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Articles by Milind M. Kulkarni

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Certificate under Rule 37BB of Income Tax Rules, 1962

Posted by Milind M. Kulkarni 01 October 2014 96249 Views

Requirement for certificate of an accountant under Rule 37BB, or certificate in form 15CB as it is popularly known, originates from Section 195 (6) of Income Tax Act, 1961 (“the Act”) which requires a person making payment to a non reside



Performing Agreed Upon Procedures

Posted by Milind M. Kulkarni 03 September 2012 20670 Views

As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU




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