in respect of Calculation of DEBT SERVICE coverage ratio (DSCR)wheather the Deffered tax liabilites can be added or not as a non cash provision(exps). and please give the reason for adding or not adding the same in calculation of the DSCR.
in respect of Calculation of DEBT SERVICE coverage ratio (DSCR)wheather the Deffered tax liabilites can be added or not as a non cash provision(exps). and please give the reason for adding or not adding the same in calculation of the DSCR.
DTA/DTL has to be treated the same way while arriving at cash flow for DSCR purposes in the same way as normal IT provision. For IT we add back provision and reduce actual IT payments. for DTL just add back as if it is a non cash charge - since it is really a non cash charge
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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