Tag: Guidelines
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 …
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 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 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 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. …
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 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 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 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 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 …