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 Result of the Chartered Accountants Final Examination held in November 2017 and Common Proficiency Test (CPT) held in December 2017 declared.
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ICAI requests CBDT to review the ITR forms vis--vis Revised Schedule VI
June, 25th 2012

The Ministry of Corporate Affairs (MCA) has notified the Schedule VI (Revised) which is applicable in respect of Balance Sheet and Profit and Loss Account prepared for the financial year commencing on or after 1.4.2011. The Revised Schedule VI had changed the nomenclature of certain items, modified the present classification of accounts, removed / added certain disclosure requirements etc which in turn has impacted the financial reporting requirement for the Companies.

Considering, the changes in the financial reporting requirements for the Companies, the Direct Taxes Committee of ICAI has suggested CBDT to consider streamlining of the income tax return forms to incorporate the changes made in the Revised Schedule VI. It has also been mentioned that in case the same is not done the Indian companies will be required to prepare another set of financial statements for satisfying the requirement of the Income-tax Act, which not only will result in higher costs, but also consume considerable time and effort.

 
 
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