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revenue stamp in hand disclose

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(Querist)
14 June 2017 hi will anybody tell me if there is any requirement of disclosure of revenue stamp in hand in balance sheet as on 31 March like we show cash in hand n bank .. ASAP
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Aswath Raman

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Aswath Raman (Expert)
16 June 2017 Hi Sourabh!

It includes in Cash & Cash Equivalents, for the same reason a separate line item would not be necessary unless the item is very material in terms of the amount.

Cheers!
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sourabh singh

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sourabh singh (Querist)
16 June 2017 thanks....
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