Tag: Guidelines
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 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 Guide for Taxation of Non-residents in India (fourth edition 2021), explains about residential status, Section 9, DTAA, BEPS, GAAR, capital gains, TDS, and more, updated with Finance Act …
The ICAI has released the revised edition 2020 of its Guide on “Basics of International Taxation,” which was previously known as “Aspects of International Taxation – A Study” and …
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 …
The ICAI’s IND AS Implementation Committee has published the 2019 edition of the ‘Quick Referencer on Indian Accounting Standards (IND ASs)’ issued by the MCA, which provides a concise …
CBDT issues guidelines for conducting electronic assessments during financial year 2019-20 through ‘E-Proceeding’ facility whereby assessees are required to electronically respond to any notice issued by the Assessing Officer …
ICAI has released the Implementation Guide on ‘Revised SA 720: The Auditor’s Responsibilities Relating to Other Information’, comprising of FAQs on key relevant issues along with illustrative formats of …
Get clarity on the implications of SA 570 (Revised) for auditor's reports with ICAI's FAQs. Learn how to issue a reliable and informative auditor's report.
CBDT has issued revised Guidelines (2019) on Compounding of Offences under the Direct Tax Laws, applicable from 17 June 2019. The new guidelines prescribes certain offences which generally can’t …