Monthly Archives: April 2022

CBDT Prescribes Further Conditions for Mandatory Filing of ITR

CBDT vide NN. 37/2022 dt. 21.04.2022 notified Rule 12AB prescribing certain conditions for furnishing ITR by specified persons as referred in clause (iv) of 7th proviso to Section 139(1). Conditions prescribed for mandatory filing of ITR by specified persons are … Continue reading

Posted in Direct Tax |

The Companies (Auditor’s Report) Order, 2020

Background: Companies Auditor Report Order(CARO) is an order which lists down the matters on which an auditor is required to report as per Section 143(11) of Companies Act, 2013. Thus, auditor of those entities on which CARO is applicable is … Continue reading

Posted in Regulatory |