Articles by Vishal Jain

Ind AS 118: Understanding Management-Defined Performance Measures

Posted by Vishal Jain 03 July 2026 110 Views

Discover Management-Defined Performance Measures (MDPBs) under Ind AS 118. Learn what they are, why they matter, and how to disclose them for better financial reporting.

Quarterly financial results: Impact of reduction in the income tax rates

Posted by Vishal Jain 12 April 2020 12994 Views

The listed companies would have to prepare the quarterly financial results for the quarter ended 30 September very soon, and hence the decision have to be taken by them as to the income tax rates they opt for.

Income Tax amendment - 2019 September

Posted by Vishal Jain 21 March 2020 30680 Views

As a bold step to revive the current Indian economy, the Finance Minister announced various amendments in the form of reduced tax rate and incentives in the Income tax act.

GST impact analysis on sales promotion activities

Posted by Vishal Jain 17 March 2020 11258 Views

"Buy One Get Two Free" or "Get a Bag free on purchasing items worth Rs 5,000/-" or "Get Additional 10% discount on annual purchases exceeding Rs 2,50,000/-" - Goods and Service Tax (GST) Impact Analysis

MAT Credit Clarification issued by CBDT on opting for 22% corporate tax

Posted by Vishal Jain 04 October 2019 32299 Views

The Central Board of Income taxes, vide Circular No. 29/2019 dated 2nd October 2019 have issued clarification on the usability of the Minimum Alternate Taxes (MAT), subsequent to the issue of the Taxation Laws (Amendment) Ordinance, 2019.