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Direct Taxes Committee The Institute of Chartered Accountants of India Sub: Exposure Draft for issuing Guidance Note on Audit of Public Charitable Institutions under section 12A of the Income-Tax Act, 1961 for Public Comments The Exposure Draft for issuing Guidance Note on Audit of Public Charitable Institutions under section 12A of the Income-Tax Act, 1961, has been issued by the Direct Taxes Committee for comments. The Exposure Draft can be assessed here. If you desire to supplem
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FAQ :
The Exposure Draft has been issued by the Direct Taxes Committee of The Institute of Chartered Accountants of India (ICAI).
The Guidance Note is on the audit of public charitable institutions registered under section 12A of the Income-Tax Act, 1961.
No, it is an Exposure Draft, meaning it is a draft for public comments before finalisation.
Comments must be sent by 25th January 2023.
Comments should be sent via email to dtc.suggestions@icai.in in the specified format, including page number, paragraph number, existing content, revised content, and reasons for change.
Suggestions for improvement, including any latest case law from High Courts or the Supreme Court, are welcome.
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