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IT
8
ITAT
VAT
ITIT IT IT
1510 1 5,000
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2005 6 1 2006 121 9 1 2
2006 IMF 7.3 2007 4 2012 310
2006 6 352
TATA3
100 100
20 IT
400 1,000
216
10
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1530
6 11 5 3
BRICs( )
300IT
19912006 3,000 10 3
(1990 19% 81% 199630% 70% 2006 48% 52%)
(Permanent Account Number PAN) (Tax Deduction Number TAN)
2006
Citizen’s Charter
IT
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2006 12 10 ( ) 12 17 ( )
( )
19763,700
37S.R.Wadhwa
( )
( )
ITIT (BPO)
Srinivasan Hariharan Debashis Mitra
( )
1949 7 3 30
2005 4 1 CA 123,54613 Vijay Kapur ,Director Avinash Chander ,Technical director Ashhok
Haldia,Secretary
( )
2005 6 8
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10 Kanshik Barua Mitakshra KumariAccess Objectives Creation Applications
Pentagon
( )
B.K.Murthy G.V.Raghunathan 4 IT IT
( )
Vikram Tiwathia( )
( )
( )
( Central Board of Direct Tax CBDT) 2
18514 59,000
12 14 152
( )
1941High Court
19914
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200612 10
12:00
18:00
AI307
12 11
12 12
9:00 10:30AIFTP
10:30 12:00
12:30 14:30Deloitte Haskins & Sells15:30 17:30
TCS
10:30 12:30ICAI
13:30 17:00Atul Veeresh & Associates 14:00 15:00
NKC15:30 16:30IT DIT
12 13
17:00 18:00 CII
12 14
10:30 13:00 14:30 17:00
16:00 18:00MANOJ PAHWA ASSOCIATES
12 15
10:30 13:00
15:00 17:00ITAT
12 16 18:3020:50 AI306
12 17 8:00
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Banking Cash Transaction Tax BCTT
Central Sales Tax
Chartered Accountant CA
Citizen’s Charter
Customs Duty
Divided Distribution Tax
Entry Tax
Excise Duty
Fringe Benefit Tax
High Court
Income Tax
Income Tax Appellate Tribunal ITAT
Income Tax Department,Delhi
Local Property Taxes
Local Sales Tax
Minimum Alternate Tax MAT
Octroi Duty
Permanent Account Number PAN
Securities Transaction Tax STT
Service Tax
Stamp Duty
Supreme Court
Tax Deduction Number TDN
Value Added Tax
Wealth Tax
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BRICs
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( ) 1 2
DIRECT TAX INDIRECT TAX
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SHARE IN GROSS TAX REVENUE 2006-07 (BE)
INDIRECTAXES
52%
DIRECT TAXES
48%
TREND OF DIRECT TAX SHARE IN GROSS TAX REVENUE
81%70%
52%
19%30%
48%
0%10%20%30%40%50%60%70%80%90%
100%
1990-91 1996-97 2006-07(BE)
INDIRECT TAXES DIRECT TAXES
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Income Tax Act
An IndividualsA Hindu Undivided Family
A Partnership FirmsAn Association of Persons/Body of Individuals
A Charitable TrustsA Company including foreign companies
( )
%
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CORPORATE TAX RATES- DOMESTIC65
60
50
4035
30
0
10
20
30
40
50
60
70
1984
-198
5
1985
-199
0
1990
-199
4
1994
-199
7
1997
-200
5
2005
-200
7
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2
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Minimum Alternate Tax MAT
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PERSONAL INCOME TAX RATES
2025
20 2015
10
5550 50
40 40
30
0102030405060
1984
-198
5
1985
-198
9
1989
-199
2
1992
-199
6
1996
-199
7
1997
-200
7
Minimum Maximum
Salaries Income from land and building Income from business Income from capital gains
Income from other sources
Income from capital gains Short Term Capital GainLong Term Capital Gain
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SalariesPayment to contractors
Rent paymentsPayment of fee for professional or technical services
Commission or brokeragePayment to non-residents
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0.017% 0.25% Securities Transaction TaxSTT
Banking Cash Transaction TaxBCTT
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SEZ
5EHTP Software Technology
Park STP Bio Technology Park BTP
Ministry of Commerce and Industry
Deloitte
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2
Deloitte Haskins & Sells
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Some special schemes
Income tax Act,
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net income
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SalariesIncome from land and building
Income from businessIncome from capital gains
Income from other sources
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Deloitte Haskins & Sells A presentation to The Tokyo Certified public Tax Accountants’ Association December
All India Federation of Tax Practitioners AIFTP Indian Tax System
Income Tax Department,DelhiDIRECT TAX REFORMS IN INDHIA Computerisation in the Income Tax
DepartmentDeloitte
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100
48 52
15 30
44
10
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2006 5 1 11112.24 12 2
53
40 100
20032004
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162 16.32
3 8.16 12.241
41
53 3 1 3 31 3 31
1975
5 10 15
8.16 12.24 16.32 3
36.74
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Advance Licence
uty Fee Replenishment CertificateDEPB Duty Entitlement Passbook Scheme
Advance Licence
300
DFRC uty Fee Replenishment Certificate DFRC
DFRC
25DEPB Duty Entitlement Passbook Scheme
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0 20
26
505 1 50
10 1
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12.5 41
1 2
1 5.5
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30
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1960 1989 20052006 5
2006 6 28
OECD
OECD
OECD
6
1 OECD
OECD PE
PE
PE
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15 10
15 1010
20 10
PE PE
1
OECD 2000 PE 183
OECD 183
OECD
OECD
PE PE 1OECD
1
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2006 7 12007 1 1
2007 4 12007 4 1
2001
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OECD1 2 3 4
5
18 1,50018 1,500
62
1
2
3
4
5
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2006 12 14 ( ) 30
14
12 15 ( ) 14
15
8 16
300 35%)50% 500%
325 1 250
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1991
4
9 10 51059,000
2005 3,0001 3,000
60 91%3 5
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1997 339billion INR 2007 2,104billion INR10 6.2
P.44
1997 12.5million 200631.53million 9 2.52 50million
P.45
GROWTH IN TAX BASE
TAXPAYERS IN MILLION
6.138.29 9.57
12.51
24.8
31.53
0
5
10
15
20
25
30
35
1984-85 1988-89 1992-93 1996-97 2000-01 2005-06
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1997 30 2007 48
P.46
P.47
3
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2007 Income Tax PITCIT 37 63 2
P.48
P.51
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7.2 GDP 201997 2007 216
10 5.5
2006 0.89
2005 2.11 20125.81
F.Y. 2004-05 F.Y 2011-12
Workload 26,218 29,054
Scripting2.11 5.81
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The Ministry of Finance
Department of RevenueDepartment of Economic Affair
Department of ExpenditureDepartment of Banking
Central Board of Direct Tax CBDTCentral Board of Excise and Customs CBEC
Central Economic Intelligence Bureau CEIBEnforcement Directorate ED
Narcotics Control Bureau NCB
CBDT
CBDT
CHAIRMAN
Member (Income
Tax)
Member (RevenueVigilance)
Member (Personnel)
Member (Legislation)
Member (Audit&Judicial)
Member(Investigation)
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Fiel
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Function of CBDT Central Board of Direct Tax
Field Formation
Chief Commissioner
Director Generals
The Chief CommissionersDirect Generals Commissioner
Directors
Commissioner
Classification of Posts in the Income Tax Department
A
B CCD
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ANumber of Group A Posts in the Income Tax Department
Post No. of Posts
CCIT/DGIT (Higher Administrative Grade) 116
CIT/DIT (Senior Administrative Grade) 698
Addi.CIT/Addi.DIT (Non-Functional Selection Grade)469
Jt.CIT/Jt.DIT(Junior Administrative Grade) 647
Dy.CIT/Dy.DIT 1240
Assitt.CIT/Assitt.DIT968
ATotal Group “A” Posts
4,138
Number of Posts in the Income Tax Department
AGroup “A” Posts
4,138
BGroup “B” Posts
10,377
CGroup “C” Posts
34,826
DGroup “D” Posts
10,833
Total No. of Posts 60,174
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Offices of Income Tax
18 Chief CommissionerDirector General
514 Income Tax
P.17
Training of Personnel
D C
CB A
A
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Nagpur NADT InductionNational Academy of Direct Tax
I.R.S A
DTRTIs
B C
MSTUs Ministerial Staff Training UnitsDTRTIs D
Types of Courses
Basic Courses
Orientation Courses
Refresher Courses
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Specialized Courses
Information Technology CoursesThe DTRTIs The NADT IT
Taxpayer’s Education
2006Collections of Major Direct Taxes during F.Y.2005-06
Tax CT
Corporation Tax IT
Income Tax
FBTFringe
Benefit Tax
STTSecurities
Transaction Tax
BCTTBanking Cash
Transaction Tax
WTWealth Tax
Rs. in (Milln)
993,460 567,710 47,800 25,600 3,090 2,470
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Selection Criteria
Procedure for Assessment
Third Party Verification
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50 8010
All India Income Tax Network
LAN WAN
MPLS Multi Protocol Label Switching with Internet Protocol Virtual Private Network
510752
Taxnet
Multiple Users Multiple application 32 RCC
NCC
Website
http://incometaxindia.gov.in PAN, TAN, e-TDS, AIR, OLTAS
NSDLUTIISL
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AISFunction of AIS Assessee Information System
PAN Permanent Account NumberPANPAN
PAN TAN
PAN Permanent Account Number TAN Tax Deduction Number
PANPAN PAN
TAN
e-Filing of Company Returns
2006-07
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Advantages of e-Filing
ECS Refund
E-File your return
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E-File your return
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Commissioner of Income Tax Delhi Mr. Shri Shailendr Handa
Citizen’s Charter
The Key Words
The Key words for Organization are AccountableTransparent Responsive People- Friendly
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We Seek
TO BE FAIR By Being impartial and objective By collecting taxes as per the law
To Be Helpful
By being courteous and efficient By displaying names, designations, telephone numbers and locations of the officials dealing directly with the public. By informing taxpayers as to their rights, duties, entitlements, and obligations under the law. By providing information, leaflets, forms at the Information & Facilitation Centers By providing information regarding procedures and authorities for legal remedies.
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To Be Efficient
By settling tax matters promptly and correctly. By handling personal and business information / materials furnished to the department confidentially and as permitted by the law. By acknowledging all communications from the taxpayers within a short span of time By redressing all complaints and grievances within 30 days. By issuing refunds within 30 days of determination.
We Expect You (Taxpayers)
PANTo be prompt, Honeast and Accurate To Pay Taxes in Time To quote Pan in all your Returns and correspondence
5
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Our Global Vision
Colleting Resources Efficiently Consideration towards Taxpayers Adapting, Improvising and Promoting Voluntary Compliance
Vision To Be Achieved Through
Professional excellence and high ethical standards Human Resource Development Strict and fair enforcement Simplification of tax laws and procedures Client assistance program and Modernization initiative
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Enforcement
Our Goal: Tackling tax evasion and winning voluntary compliance through Intelligence gathering Inter – intelligence agency liaison Honing of investigative skills Computer assisted scrutiny system (CASS)
Simplification And Client Assistence
Our Goal: Easier Compliance Getting the direct tax laws and rules simplified and rationalized Making business processes less complex, inducting computerized data processing and simplifying compliance procedures Setting up mechanisms to educate, guide inform and help our clients
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ModernizationOur Goal: Adaptation and improvement
MIS
The shift will be The mindset that seeks to bring every taxpayer to book will yield to a culture of trust and helpfulness. Register – based record management to be replaced by computerized database MIS. Processing of returns to be fully computerized. Management of physical records to be streamlined.
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Commissioner of Income Tax Delhi Ms. Anita Gupta
325 30OPEN HOUSE
PAN TAN
Quotation
“The hardest thing in the world to understand is the Income tax.”
ALBERT EINSTEIN
Public Relation Office
PROMay I help you / Reception Counters Display of jurisdiction Charts RRO available to assist and guide
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Print / Audio Visual Publicity
Creating awareness about various new Schemes and facilities Pamphlet and booklets to assist taxpayers Tax payer series explaining topical Tax Laws in simplified forms Advertisements in Newspapers, television and radio used
Reminders of various dates for : Payment of taxes, Filling of returns, etc.
Widening of tax base
Help Centers
NGOS
Challan
PAN
Public – Private Partnership in cooperation with Industry association, Professional bodies and NGOS. Provide answers needed for paying taxes These centers assist in :
Filling up the Challan for tax payment Filling up the Income tax returns Filling up the application for PAN . Give advice on computation of Income and tax.
Function during return filling period
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Tax Return Preparer Scheme
ITTo train unemployed and partially employed people Assisting in preparation of filling of returns of Income of
Small businessmen Senior Citizens Women taxpayers Stop filers / non-filers Straight forward returns
Reduce cost of compliance for small and marginal taxpayers Increase level of compliance Provide channel for filling of returns, particularly in areas not covered by I.T. Office
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Grievance Redressal Mechanism
CBDT
CIT
PAN
Well defined mechanism at arious levels CBDTChef Commissioner of Income Tax Commissioners of Income Tax
FOR DELHI REGION Exclusive set up of CIT (Helpline)
FUNCTIONS To provide efficient services for quick redressal of grievances of tax payers relating to
Refund PanAppeal effects / Rectification Any Other nature
New Initiative
With the intention of having greater transparency, Institute of Ombudsman is created 12 Stations, viz., New Delhi, Mumbai, Chennai Kolkata, Bangalore, Hyderabad Ahmedabad, Pune, Kanpur, Chandigarh, Bhopal and Kochi
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ITIt Website
PAN,
National Income tax website provides Information regarding Jurisdiction Availability of return Tax forms / PAN / TAN forms Status of taxes paid The right to Information Act.
Call Center
Dedicated Phone lines Assistance regarding
PAN / TAN/ OLTAS e – filing queries
Chief Commissioner of Income Tax. Delhi Mr. Hardayal Singh
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2006 12 15 1
10
2006 11 14 3Adobe India CEO Naresh Gupta
500Ghazibad Gupta
Gupta 12 28Gupta
Rathore 475
Gupta
11 17
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2006 12 10 17BRICs
12 15(Income Tax Appellate Tribunal ITAT)
(Income Tax)
400 (Chartered Accountant CA)
(tax authorities)90%
3
72%
100 3001
(Income Tax Officer)(Assessee) (the assessment order)
(Commissioner of Income Tax Officer) (Appeals)
306(the order of commissioner)
2003 2004 37% 2004 2005 34% 2005 2006
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30%
(High Court)(District Court)
(Income Tax Act)
(Supreme Court)
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( )
*
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* 226
**
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*
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1860 19187
(Chief Revenue Authority
1922
1936
1941 1 25 5A 19221961
252 255
1942 530 Legislative
Department
25
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PresidentSenior Vice
President (Vice Presidents)
93
27 63115 1,113
11 3
1 13
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51 1
ab c a
b
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252
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2 10 3II 10
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(ii)
2A 10 1949 1949 38
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3 1
4 1
4A 1
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2
301942
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M.1977
1983
1963ITAT Rules
1963
1998 302006 11 8 8,414
12
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100
1991
(Income Tax Tribunal Decisions”)
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SULABH NYAY, SATVAR NYAY
2006 12 15KMPG Japanese Practice 19 KMPG( 1 )
( )( ) 2005 8
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12
12
100
106 3
5Citizen’s
Charter
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2005 2006 2100
2
1,000
1
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10
120
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3 8
3
The Institute of Chartered Accountants of IndiaICAI AOTCA
All India Federation of Tax PractitionersAIFTP
WEB
3
18 10 30 311 20
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12 12 9 ASSOCHAM HOUSE AllIndia Federation of Tax Practitioners AIFTP S RWadhwa
Advocate (Chartered Accountant CA)
CA
CA
12 13 1 30 4 15M/S ATUL VEERESH & ASSOCIATES
CA Veeresh Shar
Mumbai Office221,fashqua Shopping Center station road, SantaCruz(W)Mumbai-400 054,India24850
Vadodra OfficePune Office
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2 Mr. Atul Parikh 30Mr. Veeresh Shar 20
2 Associates 35 4015 1 CA
Mumbai Vadodara Pune
Q S O Q S O Q S O
1 6 2 2 1 1 3 1 171 1 3 5
2 1 31 1
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Q qualified CAS Semi Qualified B.ComO Other
Q 20,000 30,000S 10,000 18,000O 3,000 8,000
( )
CA400
44AB
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4 10100
41 2 ICAI
(Institute of Chartered Accountantsof India ICAI)
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CA
2000 4 1
2004 4 91
ICAI
1961 44AB400
1961
Tax Deduction Sources TDS 3
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FORM1 FORM NO.3CA TaxAudit report
FORM NO.3CACA FORM NO.3CD
1944
VOUCHERCA
CA1 2 3
12 14 16 33
45
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MANOJ PAHWA ASSOCIATES CHARTERED ACCOUNTANT A- 53 SECTOR-7 NR.M2K CINEMAROHINI DELHI- 110085 TEL 91-11-27041741,27061344,27062821 Email mpaindia gmail.com
FIRM2001 10 10
58 CA
5020 NGO40 FIRM90
IT
NGO
FEMA
ICAI
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2006 5 12 ICAI 1.5
WEB
1 4
2006 9 15100 TDS
4 10 15
2
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1991 7
100 FDIReserve Bank of India RBI
Foreign Investment Promotion Board/ FIPB
No Objection LetterNOL
1956 Company Limited
ICAI
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Registrar of Company ROCMemorandum of Association Articles of AssociationProspectus Statement
ROC Certificate of Incorporation
Certificate of Commencement of Business1956
The Securities and Exchanges Board of India Act,1992 TheSecurities Contracts(Regulation)Act,1956 SEBI
ROC
SICA Sick Industrial CompaniesAct1985 (Sick Company) Potentially SickCompany 4 50 BIFR Board for Industrial &Financial Reconstruction
BIFRBIFR
(1947)
100 100 90
(winding up by the court) Voluntary winding up
winding up subject to supervision of court
BCA Referencer 2006-2007Bombay Chartered Accountants` SocietyIBC 2005
2006 1 UFJKPMG
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1980
2001 4 (International Accounting Standards Board IASB)(International Accounting Standards Committee IASC)
(European Union EU) 2005(International Accounting
Standards IAS)(Generally Accepted
Accounting Principles GAAP) (Securities and Exchange Commission SEC)
()
(Financial Accounting Standards Board FASB)IASB 2003 3 26 IASB
IASB
(SEC)(Financial Accounting Standards Board FASB) (IAS)
(IASB) 2002 10
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FASB
1929
1933 ( )
(Federal Trade Commission FTC)
1934 SECFTC SEC
FASB SECSEC
SEC IAS
SEC
1987 10 19 SEC1988 11
(International Organization of Securities Commissions IOSCO )
SEC(Multi-Jurisdictional Disclosure System
MJDS)
SEC
SEC IOSCO IASC
IASIAS
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(Piecemeal Approach)IOSCO IAS 30 SEC IOSCO
IAS( )
SEC IAS FASBUS GAAP
IAS SECUS GAAP IAS (bench mark)
( )2000 IAS2 SEC IAS Concept Release3 (IASC)5 IOSCO IAS5 IASC 2001 4 IASB6 EU IAS
SEC ( )
FASB IASB SEC 2002(Sarbanes-OXley act of 2002(SOX )
SOX2002 7 30
(GAAP)5 SEC
2
US GAAP IAS 6
ASB
FASB IASBFASB IASB
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FASB
2005 EU IAS
( EU IAS US GAAP)
IAS 2002 FASB IASBFASB IAS
US GAAPIAS SEC
(fair presentation)
27 2816 22 38115
38
1
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39 40
(fair presentation)
1956
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11992 322000 3
IAS
3 17 182002 3
55
1997 37
2004 39
1992 311
1996 312
1995 313
2003 314
1996 315
1996 316
2001 319
2002 320
2002 3
212002 3
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222002 3
2002 32004 3
23 272003 3
24 282005 3
52005 3
2006 325
262004 3
5 2004 32006 329
2005 34
1996 3298
1992 3266
1996 32610
1992 326
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(Institute of Chartered Accountants in India ICAI)(Auditing and Assurance Standards AAS)
2006 5 1 34
3
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AAS30 AAS34
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1956 (Companies Act 1956)
4 1 3 313 31
12 1518 (Registrar of Company ROC)
18
(Annual Return) 66
60 ROC
60
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8
Accounting Standards
Auditing and Assurance Standards
TATA Financials of Tata Power
Form of Balance Sheet
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The Institute of Chartered Accountant of India ICAI
2006 12 13 10 30 CONVENTION CENTRE ICAI Vijay Kapur, Director Avinash Chander, Technical Director Ashhok Haldia, Secretary
30 13
5 ICAI 1949 71 The Chartered Accountant Act 1949
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3 30 24 6
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CA
ICAI 1964
29
25,691 19,988 9,275 8,532 15,020 78,506
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a) 1949
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2003 1 729
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1947 1950
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1885
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141,652
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Tax Advisor1976
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TATA TAT 1868
80% 14% 2.5% 1.8%0.8% 0.4%
10 3000 BC226BC651
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TATA 1868
TATA 150
1987 IT IT
IBM
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2006 12 12 ( ) 9 ASSOCHAM HOUSES R Wadhwa
D K GANDHI V P GUPTA MUKUI GUPTA 1
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5
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AIFTP (http://www.aiftponline.org)
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3 1 11
1976
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1 Paripoornan2 P P.Vankatarama Reddy3 Pasayat4 Mishra5 T. T.L Vishwanath Aiyer
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Q&A
1 1997 VDIS2 1997 VDIS3 1998 ar Vivad Samadhan
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1998
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Shri Nani Palkhivala
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O 13 14
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ICAI
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2002
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198420
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325
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IT 19916 3 8
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ASEAN
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2007
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IT1980 1990 6
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3
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