CBDT Guidelines/ FAQs on TDS u/s 194S(6): Payments for VDA transfer
CBDT has issued Guidelines/ FAQs for removal of difficulties on TDS u/s 194S(6) of the Income-tax Act, 1961, i.e. deduction of tax on payments of consideration for transfer of …
Tag: Guidelines
CBDT Guidelines/ FAQs on TDS u/s 194R on Provision of Benefits/ Perquisites
CBDT has issued Guidelines/ FAQs for clarification and removal of difficulties in TDS on Provision of Benefits/ Perquisites u/s 194R(2) of the Income-tax Act, 1961, vide Circular 12/2022. It …
ICAI Technical Guide on ‘Financial Statements of Non Corporate Entities (NCEs)’
ICAI has issued a Technical Guide on ‘Financial Statements of Non-Corporate Entities (NCEs)’ to ensure consistent and effective application of the accounting standards for strengthening and standardising the financial …
ICAI’s Handbook on I-T Compliance for Donations Received by Charitable Trusts (Form 10BD/ 10BE)
ICAI has released it’s new publication ‘Handbook on Statement of Donations Received (May 2022 Edition)‘, in view of recent amendments in the Income tax provisions relating to compliance by …
ICAI’s Implementation Guide on Rule 11(e) & 11(f) of the Companies (Audit and Auditors) Amendment Rules, 2021
ICAI has released an ‘Implementation Guide on Rule 11(e) & 11(f) of the Companies (Audit and Auditors) Amendment Rules, 2021’, which has been notified by MCA vide Notification dt. …
ICAI’s Expert Panel for Member’s Queries/ Issues on Statutory Audit 2022
Auditing and Assurance Standards Board (AASB) of ICAI has formed an ‘Expert Panel’ to provide technical support to the members with respect to their queries and concerns on statutory …
ICAI Guidelines on CA Firms Networking (2021)
ICAI Members can choose different approved models for professional practice, like Practice in individual CA name or as a sole proprietary CA firm or as a partnership/ LLLP CA …
RBI Guidelines on Safe Digital Banking Practices to avoid Cyber Frauds
RBI has observed that unscrupulous elements are using innovative social media techniques, mobile phone calls, etc. to defraud/ mislead and has cautioned the members of public to be aware …
CBDT Guidelines on Income Tax Exemption for ULIP Receipts u/s 10(10D)
CBDT clarifies that any sum received including by way of bonus during the current previous year under any one or more eligible Unit Linked Insurance Policy (ULIPs) issued on …
ICAI’s Implementation Guides on various ‘Auditing Standards (SAs)’
ICAI has come out with the Implementation Guides on various ‘Standard on Auditing (SAs)’ for the guidance and help of the auditors/ Members, including on Auditing Standards, SA-560: Subsequent …