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Procedure for Submission of Form 15CC by an Authorised Dealer reg. Remittances

CBDT has notified procedure for Submission of Form 15CC by an Authorised Dealer in respect of remittances under S.195(6) read with Rule 37BB, as under: CBDT Income Tax Notification …
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New Rule 26C (Income Tax) requiring Evidence for Deductions from Salary in Form 12BB

CBDT notifies the Income-tax (11th Amendment) Rules, 2016. to insert new IT Rule 26C w.e.f. 01/06/2016, which requires submission of evidence/ proof/ supporting documents in Form 12BB by employees …
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MCA’s amended Accounting Standards Rules, 2016 & their Applicability

MCA notifies the Companies Accounting Standards (AS) Amendment Rules, 2016 vide Notification dt 30/03/2016, which are applicable from the financial year 2016-17.
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CBDT Clarification on Commencement of Limitation for Penalty u/s S.271D & 271E

The CBDT has clarified about the conflicting interpretations regarding the date of commencement of limitation for imposition of penalty under S.271D & 271E. a) Departmental View of CBDT on …
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Procedure for Online Registration & e Filing of Form 61B u/s 285BA(1)

CBDT has notified the procedure for online registration and submission of statement in Form 61B u/s 235BA(1)(k) of Income-tax Act 1961 read with Rule 114G(7) of Income-tax Rules, 1962, …
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Schedule III to the Companies Act 2013 Amended by MCA

The MCA has revised Schedule III of the Companies Act, 2013 to include general instructions for preparing the balance sheet and profit and loss account of an Ind AS-compliant …
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Interest on Securities & TDS thereon

a) Meaning of ‘Interest on Securities’ under Income Tax As per S.2(28B) of Income Tax Act, 1961, unless the context otherwise requires, the term “interest on securities” means- (i) interest on …
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ICAI Guidance Note- Depreciation Accounting in Companies (Sch. II Companies Act)

Accounting for depreciation is generally a significant matter for the purpose of true and fair determination of the operating results of a company as reflected in its statement of …
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ICAI’s Revised SA 610: Using the Work of Internal Auditors

The ICAI has issued ‘Revised Standard on Auditing (SA) 610: Using the Work of Internal Auditors’ which deals with the external auditor’s responsibilities in case of the work of …
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ICAI Guidelines on Manner of Signing of CA Certificates

Discover the importance of uniformity in manner of signing CA certificates and how the ICAI guidelines help ensure authenticity and compliance.
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