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Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTERJUNE-2021
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...02
Dear Members, Namaste!
Greetings from Rajkot Branch of WIRC of ICAI!!!
ICAI, being a true partner in Nation Building, has always proactively acted to various initiative, be it
literacy in financial matters pertaining to accounting and taxation or government vision to make
India Aatmanirbhar. In this tough time, expectations from government, business and other
stakeholders i.e. society have increased. In this direction, we need to gear up and support to the
government and society in every possible manner.
Last two months, i.e. April and May were very tough for Rajkot in this
pandemic. We have seen so many unpleasant things happening around
us. I appreciate that during this period, many of us came forward to be
helpful to the society in different manner. We at Rajkot Branch, have
taken many initiatives in this regard. We have arranged food parcel
services for the members and students and their families. We have
arranged tele-consultation to boost immunity through Ayurveda. We
have created Special Covid-19 task force to help members and
students 24x7 in finding Oxygen Cylinder, Refilling Station, Bed,
Medicines, etc. We have served society with the help of our members
and students by sending food parcels at door step to those who are Covid affected and in home
isolation. We feel satisfied by contributing to fraternity and society during this time.
Government has come out with various relaxation in GST and Income Tax Acts. As a professional
we need to be updated irrespective of challenges. Rajkot Branch has made sure that learning should
not stop and accordingly has organized various Virtual CPE meetings for the benefit of the fraternity.
Members have actively participated to the unique program for Practice Management Strategy for
Rajkot. We are planning various workshops and CPE meetings in this month as well.
We are adopting the changes in work place environment. In this scenario, many of us are working
from or working with very limited staff and resources. We are known to face any kind of challenges
and we have proved this in recent days by serving our clients and society without any interruption. At
the same time, we need to be very careful in this scenario by taking proper precautions strictly so as
to be in good health and protect our near and dear ones. We need to be strong at our health, physical
and mental with the hope that this tough time will pass soon.
Take care and stay safe.
Sincere Regards,
CA. Hardik Vyas
Chairman
CHAIRMAN'S MESSAGE
Inside this Issue
Managing & Sub Committee
Stress & Oral Health
Producer Companies under Company Law – what we must know
Key Changes in TAX Audit
Purusha & Nature
Glimpses of Past Events
APPEAL TO CONTRIBUTE KNOWLEDGE SHARING :
We wholeheartedly invite articles, professional news and updates and other useful miscellanea.
Please send/write to us on Rajkot Branch at
or
to any of the committee members.
SUBCOMMITTEEMEMBERS
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...03
CA. Hardik Vyas
98794 28512
cajigneshrathod@gmail. com
99245 16576
99240 06399
94272 63462
96389 82500
99747 41312
99043 47388
CA. Jignesh Rathod
Ankit Kothari
Dhaval Doshi
Dhaval Gorasiya
Kashyap Soni
Kinnari Mehta
Mitul Mehta
Paras Sheth
Raivat Shah
Raj Marvaniya
Ramesh Patel
Siddhi Dalal
Vishal Rachchh
CA. Bhavin Doshi
CA. Sanjay Lakhani
CA. Vinay Sakariya
CA. Bhavin Mehta
CA. Deepti Savjani
Chairman
Vice chairman
Secretary
&
WICASA Chairman
Treasurer
Imm. Past Chairman
Past WICASA
Chairperson &
Managing
Committee Member
Past Chairman &
Managing
Committee Member
MANAGING COMMITTEE 2021-22
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...04
Producer Companies
under Company Law
– what we must know
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...05
CS Lalit [email protected]
inistry of Corporate Affairs (MCA)
through introduction of the Companies M(Amendment) Act, 2020 vide gazette A Producer Company can be established / registered
notification id CG-DL-E-28092020-222070 dated for the lawful objects, related to improving the standard of
28.09.2020 has inserted a new Chapter XXIA which deals living of those involved in the agricultural sector,
with the provis ions regarding PRODUCER specified under the provisions of Section 378B of the COMPANIES the Companies Act, 2013 and the same has Companies Act, 2013, which includes the followings:been notified on 11.02.2021by the Central Government, a) production, harvesting, procurement, grading, MCA, through a separate gazette notification idCG-DL- pooling, handling, marketing, selling, export of primary E-11022021-225115 (click here) dated 11th February, produce of the Members or import of goods or services for 2021. their benefit, either by itself or through other institution;
b) processing including preserving, drying, distilling, brewing, vinting, canning and packaging of produce of its Members;
As per the Provisions: "Producer Company" c) manufacture, sale or supply of machinery, means a body corporate having objects or activities equipment or consumables mainly to its Members;specified in section 378B and registered as Producer d) providing education on the mutual assistance Company under this Act or under the Companies Act, principles to its Members and others;
1956; e) rendering technical services, consultancy services, training, research and development and all other In general, Producer Company can be defined a activities for the promotion of the interests of its legal Body Corporate, registered under the Companies Members;Act 2013 or under applicable provisions of the Companies
f) generation, transmission and distribution of Act 1956, as the case may be, and which includes farmers / power, revitalization of land and water resources, their agriculturists and is working with a vision / object to use, conservation and communications relatable to
improve the standard of their living and ensure a good primary produce;
status of their available support, incomes and profitability.g) insurance of producers or their primary produce;
Further "producer" means any person engaged in h) or other activities which may promote the principles
any activity connected withor relatable to any primary of mutuality and mutual assistance amongst the Members
producein any other manner;
List of Activities/objects to be carried
out by Producer Company:
Define Producer Company under the
Company Law:
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER MAY-2021
...06
Key Points to be kept in mind while doing
Incorporation of Producer Company:
Provisions related to Annual General
Meeting (AGM)
Registration Timeline:
Provisions related to Board Meeting of
Producer Company
Maximum gap between
two Board Meeting 3 months
Notice of Board Meeting Shallbe given in writing 1. Who can form a Producer Company?
to every director at his i) Any 10 or more individuals, each of them being a
u s u a l a d d r e s s i n producer or/
Indiaatleast 7 days prior ii) two or more Producer Institutionsor/
the date of meeting. iii) a combination of ten or more individuals and Producer
Quorum of the Institutions)
Board Meeting Shallbe one-third (1/3rd) 2. Objects: As mentioned above and can refer section
of the total strength of 378B of the Companies Act, 2013.
directors, subject to a 3. Board Composition: Every Producer Company shall
minimum of 3 directors.have at least 5 and not more than 15 directors
4. Type of Capital: The share capital of a producer
company consists only of equity shares.
5. Name Style: The name of a producer company must 1. First AGM: Within a period of 90 days from the date end with the words 'Producer Company Limited'. of its incorporation, wherein the company must adopt its
articles of association and appoint the directors of its
board.After successful submission of all the required documents 2. A producer company must hold an annual general and information with Ministry of Corporate Affairs
meeting of its members every year.(MCA), The authority will do a check. If satisfied that all
3. Gap between two AGM’s: not more than 15 months requirements regarding registration have been complied
shall elapse between the date of one annual general with, the Concerned Registrar of Companies will register
meeting of a Producer Company and that of the next. the memorandum, articles and other documents, if any,
and issue a certificate of incorporation under the 4. Thequorum for a general meeting of a producer
Companies Act 2013 within 30 days of receipt of the company is one-fourth of the total members, unless the
requisite documents. articles of the Producer Company provide for a larger
number
5. A general meeting of the Producer Company shall be
called by giving not less than 14 days prior notice in Provisions Details
writing.Minimum no. of Meetings
in a Financial Year At least 4 meetings
Producer Companies under Company Law – what we must know
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER MAY-2021
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Producer Companies under Company Law – what we must know
Some Important Provisions:
Annual Compliance related to Producer Company
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER MAY-2021
...08
The Producer Companies Rules, 2021Analysis:
Key Highlights:
office of a Producer Company from one State to another.
Ministry of Corporate Affairs (MCA) vide Gazette ID No.
Rule(s) under the Companies (Incorporation) CG-DL-E-11022021-225116 and F. No. 5 /1 /2020-CLI Rules, 2014dated11thday of February, 2021 has released the the 27 Notice and Verification of Change of Situation of the Producer Companies Rules, 2021 in section 378H (4) and Registered Office.-section 378ZL (1) read with section 469 (1) & (2) of the
The notice of change of the situation of the Companies Act, 2013, and in supersession of the Producer registered office and verification thereof shall be filed in Companies (General Reserve) Rules, 2003,except as Form No.INC.22 along with the fee and shall be attached respects things done or omitted to be done before such to the said form, the similar documents and manner of supersession.verification as are specified for verification of Registered Applicability: office on incorporation in terms of sub-section (2) of They shall come into force on the date of their publication section 12.in the Official Gazettei.e. w.e.f. 11.02.2021.30. Shifting of Registered office from one State or To whom Applicable:Union Territory to another stateThese rules shall apply to a Producer Company as referred
(1) An application under sub-section (4) of section in clause (l) of section 378A.13, for the purpose of seeking approval for alteration of
memorandum with regard to the change of place of the
1. Key definition clause: registered office from one State Government or Union
Rule 3 (1) (c) “co-operative society” means a society territory to another, shall be filed with the Central
registered or deemed to be registered under any law Government in Form No. lNC.23 along with the fee and
relating to co-operative societies for the time being in shall be accompanied by the following documents
force in any State. required under this sub – rule.
Rule 3 (2) Words and expressions used in these rules but ( read full read at
not defined and defined in the Act or in the Companies http://ebook.mca.gov.in/Default.aspx?page=rules )
(Specification of Definitions Details) Rules, 2014, shall 31 Certified Copy of Central Government's Order
have the same meanings respectively assigned to them in The certified copy of the order of the Central
the Act or in the said rules.Government, approving the alteration of the
Rule 4. Change of place of registered office from one memorandum for transfer of registered office of the
State to another.-company from one State to another, shall be filed in Form
The rules 27, 30 and 31 of the Companies (Incorporation) No.INC.28 along with the fee as with the Registrar of the
Rules, 2014, including the forms stated therein shall be State within thirty days from the date of receipt of certified
applied for the purpose of change of place of registered copy of the order.
Producer Companies under Company Law – what we must know
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER MAY-2021
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Rule: 5. Investment of general reserves.- e. in the shares or securities of any other inter-State
A Producer Company shall make investments from and co-operative society or any co-operative society; or
out of its general reserves in any one or in combination of f. in the shares, securities or assets of public
the following, namely:- financial institutions specified under clause (72) of
a. in approved securities, fixed deposits, units and section 2 of the Act.
bonds issued by the Central Government or State
Governments or co-operative societies or scheduled Disclaimer:Every effort has been made to avoid errors or
bank; or omissions in this material. In spite of this, errors may
b. in a co-operative bank, State co-operative bank, creep in. Any mistake, error or discrepancy noted may be
co-operative land development bank or Central co- brought to our notice which shall be taken care of in the
operative bank; or next edition. In no event the author shall be liable for any
c. with any other scheduled bank; or direct, indirect, special or incidental damage resulting
d. in any of the securities specified in section 20 of from or arising out of or in connection with the use of this
the Indian Trusts Act, 1882 (02 of 1882); or information
Producer Companies under Company Law – what we must know
x
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...10
Key Changes
in TAX Audit
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...11
CA Gaurav Gupta
ax Applicability and Procedure 2017:
Audit of accounts of certain persons carrying (e) carrying on the business shall, if the provisions of Ton business or profession. sub-section (4) of section 44AD are applicable in his
case and his income exceeds the maximum amount
44AB. Every person, which is not chargeable to income-tax in any
(a) carrying on business shall, if his total sales, turnover previous year,
or gross receipts, as the case may be, in business get his accounts of such previous year audited by an
exceed or exceeds one crore rupees in any previous accountant before the specified date and furnish by
year; or that date the report of such audit in the prescribed
(b) Carrying on profession shall, if his gross receipts in form duly signed and verified by such accountant
profession exceed Fifty lakh rupees in any previous and setting forth such particulars as may be
year; or prescribed :
(c) carrying on the business shall, if the profits and Provided that this section shall not apply to the
gains from the business are deemed to be the profits person, who derives income of the nature referred to
and gains of such person under section 44AE or in section 44B or section 44BBA, on and from the
section 44BB or section 44BBB, as the case may be, 1st day of April, 1985 or, as the case may be, the
and he has claimed his income to be lower than the date on which the relevant section came into force,
profits or gains so deemed to be the profits and gains whichever is later :
of his business, as the case may be, in any previous
year; or However in order to reduce compliance burden on small
(d) carrying on the business shall, if the profits and and medium enterprises, The Finance Act 2020 has
gains from the business are deemed to be the profits increased the threshold limit for a person carrying on
and gains of such person under section 44AD and he business from Rs 1 crore to Rs 5 crore in case where
has claimed such income to be lower than the profits cash receipt and payment made during the year does
and gains so deemed to be the profits and gains of not exceed 5% of total receipt or payment, as the case
his business and his income exceeds the maximum may be.
amount which is not chargeable to income-tax in any
previous year, Summarized description of some clauses of form 3CD
Following clause (e) shall be inserted after clause (d) of Clause 15 :- Particulars of capital asset converted into
section 44AB by the Finance Act, 2016, w.e.f. 1-4- stock in trade
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
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There are Following sub clauses in Clause 15, which is be the full value of the consideration
as follows:- illustrative list of capital receipts (Sub Clause (e)) not
• Description of Capital Asset [Sub clause (a)] credited to Profit & Loss Account
• Date of Acquisition [Sub clause (b)] • Capital subsidy received in the form of government
• Cost of Acquisition [Sub clause ©] grants which are in the nature of promoters’
• Amount at which asset is converted into stock in trade. contribution.
[Sub clause (d)] • Government grants related to specific fixed asset.
For reporting under Clause 15, the following • Compensation for surrender of rights.
provisions need to be considered: • Profit/loss on sale of fixed assets/investments to the
extent not credited in the profit and loss account.
1) Section 2 (14) - Definition of capital asset:
Capital asset means property of any kind held by an Clause 17:-Transfer of Land & Building at a value
assesse whether or not connected with his business or lesser than Stamp duty value
profession but does not include ; Where any land and building or both is transferred
I. Stock in trade, raw materials or consumable stores. during the previous year for a consideration less than
ii Personal effects of movable nature. the value adopted or assessed or assessable by any
iii. Rural agricultural land. authority of a State government referred to in Section
iv. Gold deposit bonds. 43CA or 50C.
2) Section 2(47) - Definition of transfer: For reporting under Clause 17, the following
Transfer, in relation to capital asset, includes, inter provisions need to be considered:
alia, - conversion of capital asset into stock in trade of a 1) Section 43CA - Special provision for full value of
business carried on by the assessee consideration for transfer of assets other than capital
assets in certain cases:
3) Section 45 – Capital Gains: It is applicable where an asset (other than capital asset)
n Under sec 45(2) the capital gains arising from such being land or building or both has been transferred and
conversion a capital asset into, or its treatment as the value of such an asset is less than the value adopted
stock-in-trade of a business shall be chargeable to for the purpose of payment of stamp duty. The value so
income-tax as his income of the previous year in adopted shall be deemed to be the full value of
which such stock-in-trade is sold or otherwise consideration and the gain arising there from is taxable
transferred as business income.
n Further, the fair market value of the asset on the date 2) Section 50C - Special provision for full value of
of such conversion or treatment shall be deemed to consideration in certain cases:
Key Changes in TAX Audit
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
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It is applicable where a capital asset being land or Income Tax Act, 1961 be allowed as deduction.
building or both has been transferred and the value of
such an asset is less than the value adopted for the Matters to be considered:
purpose of payment of stamp duty. The value so • What would be the disallowance in case the auditor is
adopted shall be deemed to be the full value of liable to pay any interest under MSME Act but he
consideration and the gain arising therefrom is taxable has not provided the interest in his accounts?
as capital gain. • In such a case, what would be the situation when he
actually pays and claims such interest?
Clause 22 :-Amounts inadmissible under Section 23 • Where the auditor has relied on the auditee for
• As per section 23 of MSME Act the interest classifying and identifying the suppliers covered
payable or paid by the buyer, under or in accordance under the MSME Act, 2006 whether a note
with provisions of Section 16 of the Act , shall not explaining the reliance placed on auditee is enough
for the purpose of computation of income under to discharge the onus?
Key Changes in TAX Audit
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
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Key Changes in TAX Audit
Meaning of Micro, small and Medium Enterprises:-Organization which has fulfilled the following criteria has been defined Micro, Small and Medium Enterprises. Recently Government has revised the limit in all cases, which is as follows.:
Clause 23:- Payments to Related parties Particulars of payments made to persons specified u/s. 40A(2)(b)
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER
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Oral Health
Stress &
Dr. Shradhdha [email protected]
Gum Diseases
Stress and anxiety can give rise to gum diseases. This
frequently leads toSoft and red gums
Bleeding gum
Bad breath and many more
Stress obstructs the immune system causing
inflammation and increased number of disease bacteria.
The habit of smoking and grinding of teeth under stress Researchers studied the link between stress and gum
accelerates the condition.disease. They found out that the body loses its ability to
n
n
n
tress is the most prevalent cause of health problems and oral health is no exception.With unexpected things happening all around you, coping with stress may be difficult and can start to take a toll on Syour body. Research has found strong link between stress and deterioration of oral health than people
can imagine. Along with impact on mental and emotional state, stress can have severe consequences on oral health too. Few most common oral conditions that results due to stress are as given below:
JUNE-2021
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...16
Stress Oral Health&
produce immune cells used for protection against Behaviour changes.Biofeedback.bacteria when experiencing stress which causes various
(If you're having a hard time changing your habits, periodontal problems making a person more prone to
you may benefit from bio feedback, a method that gum diseases.
uses monitoring procedures and equipments teach
you to control muscle activity in your jaw.)Treatment/Preventive Measures:
Brush twice daily.
Use soft bristle toothbrush.
Visit dentist for regular dental cleaning 6 months.
Use tongue cleaner daily. Canker sores or mouth
Use mouthwashes to avoid bad breath. sores (white spots found
Manage stress. on the soft tissue of the
mouth) are harmless but
can be painful. One of
the main causes of mouth
ulcers is emotional stress Many conditions can They will usually go away be linked with teeth
grinding and stress is on their own within 1-2 one of them. Teeth weeks. If the problem clenching is done by a
does not resolve on itsown, one must visit a dentist.person during sleep. Grinding of teeth can
Treatment/Preventive Measureslead to various problems such as:
Take folic acid daily.
Use over the counter oral anaesthetic.HeadacheDamaged jaw Avoid spicy food.Fractured teeth, if not treated
Consume vitamin C rich food and drinks.Changes in facial appearanceDon’t smoke or use Tobacco.
Treatment/Preventive Measures: Avoid or limit alcohol consumption.
Drink plenty of water and fruit juices.Get a tooth guard or night guard from dentist to
Visit dentist if symptoms persist over 15 days.avoid sliding of teeth on one another during sleep
preventing any sort of damage to oral cavity.Stress and anxiety management.
••
•
•
•
•
•
•
•
•n n •n
•n
•
•
••
•
•
Mouth sore (Mouth Ulcer)
Teeth Grinding
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...17
Dry Mouth Temporomandibular
(TMJ) Joint DisorderDry mouth is a side effect of
both stress and medication Temporomandibular joints are used for treating depression the joint use for moving the and stress. The mouth often lower joint and they are found uses saliva as a defence below the ear. Swelling of this against therefore, dry mouth joint can lead to TMJ disorder. leads to an increase in infection, tooth decay, and Research has shown that stress is many moreone of the major causes of TMJ
disorder. This is because people tend to overuse the Treatment/Preventive Measuresjaw muscle when stressed. When stressed, we tend to
do more teeth grinding and jaw clenching which can Sip water.lead to TMJ disorder.Chew sugar-free gums.
Try over the counter saliva substitutes.Treatment/Preventive Measures:
Breath through mouth.
Moisturize your lips. Avoid overuse of jaw muscles by taking small bites Use fluoride toothpaste and mouth rinse to avoid and avoiding hard food.teeth decay. Use hot and cold packs on the side of the face to
Visit dentist every six months for prescription alleviate pain.Consult dentist for stretching exercise to strengthen medication.jaws and massage therapy for relaxation of jaw
muscles.Consult dentist for further diagnosis with the help of
X-rays, CT scans and MRI’s.Use over the counter anti-inflammatory medicines for
symptomatic relief.
•
•
•
•
• ••
•
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Stress Oral Health&
x
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...18
Purusha Nature
&
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...19
emanating from Nature and consented by Purusha, will ach person or existence has two sides made up of be of mental manifestation. Thus the manifestation takes Purusha and Nature. Purusha itself is the Divine place according to the concentration of consciousness in Ein its origin but according to the plane of the existence/being. These Purusha and Nature are not Consciousness it manifests through the executive Force only in man but also in everything that exists. They are of the Divine. This executive force is Natur. This Nature there in the whole manifestation right from the Cosmos to or executive force cannot act in its own but with the help the tiny cell in our body. Purusha is a centre, like an axis, and support of the divine element in us i.e. Purusha.by which and through it Prakruti acts through her powers
We have earlier seen that the manifestation of five sheaths and forces. The actions of Prakruti pervade everything of our being (for details see Newsletter October 2020) for and even beyond like Purusha supports everything yet which it can be better understood according to the plane it beyond it. Both are individual, cosmic and represents. transcendental.
But, we are trapped in the Ignorance, darkness, falsehood
and inertia(tamas). Thus, the manifestation our will is
deformed and not true according to the Divine’s Will.
Thus, in Nature there is the higher and the lower, the true
and the false movements and activities. How to liberate
from these lower movements of the Nature?
All the actions of the Nature are supported by the
respective purusha. Though Purusha and Prakriti both are We are sons of God and must be even as he:
Divine in their origin but due the law of ignorance, they His human portion, we must grow divine.manifest according to the plane and activity of each plane Our life is a paradox with God for key.of consciousness. For example, if someone is normally -Sri Aurobindo
dwelling in mental sheath, his/her actions, through
: Light & Delight :
CA K C [email protected]
x
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...20
Glimpses of Past Events
Virtual Seminar on “ICAI Code
of Ethics- Recent Changes and
Important Aspects”
CA. Mangesh Kinare, Past
Chairman WIRC & Ex - CCM
Date : 08/05/2021
Speaker
Virtual CPE Meeting on New
Scheme of Registration of Trusts
under Income Tax
CA. Suhas Malankar, Goregaon
Date : 15/05/2021
Speaker
Virtual CPE Meeting on Practice
Management Strategy for Rajkot
CA. Umesh Sharma, RCM
Date : 14/05/2021
Speaker
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...21
Glimpses of Past Events
Virtual CPE Meeting on “Recent
Amendments in Schedule III
CA. Chintan Patel, RCM
Date : 21/05/2021
Speaker
Virtual CPE Meeting on Right to Information Act, 2005
Virtual CPE Meeting on
"Workshop on Google Data
Studio”
CA. Ahmed Ali, Indore
Date : 28/05/2021
Speaker
Speakers
CA. Mahadev Birla, Ahmedabad
Adv.(CA) Nipun Singhvi, Ahmedabad
Date : 29/05/2021
Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEWSLETTER JUNE-2021
...22
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