IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.
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Old Regime with Deductions and Exemptions, or New Regime with Lower Slab Rates, but Fewer Exemptions
Section 12 talks about the time of supply of goods which is when the liability to pay tax arises on goods.
This calendar covers ROC Annual Return Filing Due Dates, Event-based ROC filing Due Dates, Income Tax Due Dates, and more, for the financial year 2022-23.
The Income Tax Department has released JSON Schema for ITR 1 and ITR 4 for the Assessment Year 2023-24 (corresponding to the Financial Year 2022-23).
Real estate is an important pillar of the India Economy. Taxation of real estate sector has always been critical issue, before GST was introduced in 2017 various taxes like Vat, Central Excise duty Service tax etc, were paid by the buyer. The cost incurred of these taxes by builder was then transferred to the buyer.
The relevant provisions of the law relating to Refund of unutilized ITC on account of supply of services to SEZ
Investment Advisor is a person or an organization who gives 'investment advice' to another person in exchange for monetary value.
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