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Form 16 (Part B): New Procedure, Format and Standards for Issuance

The provisions of Income tax Act, 1961 require an employer to file statement of tax deduction at source (TDS) with respect to its employees in Form 24Q, providing therein details of tax withheld in respect of his employees. Additionally, the…

adminMay 30, 2019June 12, 2019 Direct tax No Comments
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Implementation of Ind AS

The Indian Accounting Standards also known as Ind AS and are structured in line with the International Financial Reporting Standards (IFRS). The nomenclature for the naming and numbering of Ind AS is same as that of IFRS. Overall, the accounting…

adminMay 17, 2019June 12, 2019 Ind AS applicability No Comments
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Applicability of Ind AS

Since Indian companies have a far wider global reach now as compared to earlier, the need to converge reporting standards with international standards was felt, which has led to the introduction of Ind AS (Indian Accounting Standard). These new standards…

adminMay 16, 2019June 12, 2019 Ind AS applicability No Comments
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Key Audit Matters

With the purpose of enhancing the communicative value of auditor’s report by offering better transparency about audit and providing additional information to the users of financial statements, for the first time, audit reports of listed companies for the Financial year…

adminMay 4, 2019June 12, 2019 Audit services No Comments
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The New Lease Model (IND AS 116)

Under the existing rules as per IND AS 17 (Lease), lessees account for leases either as operating leases or as finance leases, depending on complex rules and tests. These, in practice, use ‘bright-lines’ resulting in all or nothing being recognized on-balance…

adminMay 3, 2019June 12, 2019 Ind AS applicability No Comments
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Applicability of IGST on goods transferred / sold while being deposited in a warehouse

As a common practice while importing goods, the goods shall first land to custom bonded area then transfer or sale of such goods occur from that area. As a trade practice importer files an into-bond bill of entry and stores…

adminMay 1, 2019May 28, 2020 GST services No Comments
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