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BRSR Reporting stands for Business Responsibility and Sustainability Reporting. It is a framework introduced by the Securities and Exchange Board of India (SEBI) to promote sustainable business practices and enhance corporate transparency. BRSR replaces the earlier Business Responsibility Report (BRR) and aligns with global ESG (Environmental, Social, and Governance) standards, ensuring that businesses operate responsibly while
Internal Audit is a cornerstone of robust corporate governance, risk management, and operational excellence. In an era of evolving regulations and complex business risks, organizations rely on internal auditing to safeguard assets, ensure compliance, and drive strategic decision-making. This comprehensive guide explores every facet of Internal Audit, offering actionable insights to help businesses thrive. What
Control of wealth-tax authorities Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
Wealth-tax Officer competent to perform any function or functions Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
Commissioner competent to perform any function or functions Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Inspector of Wealth-tax Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Jurisdiction of Assessing Officers and power to transfer cases (1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). (2) The modifications
Directors of Inspection Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Instructions to subordinate authorities (1) The Board may, from time to time, issue such orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions
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