Deferred tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 November 2012
Is provision for Deferred Tax mandatory for all Companies?
01 November 2012
Yes ,otherwise the company has to comply the disclosure requirements of section 211 (3B) of the Companies Act,1956 leading to non compliance of section 211(3C) which results a -ve report from the auditor under section 227(4) of the said act.
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