Comments on Proposed SA 600 (Revised) – Special Considerations – Audits of Group Financial Statements +
Representations :
Circular Date : 28 October, 2024 |
Category : Accounting & Auditing
Feedback on draft regulations and directions on export and import under FEMA +
Representations :
Circular Date : 02 September, 2024 |
Category : International Taxation
Immediate Rectification of Faulty Income Tax Return (ITR) Filing Utility +
Representations :
Circular Date : 18 July, 2024 |
Category : Direct Tax
Pre-Budget Memorandum (2024-2025) +
Representations :
Circular Date : 20 June, 2024 |
Category : Indian Budget
BCAS Budget Publications (2022-2023) +
Representations :
Circular Date : 29 November, 2023 |
Category : Indian Budget
Representations for extension of filing the audited accounts in the office of Charity Commissioner office for FY 2022-23 +
Representations :
Circular Date : 25 September, 2023 |
Category : Corporate and Allied Law
Request to defer the applicability of form 10B / 10BB (Audit report for Charitable Trusts) by one year +
Representations :
Circular Date : 12 September, 2023 |
Category : Direct Tax
BCAS Budget Publications (2023-2024) +
Representations :
Circular Date : 26 April, 2023 |
Category : Indian Budget
Post Budget Memorandum (2023-2024) +
Representations :
Circular Date : 19 April, 2023 |
Category : Indian Budget
Pre-Budget Memorandum (2023-2024) +
Representations :
Circular Date : 18 April, 2023 |
Category : Indian Budget
Post Budget Memorandum (2022-2023) +
Representations :
Circular Date : 08 March, 2023 |
Category : Indian Budget
Pre-Budget Memorandum (2022-2023) +
Representations :
Circular Date : 08 March, 2023 |
Category : Indian Budget
BCAS comments to the NFRA on the proposed contents of the Annual Transparency Report (‘ATR’) of the auditor/audit firm of NFRA-regulated public interest entities +
Representations :
Circular Date : 27 February, 2023 |
Category :
Representation u/s. 107 of the CGST/SCGT Act +
Representations :
Request to issue special one-time relaxation for cases where the time limit for filing of appeal u/s 107 of the CGST/SGST Act is expired and no appeal has been filed and to increase the period of condonation of a delay from one month to one year.
Circular Date : 19 January, 2023 |
Category :
Representation on “Mandatory E-Filing of Form 10F” +
Representations :
Mandatory E-Filing of Form 10F – Needs Reconsideration
Circular Date : 20 August, 2022 |
Category : International Taxation
Representation for inclusion of approval u/s.10(23C)(vi) & (via) of the Income Tax Rules in Rule 4(1) of Companies (CSR Policy) Amendment Rules, 2021 +
Representations :
Circular Date : 31 May, 2022 |
Category : Indian Budget
Extension of various dues dates of filing Audit Reports and Income Tax Returns under Income Tax Act, 1961 in the backdrop of technical glitches on the IT portal coupled with Covid-19 third wave +
Representations :
The Covid–19 third wave has shaken the world again and uprooted normalcy everywhere. Curfews, restrictions on movement and various other restrictive measures are being taken across many states to control this outbreak. Till now, the Governments have been extremely pro–active in taking various measures to control the outbreak of third wave and to help the economy deal with this situation. We sincerely appreciate the efforts by the Governments in this regard.
Circular Date : 08 January, 2022 |
Category : Indian Budget
A representation in regard to the conditions set out in various orders of registration granted to Charitable institutions in response to applications preferred under section 12A(1)(ac) +
Representations :
By the Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act 2020, all Charitable institutions are required to make applications for registration under section 12A(1)(ac) if they seek to claim an exemption under section 11, or in terms of the first proviso to sec 10(23C), if they seek to claim an exemption under section 10(23C)(iv), (v),(vi) or (via). These applications are required to be made by both newly formed Charitable institutions as well as those who were enjoying registration prior to the enactment referred to above.
Circular Date : 26 November, 2021 |
Category :
Request for relief from unintended adverse impact of Rule 11UAE of the Income-tax Rules, 1962 for slump sale transactions +
Representations :
Circular Date : 26 November, 2021 |
Category :
Joint Representation on Consultation Paper – September, 2021 on Statutory Audit and Auditing Standards for Micro, Small and Medium Companies (MSMCs) +
Representations :
Circular Date : 09 November, 2021 |
Category :
Problems being faced by the taxpayers on the new portal “E-filing 2.0” +
Representations :
Circular Date : 11 August, 2021 |
Category :
Suggestions on certain provisions on law and procedure related to the Registrations under the GST Act +
Representations :
1. Representation points on GST Registration – Legal – BCAS/IDTC/REP-01/21-22 – Click here
2. Representation points on GST Registration – Procedural- BCAS/IDTC/REP-02/21-22 – Click Here
Circular Date : 05 August, 2021 |
Category :
Rejection of Foreign Tax Credit for Delay/Non- Filing of Form 67 +
Representations :
Circular Date : 05 August, 2021 |
Category :
Tax Relief to Covid Intermediaries Notification U/S. 56(2) (x) 5th Proviso, Clause XI +
Representations :
Circular Date : 02 July, 2021 |
Category :
Taxation of slump sale transaction – Section 50B and Rule 11UAE +
Representations :
Circular Date : 07 June, 2021 |
Category :
Representation to the Reserve Bank of India on Guidelines for Appointment of Statutory Central Auditors (SCAs)/ Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs +
Representations :
Circular Date : 27 May, 2021 |
Category :
Post Budget Memorandum (2021-2022) +
Representations :
Circular Date : 17 March, 2021 |
Category : Indian Budget
BCAS Representation on Section 144(h) of the Companies Act, 2013 +
Representations :
Circular Date : 21 December, 2020 |
Category :
Representation on several hardships caused to tax payers +
Representations :
Circular Date : 16 December, 2020 |
Category :
Joint Representation for the Extension of Due Dates +
Representations :
Circular Date : 15 December, 2020 |
Category :
Pillar One and Pillar Two Blueprints released by OECD on 12th October 2020 Comments and suggestions by BCAS +
Representations :
Circular Date : 14 December, 2020 |
Category :
Pre-Budget Memorandum (2021-2022) +
Representations :
Circular Date : 02 December, 2020 |
Category : Indian Budget
Representation for extension of time-line of 31st March 2020 for Vivad Se Vishwas Scheme, 2020 (‘VSVS’) +
Representations :
Circular Date : 16 November, 2020 |
Category :
Press Release Issued in the interest of lakhs of tax payers and tax professionals of the country 21st October, 2020 +
Representations :
Circular Date : 21 October, 2020 |
Category :
Representation for extension of time-limit for audit and submission of audited accounts and related documents in the Office of Charity Commissioner +
Representations :
Circular Date : 17 October, 2020 |
Category :
BCAS Comments on exposure Drafts of Forensic Accounting and Investigation Standards +
Representations :
Circular Date : 30 September, 2020 |
Category :
Request for taking up certain measures under Income Tax Act, 1961 in the backdrop of Covid-19 outbreak +
Representations :
Circular Date : 23 September, 2020 |
Category :
Request for granting relief from provisions of Tax Collection at Source (TCS) under section 206C(1H) of the Income Tax Act, 1961 +
Representations :
Circular Date : 23 September, 2020 |
Category :
Extension of dates for various provisions under Goods & Services Tax Act 2017 +
Representations :
Circular Date : 20 September, 2020 |
Category :
Request for making necessary legislative and procedural amendments in the Income-tax Act, 1961 +
Representations :
Circular Date : 08 September, 2020 |
Category :
Request for extension of due date for holding Annual General Meeting (AGM) under the Companies Act, 2013 +
Representations :
Circular Date : 27 August, 2020 |
Category :
Representation on MCA Consultation paper +
Representations :
Circular Date : 28 February, 2020 |
Category :
Representation for the Amendments made in Section 254 of the Income Tax Act, 1961 +
Representations :
Circular Date : 24 February, 2020 |
Category :
Representation on Processing Returns for AY 2019-20 under Section 143(1)(a) and section 139(9) +
Representations :
Circular Date : 19 December, 2019 |
Category :
Comments and Suggestion for Pillar 2-Global Anti-Base Erosion (“GloBE”) Proposal +
Representations :
Circular Date : 05 December, 2019 |
Category :
Comments and Suggestions for the Unified Approach under Pillar One – Secretariat proposal +
Representations :
Circular Date : 12 November, 2019 |
Category :
Hardship caused to the tax payers of the country while filing returns of income for AY 2019-20 +
Representations :
Circular Date : 18 July, 2019 |
Category :
C Forms not being issued after 1.7.2017 +
Representations :
Circular Date : 19 June, 2019 |
Category :
Comment and suggestions with regard to the proposed new Form No. 10B of the Income Tax Rules, 1962 +
Representations :
Circular Date : 06 June, 2019 |
Category :
Suggestions for Amendments in the Income Tax Act +
Representations :
Circular Date : 27 May, 2019 |
Category :
Comments and Suggestions with regard to Amendment of Income-tax rules relating to Profit Attribution to Permanent Establishment as per Rule 10 of the Income-tax Rules, 1962 (“the Rules”) +
Representations :
Circular Date : 20 May, 2019 |
Category :
Representation on certain issues in GST +
Representations :
Circular Date : 02 May, 2019 |
Category :
Press Release Issued in the Interest of Tax Payers of the Country +
Representations :
Circular Date : 29 March, 2019 |
Category :
Representation on Private Trusts for Indian assets – Clarification required +
Representations :
Circular Date : 25 March, 2019 |
Category :
BCAS Comments to OECD Public Consultation on Digitalisation of Economy +
Representations :
Circular Date : 08 March, 2019 |
Category :
Representation on mechanical issue of prosecution notices by the Income-tax department +
Representations :
Circular Date : 11 January, 2019 |
Category :
Suggestions for Changes in Maharashtra Public Trust Administration & Law +
Representations :
Circular Date : 08 January, 2019 |
Category :
Representation for Non-review of Refund Orders +
Representations :
Circular Date : 14 December, 2018 |
Category :
Consultative Paper on Proposed SEBI (Fiduciaries in the Securities Market) (Amendment) Regulations +
Representations :
Circular Date : 29 August, 2018 |
Category :
Representation on Gratuity Exemption Limits +
Representations :
Circular Date : 28 August, 2018 |
Category :
Revised Tax Audit Report in Form 3CD for AY 2018-19 – recommendations soliciting immediate intervention +
Representations :
Circular Date : 21 August, 2018 |
Category :
Comments and Suggestions with regard to framing of Income-tax rules relating to Significant Economic Presence as per Explanation 2A to Section 9(1)(i) of the Income-tax Act, 1961 (the Act) +
Representations :
Circular Date : 09 August, 2018 |
Category :
CBDT directive for offering incentives to Commissioners of Income-tax (Appeals) for passing quality orders based on Enhancement of assessment and imposition of fresh penalty and other issues +
Representations :
Circular Date : 08 August, 2018 |
Category :
Representation on Important issues/provisions in the Proposed New Direct Tax Law +
Representations :
Circular Date : 25 July, 2018 |
Category :
Recommendations for Simplification of GST for Small and Medium Enterprises (SME) +
Representations :
Circular Date : 25 July, 2018 |
Category :
Representation and request for relaxation in levy of fee under section 234F of the Income-tax Act +
Representations :
Circular Date : 23 July, 2018 |
Category :
Issues relating to filing of Entity Master File +
Representations :
Circular Date : 20 July, 2018 |
Category :
Recommended Draft Reconciliation Form 9-C for Audit under section 35(5) of CGST Act +
Representations :
Circular Date : 20 July, 2018 |
Category :
Recommendations on the Proposed Draft Amendments in the GST Act +
Representations :
Circular Date : 20 July, 2018 |
Category :
Representation on recent amendment to Rule 11UA of Income-tax Rules, 1961 +
Representations :
Circular Date : 05 June, 2018 |
Category :
Representation on Procedure of filing GST Returns +
Representations :
Circular Date : 02 May, 2018 |
Category :
Representation regarding Instructions dated 8th March and 28th March, 2018 +
Representations :
Circular Date : 25 April, 2018 |
Category :
Representation in respect of Draft Rules 10 DA & 10 DB +
Representations :
Circular Date : 16 October, 2017 |
Category :
GST Implementation – Practical Difficulties – Need for appropriate Guidance +
Representations :
Circular Date : 01 September, 2017 |
Category :
Representation on Intimation under Sec 143 (1) and Challenges and Potential Consequences in relation to Returns processed by CPC +
Representations :
Circular Date : 24 August, 2017 |
Category :
Ref.: Notification No. 21/2017 – Central Tax dated 08.08.2017 [F. No.349 /74 /2017-GST(Pt.)] Sub.: Furnishing of Form GSTR-3B +
Representations :
Circular Date : 09 August, 2017 |
Category :
Suggestion for Smooth Implementation of GST – 1st July is not feasible for introduction +
Representations :
Circular Date : 05 June, 2017 |
Category :
Issues in Authentication of address and bank accounts of Non-Residents and Foreign Companies +
Representations :
Circular Date : 01 June, 2017 |
Category :
Representation on FEMA provisions +
Representations :
Circular Date : 20 May, 2017 |
Category :
Suggestions in respect of Draft Notification issued for public comments +
Representations :
Circular Date : 10 April, 2017 |
Category :
Interaction of CTC Members with Tax Professionals at Mumbai +
Representations :
Circular Date : 15 March, 2017 |
Category :
Deactivation of duplicate PAN Cards +
Representations :
Circular Date : 14 March, 2017 |
Category :
Representation to CBDT regarding error in stating the due date for Filing of Quarterly TDS Statements for Financial Year 2016-2017 in Circular 1/2017 +
Representations :
Circular Date : 12 January, 2017 |
Category :
Petition to Scrap ICDS +
Representations :
Circular Date : 28 December, 2016 |
Category :
GST Recommendation of BCAS Accepted +
Representations :
Circular Date : 03 December, 2016 |
Category :
Representation to the Expert Group on issues relating to Audit Firms- Signature Campaign for BCAS Members +
Representations :
Circular Date : 28 November, 2016 |
Category :
Representation to the Expert Group on issues relating to Audit Firms +
Direct Tax Dispute Resolution Scheme, 2016 +
Representations :
Circular Date : 13 September, 2016 |
Category :
Representation on Model GST Law +
Representations :
Circular Date : 29 August, 2016 |
Category :
Representation – Certain issues under IDS 2016 +
Representations :
Circular Date : 30 July, 2016 |
Category :
Addendum to Representation in respect of provisions relating to Direct Taxes of the Finance Bill, 2016 +
Representations :
Circular Date : 20 April, 2016 |
Category :
Incorrect levy of interest resulting in non granting of refunds to taxpayers +
Representations :
Circular Date : 18 April, 2016 |
Category :
Representation in respect of Income Computation and Disclosure Standards [ICDS] +
Representations :
Circular Date : 19 February, 2016 |
Category :
BCAS Representation on GST Business Process +
Representations :
Circular Date : 19 February, 2016 |
Category :
Comments and Suggestions on Draft Guiding Principles for Determination of Place of Effective Management (POEM) of a Company +
Representations :
Circular Date : 30 December, 2015 |
Category :
Issues / Points and Suggestions in Respect of Income Computation and Disclosure Standards [ICDS] +
Representations :
Circular Date : 15 December, 2015 |
Category :
Representation to CBDT on E-Filing of Wealth-Tax Returns for A.Y. 2015-16 +
Representations :
Circular Date : 20 August, 2015 |
Category :
The Companies Act 2013 – Suggestions to the “Companies Law Committee” on Issues arising from the Implementation of the Companies Act, 2013 +
Representations :
Circular Date : 11 August, 2015 |
Category :
Representation on Erroneous tax computation – A.Y. 2011-12 & 2012-13 +
Representations :
Circular Date : 20 June, 2015 |
Category :
Representation – Goods and Service Tax – Curtain Raiser +
Representations :
Circular Date : 04 February, 2015 |
Category :
