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Exemption to Government Companies under section 129(6) of Companies Act, 2013 from recognizing Deferred Tax Assets/ Deferred Tax Liability under AS-22/Ind AS-12

red by sub-section (6) of Section 129 of the Companies Act, 2013 (18 of 2013), the Central Government, in the interest of public, hereby directs that the provisions of Accounting Standard 22 or Indian .....

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eserve bank of India Act, 1934; and (c) is engaged in the business of infrastructure finance leasing with not less than seventy five per cent. of its total revenue being generated from such business w .....

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