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  • Tax Treatment on Income from Investment in Shares: -

    Investment in Shares gives two

  • SA 200: Overall  Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

    Objective of audit to obtain Reasonable Assurance about Financial Statements are free from Material Misstatements and express opinion in form of Audit Report.

    Auditor should fulfill Ethical Requirements in Relation to Audit of Financial Statements.


  • In pursuance to the budget announcement by the Union Finance Minister, after consultation with the Reserve Bank of India (RBI), Insurance Regulatory and Development Authority (IRDA) and Pension Fund Regulatory and Development Authority (PFRDA), the Ministry of Corporate Affairs (MCA) issued a press release on 18 January 2016, announcing the Ind AS roadmap for scheduled commercial banks (excluding regional rural banks [RRBs]),

  • There are many areas of differences between Indian GAAP (the standards issued by the Institute of Chartered Accountants of India [ICAI] and the guidelines issued by the RBI) and Ind AS because current Indian GAAP is driven by “form” in a number of areas rather than “substance,” which is the focus under Ind AS. Certain critical areas that would have a transformational impact on the transition to Ind AS are summarized hereunder:

  • Form DIR-3C: - Intimation of Director Identification Number (DIN) by the company to the Registrar DIN services              

    Form CRL-1: - Information to the Registrar by company regarding the number of layers of subsidiaries. 

    Form CRA-2 -Form of


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