Deferred Tax in Simple Words - PART II

Vignesh Killur , Last updated: 02 May 2012  
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.style1 { text-align: left; } The Day is 1st of April 2001; the Indian Accounting Fraternity is introduced to the concept of Deferred Tax. Accounting for Taxes on Income (AS 22) is applicable to different categories of enterprises from different dates. TABLE 1:

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Vignesh Killur
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