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 …
Tag: Guidelines
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 …
ICAI’s Handbook on Best Practices for Registered Valuers
ICAI Registered Valuers Organisation (ICAI RVO) in collaboration with the Valuation Standards Board (VSB) of ICAI has brought out the publication “Handbook on Best Practices for Registered Valuers”, to …
ICAI’s Handbook on ‘Registration of Charitable Institutions for IT Exemption’
ICAI has released the Handbook on 'Registration of Charitable & Religious Institutions for Income tax Exemption' which explains the new IT provisions/ procedures for registration and renewal applicable for …
ICAI’s Technical Guide on ‘Taxation of HUFs’
ICAI has released the publication titled 'Technical Guide on Taxation of HUFs', which covers laws and procedures relating to taxation of HUFs at length and is very useful to …
ICAI’s Technical Guide on ‘Virtual ITAT Proceedings’
ICAI has released the publication titled 'Technical Guide on Virtual ITAT Proceedings' to elaborate the nitty-gritties of virtual proceedings before ITAT and to provide guidance to the Members.
ICAI’s Technical Guide on ‘Faceless Appeal Proceedings before CIT (A)’ with FAQs
New faceless regime being technology driven is prone to certain challenges and hence the ICAI has released the publication titled ‘Technical Guide on Faceless Appeal Proceedings before CIT (Appeals)’ …
ICAI’s Technical Guide on ‘Income Tax on Reconstitution of Firms/ AOP/ BOI’
ICAI has released the publication titled 'Technical Guide on Income Tax on Reconstitution of Firms' for Members, in view of the amendments made by the Finance Act, 2021 in …
ICAI’s Guidelines for Auditor’s Consideration (COVID-19)
ICAI has issued different Guidelines which prescribes key points/ questions for Auditor's Consideration, like Physical Inventory Verification, Going Concern, Subsequent Events, Auditor's Reporting, Financial Reporting & Auditing of Financial …
ICAI’s Quick Referencer on Indian Accounting Standards (Ind AS): November 2019 Edition
ICAI has released Quick Referencer on Indian Accounting Standards (Ind AS), which provides summarised basic understanding on the scope/ applicability of Ind AS to find relevant guidance on specific …