Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
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Certification of prescribed particulars<br />
in Form No. 3CD<br />
Clause 11<br />
Method of accounting.<br />
Change in accounting policy is not necessarily change in<br />
method of accounting.<br />
Deviation from accounting standards prescribed u/s 145.<br />
Clause 12<br />
Deviation from method u/s 145A<br />
• Scope of section 145A.<br />
• Section 145A adjustments are neutral to profits.<br />
• Implication under section 43B.<br />
• Reconciliation statement pursuant to section 145A.<br />
• CIT v/s Indo Nippon co. Ltd [261 ITR 275].<br />
• Refundable Taxes in the case of Exempt units.<br />
CA PARESH VAKHARIA<br />
3rd OCT' 20<strong>07</strong><br />
8
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