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Assessment year

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(Querist)
22 June 2011 can anybody tell me that assessment year to be mentioned while preparing tax audit report or balance sheet is no longer required i.e. Financial year itself would be termed as Assessment Year.




Regards,


Dharmendra More
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CA KRISHNA KUMAR DARUKA

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CA KRISHNA KUMAR DARUKA (Expert)
22 June 2011 You are talking about the provisions of Direct Tax Code which is yet to be passed by the parliament. As of today provisions of Income Tax Act apply and hence financial year and assessment year are separate.
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