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New Tax Accounting Standards

Dated:- 20-3-2015 - The Government has proposed related to income computation and disclosures by businesses to ensure consistency as well as clarity on taxation issue. Sub-section (2) of Section 145 of the Income Tax Act, 1961 (the Act) provides that the Central Government may notify Income Computation and Disclosure Standards for any class of assessees or for any class of income. The Central Board of Direct Taxes (CBDT) constituted a committee comprising of departmental officers and professiona .....

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