5 Easy Facts About 2013 cash Described
5 Easy Facts About 2013 cash Described
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The business shall give information of any transaction not recorded inside the books of accounts which has been surrendered or disclosed as earnings during the yr within the tax assessments underneath the Earnings Tax Act, 1961 (like, lookup or study or every other pertinent provisions of the Cash flow Tax Act, 1961), Unless of course there is immunity for disclosure underneath any scheme and in addition shall condition whether or not the Beforehand unrecorded money and relevant belongings are thoroughly recorded during the books of account over the calendar year.;
(I) day and number of fund Innovative or loaned or invested in Intermediaries with total specifics of each and every Intermediary.
(e) the level of further interest remaining owing and payable even while in the succeeding yrs, till such date when the fascination dues above are actually compensated for the little organization, for the purpose of disallowance of the deductible expenditure less than portion 23 on the Micro, Modest and Medium Enterprises Development Act, 2006.
Where by any rates or fulfillment nevertheless being registered with ROC further than the statutory period, particulars and good reasons thereof shall be disclosed.
(iv) share of other detailed cash flow in Associates and joint ventures, into the extent being labeled into gain or decline; and
(iv) Debts due by directors or other officers of the corporation or any of them possibly severally or jointly with another particular person or debts because of by firms or personal providers respectively in which any director is a lover or a director or perhaps a member need to be separately stated.
(ii) Investments carried at aside from at Charge needs to be separately stated specifying The idea for valuation thereof;
) the composition of a firm’s Board of Directors shall be considered to get managed by A different enterprise if that other firm by training of some ability exercisable by it at its discretion can appoint or get rid of all or simply a greater part of the directors;
: This is why I love this chart: it nails The difficulty with the inequality at the middle of our financial state right now. Company income are our only constantly increasing metric of financial achievements. Everything else that issues is bumping along The underside.
(II) day and website number of fund even more Superior or loaned or invested other intermediaries or Final Beneficiaries alongwith entire details of one other intermediaries’ or best beneficiaries.
The aforesaid disclosures for ‘whole detailed cash flow’ shall even be built within the statement of alterations in equity. Together with the disclosure necessities during the Indian Accounting Standards, the aforesaid disclosures shall even be created in regard of ‘other detailed money’.
U. The amount of dividends proposed to be distributed to fairness and desire shareholders with the interval and the related quantity per share shall be disclosed independently. Arrears of preset cumulative dividends on choice shares shall also be disclosed separately.
# similar facts shall be given in which no thanks day of payment is specified in that scenario disclosure shall be through the day of the transaction.
(iii) A reserve precisely represented by earmarked investments shall disclose The truth that it's so represented; disclose The point that it is so represented;