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Treatment of Uncertain Tax Position under Ind AS

April 18, 2019[2019] 104 taxmann.com 315 (Article)
The Ministry of Corporate Affairs (MCA) notified Companies (Indian Accounting Standards) Amendment Rules, 2019 on 30 March, 2019. These Rules contain the new leasing standards and amendments to certain other Ind AS standards. These amendments/ new standards are effective from annual periods beginning on or from 1 April, 2019.
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