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ICAI - IASB Exposure Draft on Income Tax
April, 28th 2009

The International Accounting Standards Board (IASB) has issued Exposure Draft on Income Tax with the objective of creating an International Financial Reporting Standard (IFRS) on income tax to replace IAS 12 Income Taxes. The draft IFRS includes proposals on the treatment of uncertain tax amounts.

Invitation to comments
ASB invites comments on the said Draft from the public. The downloadable version of the draft is available at Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than June 08, 2009. Comments can also be sent by e-mail at or

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