1JULY 2015

7, Jolly Bhavan #2, New Marine Lines, Mumbai - 400020. Tel : + 91 22 613 77 600 ; F : + 91 22 613 77 666 ; Email: bca@bcasonline.org ; Website : www.bcasonline.org ; WebTV : www.bcasonline.tv

Vice-President’s CommuniquéDear Member,

It is indeed an honour and a privilege for me to be elected as the Vice President of this illustrious professional organization “Bombay Chartered Accountants’ Society”. This communiqué, over the next 12 months will provide me an opportunity to interact with my fellow members, CA students and scores of other well-wishers of BCAS.

Our Immediate Past President, Nitin Singhala must indeed be a satisfied man, having ably led the organization and successfully completed his term. He kept the BCAS flag flying high and took lots of new initiatives both on professional and social front. He not only displayed great leadership qualities but also raised the bar of performance and excellence. Indeed, he will be an inspiration for the progress which he has delivered at BCAS through, vision and action. For the new team at the helm, he has set a challenge to outperform and an avenue to continue doing the great work.

The leadership now vests with young and dynamic Raman Jokhakar, who is full of innovative and thought-provoking ideas. I am sure that BCAS, under his leadership and guidance, will be able to expand its horizons and reach out to the younger members with activities which bring them into the BCAS fold. We, the team BCAS, are motivated and committed towards the Annual Plan laid out by the new President in the Society’s AGM and look forward to your wholehearted support.

BCAS is aware of its members’ expectations. In order to provide prompt and efficient service and to create state of the art knowledge centre, it has expanded by taking one more office premises which is just two blocks away from the existing office premises. The current premises will be converted into a learning centre and will be equipped with state of the art communication devices. It will be our endeavor to keep you posted regarding the development.

The NaMo government has completed one year in office and a spate of opinion polls have been conducted by the media. The industry has given him a “Thumbs Up” and is hoping that the optimistic environment actually culminates into business and growth. Certainly, the image of India has improved at the global level but the challenges are many and a lot of work still needs to be done. One thing must be remembered - that challenges do not go away; they must be worked through. If we do not want to be part

Harnessing Talent and Providing Quality Service A Monthly Newsletter of the Bombay Chartered Accountants’ Society

BCASNewsletterFor Members only. For Private Circulation only. Price: R10

(Continued on page 2)

President: Raman H. Jokhakar 98208 77976 | president@bcasonline.org

Vice-President: Chetan M. Shah 9820223402 | vp@bcasonline.org

Hon. Jt. Secretary: Narayan R. Pasari 98200 38095 | joint.secretary@bcasonline.org

Hon. Jt. Secretary: Sunil B. Gabhawalla 98213 23921 | joint.secretary1@bcasonline.org

Hon. Treasurer: Manish P. Sampat 9820010064| treasurer@bcasonline.org

Vol. 18 n No. 4 n July 2015

Seminar on AAR ..................................................................................................................................17.07.2015 ........................................... Walchand Hirachand Hall, Churchgate...................................................4Workshop on “The Black Money Act”....................................................................................01.08.2015 ......................................... MC Ghia Hall, Kala Ghoda, .................................................................... . .........4Intensive Workshop on Internal Financial Control .......................................................07.08.2015 & 08.08.2015 .......... Alhambra, Palladium Hotel, Lower Parel ...............................................3Lecture Meetings .................................................................................................................................15.07.2015 , 29.07.2015, 12.08.2015, 28.08.2015 ........................................................................................................1

LECTURE MEETINGS

Speaker: Khushroo Panthaky, Chartered AccountantSubject: Statutory Audit Finalisation under the Companies Act, 2013 - Important mattersVenue: Walchand Hirachand Hall, 4th Floor, IMC, Churchgate, Mumbai 400020Day, Date & Time: Wednesday, 12th August, 2015, 6.15 p.m.*

Speaker: Pinakin Desai, Chartered AccountantSubject: Current Issues in International TaxationVenue: Jaihind College Auditorium, ‘A’ Road, Churchgate, Mumbai 400020Day, Date & Time: Wednesday, 15th July, 2015, 6.15 p.m.*

Speaker: Dr. Vandana ShivaSubject: To be announcedVenue: Walchand Hirachand Hall, 4th Floor, IMC, Churchgate, Mumbai 400020Day, Date & Time: Friday, 28th August, 2015, 6.15 p.m.*

Speaker: Ganesh Rajgopalan, Chartered Accountant & Rutvik R. Sanghvi, Chartered AccountantSubject: Filing of Income Tax ReturnVenue: Jaihind College Auditorium, ‘A’ Road, Churchgate, Mumbai 400020Day, Date & Time: Wednesday, 29th July, 2015, 6.15 p.m.*

*(Fellowship over a cup of tea at 5. 45 p.m.)

(under the auspices of Shri Dilip N. Dalal Oration Fund)

of a problem, then we must be part of the solution – irrespective of how painful the transition is. It is imperative that the momentum is not lost, otherwise all the efforts in repositioning India will be lost and now the damage will be much more. We as CAs can play a pivotal role in rebuilding the image of India. We, at times, are the first to be approached by foreign companies intending to set up commercial operations in India and therefore, it is imperative as to how we position India to them. If we as professionals are convinced that yes the next decade belongs to India, then this positive attitude itself will influence the foreigners and convince them that it will be their peril to ignore India.

21st June was celebrated as the “International Day of Yoga” worldwide. It was indeed a proud moment when India entered

PROGRAMMES AT A GLANCE DATE VENUE PAGE NO.

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(Continued from page 1)

into the Guinness Book of World Records for setting two records; firstly for the largest yoga session ever with 35,985 participants and secondly for most nationalities, 84, taking part at a single venue. The Prime Minister displayed the principle “Practise what you Preach” in essence, by taking active part in the yoga session. Mumbaikars once again revealed their “Never Say Die” spirit by participating in large numbers unconcerned by the heavy showers. The HR Committee of the BCAS also organized the Special Yoga Session on 21st June 2015 to mark the celebration of the First International Day of Yoga where members participated despite heavy rains. Mr. Yatin Dave, a Yoga Teacher of repute, conducted the Yoga Session for over two hours from 7.00 am to 9.15 am at the BCAS premises. In case members show their participatory interest, then regular yoga sessions can be planned by the BCAS. I invite suggestions from members for such activity at the BCAS.

We are once again grateful to Mr. Pinakin Desai for having consented to be our opening speaker for the year 2015-16 by addressing a Lecture Meeting on “Current Issues in International Tax” on 15.07.2015.

For our Profession, the year 2015 has brought a lot of new changes and challenges in the form of notifying new set of accounting standards for Income Tax-ICDS, roadmap for applicability of Ind-AS, major changes in ITRs, amendments to the Companies Act, 2013, Black Money Act, etc. In order to equip our members to face these challenges, BCAS has planned a series of lecture meetings, seminars and workshops. I request the members to participate in large numbers for knowledge dissemination.

The much awaited BCAS Referencer 2015-16 has been released. It gives a comprehensive and updated reference to various topics including Accounting, Tax, Company Law, FEMA, etc. It is indeed

ALL THE THREE CLINICS WILL BE HELD IN THE LIBRARY OF THE SOCIETY

RIGHT TO INFORMATION CLINIC

CHARITABLE TRUST CLINIC

ACCOUNTS & AUDIT CLINIC

Advisory Panel : Narayan K. Varma, Adv. A. K. Asher, Hema D. SampatClinic Co-ordinator: Mrs. Madhuri Haware – 66595603

Advisory Panel : Dr. Gautam N. Shah and Tushar K. DoctorClinic Co-ordinator: Mrs. Madhuri Haware – 66595603

Advisory Panel : Sanjeev R. Pandit, Himanshu V. Kishnadwala, Jayesh M. Gandhi Clinic Co-ordinator : Mrs. Madhuri Haware – 66595603

Foundation operates a Right to Information (RTI) Clinic on a regular basis. The Clinic provides help and guidance to BCAS members as also to non-members, i.e., all citizens, for making applications under the RTI Act and also assists in resolving any related difficulties on the subject of RTI. The RTI Clinic operates on every 2nd, 3rd and 4th Saturday from 11 a.m. to 1 p.m. The next RTI Clinic days accordingly are 11th, 18th and 25th July 2015, and

8th August 2015. Please call to obtain a prior appointment.

The next Charitable Trust Clinic will be held on 7th August 2015 from 5 p.m. to 7 p.m.

Chartered Accountants and Trustees interested in having their queries solved are requested to send their queries by email to journal@bcasonline.org and call to obtain a prior appointment, latest by noon on the day of the clinic. Querists are also advised to bring along relevant papers like trust deeds, audited accounts, etc.

The next Accounts & Audit Clinic will be held on – 7th August 2015 from 10.30 a.m. to 11.30 a.m.

Persons interested in having their queries pertaining to accounting and auditing issues solved are requested to send the queries by e-mail to journal@bcasonline.org one week in advance and call to obtain prior appointment, at least a day before the day of the clinic. Please note that the panel will not answer any queries pertaining to tax issues.

a treasure house of the expertise of some of the best in our profession. The theme of this year is “Reimagine India”. I request you to grab your copy today so as not to miss out on such a knowledge trove.

The timely onset of monsoon has brought a much needed relief from the scorching heat and I am sure that it would have brought smiles not only on the faces of the farmers but also in the Government corridors. However, only time will tell whether the dreaded El Nino will have any effect on the Indian monsoon or not.

To conclude, I still want to say that, this journey we cannot make alone as office bearers, but it is through your support and encouragement that we shall be able to do something. Each one of us is a reservoir of talent and potential, msuch of which remain untapped or unused. Similarly, God has been kind to all of us with ample resources in terms of money and time. All these need a better utilization. It is therefore correctly stated by a renowned spiritual Guru “Mahatria Ra”

Unused talent diminishes.Unused potential decays.Unused money devalues.

Unused time dies.What isn’t used is abused.Use it, or you will lose it.

Enjoy the monsoon.

With warm regards,

Chetan Shah

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4 JULY 2015

The changing nature of money is only one facet of the

financial services revolution. -Scott Cook

With the growing international trade, certainty regarding the tax liability and consequences of international transactions is of immense importance to the MNCs as well as the Indian Corporates dealing with them.

With the view to enlighten tax professionals as well as representatives of industry regarding the Law & Procedure Relating to Authority for Advance Ruling & Recent Controversies under the Income-tax Act, The Chamber of Tax Consultants jointly with the Indian Merchant’s Chamber, Bombay Chartered Accountants Society and IFA-India Branch have organized a half-day Seminar based on a panel discussion format.

Hon’ble Mr. Justice V. S. Sirpurkar, Chairman, Authority for Advance Rulings has graciously agreed to give the Keynote Address. Moderators for the Panel discussion sessions: Mr. Rajan Vora, Mr. Pranav Sayta & Mr. Gautam Nayak. Confirmed panellists: Mr. V. K. Gupta, Commissioner of Income-tax & Member-DRP, Mumbai; Mr. Pravin Kumar, Director of Income-tax (International Taxation)-II, Mumbai; Mr. Ajay Kumar Shrivastav, Director of Income-tax (International Taxation) - IV, Mumbai; Mr. Dinesh Kanabar, Mr. Girish Dave, Mr. Kanchun Kaushal, Mr. Sunil Lala and Mr. T.P. Ostwal.

Topics to be covered at the Seminar:

Session IPanel discussion on Alternative Dispute Resolution – Enhanced role of AAR going forward including specific issues relating to domestic transactions that can be pursued before the AAR.

Session IIPanel discussion on Availability of benefit of tax treaties; limitation of benefits clause; and tax avoidance, etc.

Session IIIPanel discussion on Tax issues arising from transfer of shares, business restructuring (including issues related to indirect transfers) and applicability of MAT provisions to foreign companies.

Details of the Seminar:

Date & Time Friday, 17th July, 2015 from 2.30 pm to 7.30 pm

Venue Walchand Hirachand Hall (4th Floor), IMC, Mumbai

Fees: ` 1,000/- + ` 140/- ST at 14% = ` 1,140/- (For BCAS Members)

` 1,250/- + ` 175/-ST at 14% =`1,425/- (For Non-Members)

Fees include the cost of Background material, Tea/ Coffee, and refreshment.

Who should Attend:

This seminar will provide a good opportunity to CEOs, CFOs, Senior Executives handling Finance and Tax functions, Advocates, Chartered Accountants and Tax Professionals to hear from the experts on the

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, provides a golden one-time opportunity for a limited period to persons resident in India to disclose their undisclosed foreign incomes and assets, pay the taxes and penalty due thereon and avoid prosecution. It also provides immunity from prosecution under certain other laws.

To understand the nuances of this new Act your Society has organized a Workshop wherein professionals well versed with the new law will explain the law itself, the procedures for disclosure of foreign incomes and assets, etc. and panelist will deliberate on the likely issues.

BCAS is also coming out with Publication on the Topic authored by Mr. T.P. Ostwal, Mr. Anil Doshi & Mr. Kuntal Dave.

Details of the Workshop

Date & Time Saturday, 1st August 2015 from 9.30 a.m. to 1.30 p.m.

Venue MC Ghia Hall, Kalaghoda, Fort, Mumbai

Fees: Members : ` 750/-+Service Tax ` 105/-= ` 855/-

Non Members : ` 900/-+Service Tax ` 126/-= `1026/-

Fees include the cost of Background material, Tea / Coffee, and refreshment and ` 50/- towards BCAS Foundation.

Speaker & Moderator

Mr. Hitesh Gajaria

Panelists Mr. T. P. Ostwal & Mr. Rohan Shah

A limited number of participants will be admitted on first-come first-served basis.

Enrolment form is printed on page 12.

Chairman : Gautam NayakCo-chairman : Deepak R. ShahConvenors : Dhishat Mehta, Gaurang Gandhi & Rutvik SanghviCo-ordinators : Gaurang Gandhi & Rutvik Sanghvi

Chairman : Gautam NayakCo-chairman : Deepak R. ShahConvenors : Dhishat Mehta, Gaurang Gandhi & Rutvik Sanghvi

INTERNATIONAL TAXATION COMMITTEE

INTERNATIONAL TAXATION COMMITTEE Half Day Seminar on

Law & Procedure Relating to Authority for Advance Ruling & Recent Controversies

Jointly organized by Indian Merchants Chamber, The Chamber of Tax Consultants and IFA-India Branch

WORKSHOP on

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

subject and interact with them on various technical and procedural aspects of the subject.

Terms of Admission:

A limited number of participants will be admitted on first-come first-served basis.

Enrolment form is printed on page 12.

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Subscribe Now!!!

Lecture Meeting on Legal and Tax Aspects of Trust, with special reference to REITs, INVSTs and AIFs, by CA. Dilip Lakhani, held on 17th June, 2015, is available on BCAS Web TV.

BCAS WEB TV

Payment can be made by cheque/DD payable at par in Mumbai in favour of ‘Bombay Chartered Accountants’ Society’. You can also pay by cash/credit card at the payment counter of BCAS Office. If you have an Imprest Account, then you can instruct us to adjust the subscription through the Imprest Account. The rates are subject to change based on notification from time to time.

Particulars Total Charges*

Ordinary, Life and Associate of Corporate Membership R 684

Journal R 684

Non-members R 684

Students WEB TV service complimentary with annual subscription.

*Inclusive of Service Tax.

10 JULY 2015

FROM RBIContributed by : Gaurang V. Gandhi

The Reserve Bank of India has issued the following 8 circulars and 15 Master Circulars, and DIPP has issued the following 2 Press Notes

A. P. (DIR Series) Circular No. 107 dated June 11, 2015Notification No. FEMA.337/2015-RB dated March 2, 2015Notification No. FEMA.338/2015-RB dated March 2, 2015Subscription to chit funds by Non-Resident Indian on non-repatriation basis

Presently, a person resident outside India cannot make investment in India, in any form, in a company or partnership firm or proprietary concern or any entity, whether incorporated or not, which is engaged or proposes to engage “in the business of chit fund”.

This circular now permits Non-Resident Indians (NRI) to subscribe to the chit funds, without limit, on non-repatriation basis, provided: -i. The chit fund is authorized by the appropriate Authority

to accept subscription from Non-Resident Indians on non-repatriation basis.

ii. The subscription to the chit funds must be brought in through normal banking channel, including through an account maintained with a bank in India.

A. P. (DIR Series) Circular No. 108 dated June 11, 2015External Commercial Borrowings (ECB) for low cost affordable housing projects

Presently, eligible borrowers in India could avail of ECB for low cost affordable housing projects, under the Approval Route, up to March 31, 2015.

This circular has extended the period up to which ECB can be availed under the Approval Route by eligible borrowers in India from March 31, 2015 to March 31, 2016.

A. P. (DIR Series) Circular No. 109 dated June 11, 2015External Commercial Borrowings (ECB) for Civil Aviation Sector

Presently, eligible borrowers in India could avail of ECB for working capital as a permissible end-use, under the Approval Route, up to March 31, 2015.

This circular has extended the period up to which ECB can be availed under the Approval Route by eligible borrowers in India from March 31, 2015 to March 31, 2016.

A. P. (DIR Series) Circular No. 110 dated June 18, 2015BEF statement – Submission under XBRL

This circular has made the following two amendments with regards to submission of BEF Statement: -

1. With effect from the half year ending June 2015, BEF has to be submitted online and Bank-wise (instead of the present system of branch-wise submission) to the respective Regional Offices of RBI.

2. Banks have to submit data in a single format giving details of all remittances for import exceeding USD 100,000, as on end of June and December of every year, in respect of which importers have

defaulted in submission of appropriate document evidencing import within 6 months from the date of remittance.

Details of the same can be accessed at https://secweb.rbi.org.in/orfsxbrl/ . The formats for the same are also Annexed to this Circular.

A. P. (DIR Series) Circular No. 111 dated June 18, 2015Exim Bank’s GoI supported Line of Credit of USD 100 million to the Government of Socialist Republic of Vietnam

Exim Bank has made available, subject to certain terms and conditions, to the Government of Socialist Republic of Vietnam a Line of Credit of US $ 100 million for financing supply of High Speed Patrol Vessel to the Socialist Republic of Vietnam. Eligible goods and services including consultancy services of the value of at least 75% of the contract price must be supplied by the sellers from India, while the remaining 25% of the goods and services (other than consultancy services) can be procured by the sellers from outside India.

The last date for opening of Letters of Credit and Disbursement for project exports will be 48 months from the scheduled completion date of the contract and September 14, 2020 in case of supply contracts.

DIPP – Press Note No. 6 (2015 Series) dated June 3, 2015Review of Foreign Direct Investment (FDI) Policy on Investments by Non-Resident Review of the investment limit for cases requiring prior approval of the Foreign Investment Promotion Board (FIPB) / Cabinet Committee on Economic Affairs (CCEA)

This Press Note has revised Paragraph 5.2 of the Consolidated FDI Policy issued on May 12, 2015, with effect from June 18, 2015: -

5.2 Levels of Approvals for Casesa under Government Route5.2.1. The Minister of Finance who is in-charge of FIPB would consider

the recommendations of FIPB on proposals with total foreign equity flow up to ` 3000 crore.

5.2.2. The recommendations of FIPB on proposals with total foreign equity inflow of more than ` 3000 crore would be placed for consideration of Cabinet Committeeon Economic Affairs (CCEA).

5.2.3. The CCEA would also consider the proposals which may be referred to it by the FIPB/the Minister of Finance (in-charge of FIPB).

5.2.4. The FIPB Secretariat in Department of Economic Affairs will process the recommendations Of FIPB to obtain the approval of Minister of Finance and CCEA.

DIPP – Press Note No. 7 (2015 Series) dated June 3, 2015Review of Foreign Direct Investment (FDI) Policy on Investments by Non-Resident Indians (NRIs), Person of Indian Origin (PIOs) and Overseas Citizens of India (OCIs)

This Press Note has made the following two amendments to the Consolidated FDI Policy issued on May 12, 2015, with effect from June 18, 2015:-

(i) Para 2.1.27 is amended to read as follows: ‘Non-Resident Indian’ (NRI) means an individual resident

outside India who is a citizen of India or is an ‘Overseas Citizen of India’ cardholder within the meaning of section 7 (A) of the Citizenship Act, 1955. ‘Persons of Indian Origin’ cardholders registered as such under Notification No. 26011/4/98 F.I, dated 19.8.2002, issued by the Central Government are deemed to be ‘Overseas Citizen of India’ cardholders.

11JULY 2015

(ii) Insertion of a new para 3.6.2 (vii), after para 3.6.2 (vi) of the Consolidated Circular of 2015:

Investment by NRIs under Schedule 4 of FEMA (Transfer or Issue of Security by Persons Resident Outside India) regulations will be deemed to be domestic investment at par with the investment made by residents.

A. P. (DIR Series) Circular No. 112 dated June 25, 2015Overseas Foreign Currency Borrowings by Authorised Dealer Banks

This circular grants general permission banks to borrow from international / multilateral financial institutions (including International / Multilateral Financial Institutions of which Government of India is a shareholding member or which have been established by more than one government or have shareholding by more than one government and other international organizations) for general banking business. The borrowings are subject to applicable prudential conditions and cannot be used for capital augmentation purposes.

Master Circulars dated July 1, 2015

RBI has issued 15 Master Circulars on July 1, 2015. These Master circulars are a compilation of the regulatory framework and instructions issued by RBI and are for general guidance.

A. P. (DIR Series) Circular No. 1 dated July 2, 2015Re-export of unsold rough diamonds from Special Notified Zone of Customs without Export Declaration Form (EDF) formality

This circular clarifies that: -a. Unsold rough diamonds which were imported on free of cost basis

at SNZ, when re-exported from the SNZ (being an area within the Customs) without entering the Domestic Tariff Area (DTA), do not require compliance with any EDF formality.

b. In case of lot / lots cleared at the Precious Cargo Customs Clearance Centre, Mumbai, Bill of Entry must be filed by the buyer and banks can permit import payments after being satisfied with the bona-fides of the transaction.

A. P. (DIR Series) Circular No. 2 dated July 3, 2015Investment in companies engaged in tobacco related activities

This circular clarifies that prohibition with respect to Foreign Direct Investment (FDI) applies only in case of manufacture of cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. In case of other activities viz. wholesale cash and carry, retail trading, etc., concerning cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, FDI will be governed by the sectoral restrictions laid down in the FDI policy as amended from time to time.

RENEWAL OF BCAS MEMBERSHIP / JOURNAL SUBSCRIPTION 2015 - 16

MEMBERSHIP / JOURNAL SUBSCRIPTION WAS DUE FOR RENEWAL ON 31ST MARCH

2015

PLEASE RENEW YOUR MEMBERSHIP / SUBSCRIPTION AT THE EARLIEST

REMIT YOUR MEMBERSHIP/ SUBSCRIPTION BY CHEQUE / DEMAND DRAFT FAVOURING

‘BOMBAY CHARTERED ACCOUNTANTS’ SOCIETY’ PAYABLE AT PAR IN MUMBAI OR BY ONLINE PAYMENT (VISIT WWW.BCASONLINE.

ORG)

PLEASE QUOTE YOUR MEMBERSHIP NUMBER / SUBSCRIPTION NUMBER

ENSURE YOU RECEIVE THE BCA JOURNAL WITHOUT INTERRUPTION

The lesson of history is that you do not get a sustained

economic recovery as long as the financial system is

in crisis. - Ben Bernanke

12 JULY 2015

Registered with the Registrar of Newspapers for India under R.N. 68365/98 Regd. No. MCS/093/2015-17Posted at Mumbai Patrika Channel Sorting Office, Mumbai-1Published on 15th of every month • Posted on 15th & 16th of every month

Edited, printed & published by Narayan Varma on behalf of Bombay Chartered Accountants’ Society, Mumbai-400020. Printed at Spenta Multimedia Pvt. Ltd., Mumbai-400013.

• Please fill in the above form and send the same to the Society’s office along with requisite payment. • Please mention your name and membership number on the reverse side of the local cheque/at par

cheque/Demand Draft. • The Cheque/DD will be in the name of “Bombay Chartered Accountants’ Society”. Your participation will be confirmed only after the realization of payment at BCAS, for which a

receipt will be provided for your reference. • Kindly note that the cash counter timings are from 10.30 a.m. to 5.30 p.m. on Monday to Friday and 10.30 a.m. to 1 p.m. on Saturday. The lunch time is 1.30

p.m. to 2 p.m. Members are requested to co-operate in this regard. • Cancellation policy: Kindly note that no refund will be given in case of cancellation for any reason and no substitute will be allowed.

Name : ................................................................................................................................................................................

Address :.............................................................................................................................................................................

E-mail : .............................................. Mobile : ........................................... Tel. : .......................... Fax : ..............................

Age : ................................................Gender : ......................................................(M/F)

BCAS Memb. No. : .................................. Tel. (O) : .................................... Tel. (R) :.......................... Fax : .............................

Name of Company/ Firm ...................................................................................................................................................

Choice of food (wherever applicable) ....................................... Jain ......................................Non-Jain ...................

Cash/Draft/Cheque no. .................. Drawn on .........................................................................................................Bank,

Dated ......................... for an amount of r...................................................................................................... is enclosed.

Date : ................... (Signature)

Com

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Workshop on “The Black Money Act”.............................................01.08.2015.........................................R855 for Members........... ................. R1026 for Non-members........................

Intensive Workshop on Internal Financial Control....................07.08.2015 & 08.08.2015.................. R11,000 Per Person...............................................................................................

Seminar on AAR....................................................................................17.07.2015....................................... R1,140 for Members........... ................. R1,425 for Non-members.....................

Workshop

Seminar

BCAS Study Circles 2015–16

Study Circle No. Subject Fee Tick your

choice here

I Direct Tax Laws 456*

II Indirect Tax Laws 456*

III Company Law, Auditing & Accounting 456*

IV FEMA 456*

V Information Technology 456*

VI Human Resource Development 456*

VII ITF 1,140*

VIII BCAS Suburban Study Circle 684*

IX International Economics 1,140*

X Students Study Circle 228*

Study Circle No. Subject Fee Tick your

choice here

* Inclusive of Service Tax of 14%