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MCA notifies amendment for accounting of 'uncertain tax treatment' under Ind AS 12 and others

April 1, 2019
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The Ministry of Corporate Affairs has notified amendments to certain Ind ASs. The amendments include the new provision under Ind AS 12, Income Taxes, for creation of deferred tax when there is uncertainty over tax treatment of an item. These amendments are now effective from financial years beginning on or after April 1, 2019.
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taxmann.com
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