R.C. JAIN & ASSOCIATES LLP Contribution/Image...Bhaskar – India’s leading Hindi News Paper. It is your sheer hardwork and sincere perseverance, that has led you to such great achievements.

R.C. JAIN & ASSOCIATES LLP

Head Office:

622-624, The Corporate Centre, Nirmal Lifestyles, L.B.S. Marg, Mulund (W), Mumbai – 400080. Email: [email protected]

Phone: 25628290/91, 67700107

Website: www. rcjainca.com

NEWSLETTER

R. C. Jain and Associates LLP

INDEX

1. Income Tax ____________________________________________ 02

2. GST___________________________________________________ 09

3. FEMA & RBI ___________________________________________ 14

4. Corporate Law__________________________________________ 21

EDITORIAL TEAM

EDITOR

CA R. C. Jain

MEMBERS SUPPORT

TEAM

CA Devangi Thosani Khusbhoo Khatwani Ulhas Jain

Supriya Shelatkar Prajyot Chachle Rohini Veer

Shilka Santhosh Ekta Pamnani Mangesh Kolekar

Heena Kausar Khan Hitesh Motwani

Ruchika Ravi

The contents provided in this newsletter are for information purpose only and are

intended, but not promised or guaranteed, to be correct, complete and up-to-date. The

firm hereby disclaims any and all liability to any person for any loss or damage caused

by errors or omissions, whether such errors or omissions result from negligence, accident

or any other cause.

1 R. C. Jain and Associates LLP

Congratulations CA R.C.Jain Sir

It is an immense pleasure and a very proud moment

for all of us, to see you being awarded with an

“Outstanding Achievement Award” from Dainik

Bhaskar – India’s leading Hindi News Paper.

It is your sheer hardwork and sincere perseverance,

that has led you to such great achievements.

We wish you all the very best and further success in

your future endeavours.


DIRECT TAX

Income Tax

1. Centre May Give 3-6 Months More for Aadhaar-PAN Linking If SC

Rules in Favour, Says Official

The current deadline for linking the 10-digit alphanumeric PAN

(Permanent Account Number), issued by the Income Tax Department,

with Aadhaar is December 31. The government has indicated to the

Supreme Court that it is willing to extend this deadline to March 31,

2018.The government will give 3-6 months to link the biometric

identifier Aadhaar with PAN in case the apex court rules in its favour,

after which it may cancel all PANs that have not been linked, a senior

officialhassaid.

The cancellation will weed out all duplicate PANs and make benami

transactions void, the official said. The current deadline for linking the

10-digit alphanumeric PAN (Permanent Account Number), issued by

the Income Tax Department, with Aadhaar is December 31. The

government has indicated to the Supreme Court that it is willing to

extend this deadline to March 31 2018.

Section 139 AA (2) of the Income Tax Act says that every person having

PAN as on July 1, 2017 and eligible to obtain Aadhaar, must intimate his

Aadhaar number to the tax authorities.

2. Govt Setsup Panel to Review Income Tax Laws

Accordingly, in order to review the Act and to draft a new direct tax law

in consonance with economic needs of the country, the Government has

constituted a task force," a finance ministry statement said.The

government on Wednesday constituted a task force for redrafting the

50-year-old income tax law in sync with the economic needs of the

country.


DIRECT TAX

The six-member task force will have Arbind Modi, CBDT Member

(Legislation) as the Convener and other members, including Girish

Ahuja (chartered accountant), Rajiv Memani (Chairman and Regional

Managing Partner of EY) and Mansi Kedia (Consultant, ICRIER). Prime

Minister Narendra Modi, during the annual conference of tax officers in

September, had observed that the Income-tax Act, 1961 was drafted

more than 50 years ago and it needs to be redrafted.The task force will

submit its report to the government within 6 months. Chief Economic

Adviser Arvind Subramanian will be a permanent special invitee in the

task force.The panel has been tasked to draft a direct tax legislation

keeping in view the tax system prevalent in various countries, the

international best practices and economic needs of the country.

Seeking to replace the existing I-T Act, the UPA government had in 2009

come out with Direct Taxes Code to simplify the tax legislation for

individual taxpayers as well as corporates.The Direct Taxes Code (DTC)

Bill, 2010, which was introduced in Parliament in 2010, lapsed with the

dissolution of the 15th Lok Sabha.

3. Form 67 enabled on Income tax e-filing portal for claiming

foreign tax credit Relief

A Resident taxpayer (Individual, Companies, Partnership firms, etc.) who have already paid tax in another country on amounts of foreign income and gains, may claim Foreign Tax Credit Relief in India to avoid being taxed twice on the same income.

Foreign Tax Credit Relief is not always available or may not be available on the full amount of foreign tax paid. Such relief is subject to the provisions of the Income-tax Act, 1961 read with Rule 128 of the Income tax Rules, 1962 and the provisions of the relevant Tax Treaty, if any. The amount of Foreign Tax Credit Relief shall not exceed the Indian tax on the same item of income or gains.


DIRECT TAX

For the purpose of claiming Foreign Tax Credit Relief, Form no. 67 was notified on 27 June 2016. This Form is required to be furnished on or before the due date specified for furnishing the return of income by the taxpayer. The taxpayer will be required to attach supporting documents such as certificate specifying the nature of foreign income and the amount of foreign tax deducted therefrom or paid by the taxpayer.

Recently, the Central Board of Direct Taxes („CBDT‟) vide its notification no. 9/2017, dated 19 September 2017 has prescribed the procedure for filing Form No. 67.

4. S. 145 Certain provisions of ICDS including circulars have

been struck down as ultra vires

Article 265 of the Constitution of India states that no tax shall be levied or collected except under the authority of law. The power under Section 145 (2) of the Act cannot permit changing the basic principles of accounting that have been recognised in the various provisions of the Act unless of course corresponding amendments are carried out to the Act itself. Such amendments would be consistent with an acknowledgment that as far as the Act is concerned, changing the method of accounting for computation of taxable income, would partake of an essential legislative function.

i. Section 145(2), as amended, has to be read down to restrict power of the Central Government to notify ICDS thatdo not seek to override binding judicial precedents or provisions of the Act. The power to enact a validation law is an essential legislative power that can be exercised, in the context of the Act, only by the Parliament and not by the executive. If Section 145 (2) of the Act as amended is not so read down it would be ultra vires the Act and Article 141read with Article 144 and 265 of the Constitution.

ii. The ICDS is not meant to overrule the provisions of the Act, the Rules thereunder and the judicial precedents applicable thereto as they stand.


DIRECT TAX

iii. The decision in J. K. Industries Ltd. (supra) is distinguishable in its

application to the case on hand.

iv. ICDS-I which does away with the concept of „prudence‟ is contrary to the Act and binding judicial precedents and is therefore unsustainable in law.

v. ICDS-II pertaining to valuation of inventories and eliminates the distinction between a continuing partnership business after dissolution from one which is discontinued upon dissolution is contrary to the decision of the Supreme Court in Shakti Trading Co. (supra). It fails to acknowledge that the valuation of inventory at market value upon settlement of accounts of the outgoing partner is distinct from valuation of the inventory in the books of the business which is continuing. ICDS-II is held to be ultra vires the Act and struck down as such.

vi. The treatment to retention money under Paragraph 10(a) in ICDS-III will have to be determined on a case to case basis by applying settled principles of accrual of income. By deploying ICDS-III in a manner that seeks to bring to tax the retention money, the receipt of which is uncertain/ conditional, at the earliest possible stage, irrespective of the facts, the Respondents would be acting contrary to the settled position in law as explained in the decisions referred to in para 68 and to that extent para 10(a) of ICDSIII would be rendered ultra vires.

vii. Para 12 of ICDS-III read with para 5 of ICDS-IX, dealingwith borrowing costs, makes it clear that no incidental income can be reduced from borrowing cost. This is contrary to the decision of the Supreme Court in Bokaro Steel Limited (supra) and is therefore struck down.


DIRECT TAX

Case Laws:

1. An assessee was entitled to interest under section 244A, when refund

arose to him on account of interest partially waived off under sections

234A to 234C by an order of Settlement Commission.

Facts:

1) The assessee, partnership firm, filed a return and once order of

assessment was completed, interest under section 234A to 234C was

levied.

2) The assessee filed an application before the Settlement Commission

requesting the Commission to waive the interest on the ground that it

caused hardship to it. The Settlement Commission partially waived

the interest.

3) On an application made by the assessee, the Assessing Officer refused

to grant interest on the refund that was payable, and was not paid,

within three months from the specified date. This was done on two

grounds, namely, that the provisions of section 244A did not provide

for payment of interest on refund due on account of waiver of interest

that was charged under sections 234A to 234C and second, that the

power assumed by the Settlement Commission for waiver of interest

did not enable the Commission to provide for payment of interest

under section 244A.

4) The Commissioner (Appeals) as well as the Tribunal allowed the

assessee's claim.

5) The High Court again held that since waiver of interest was within the

discretion of the settlement commission, no right flowed to the

assessee to claim refund as a matter of right under law. In the

aforesaid circumstances, the judgments of the Tribunal and

Commissioner (Appeals) were set aside and the Assessing Officer's

order was restored.


DIRECT TAX

Held:

1) It is only if the Assessing Officer does not grant the refund within

three months from the end of the month in which such order is

passed, that the Central Government shall pay to the assessee simple

interest on the amount of refund due.

2) The Court arrived at the conclusion that the Commission cannot either

waive or reduce interest which is statutorily payable unless there is

express power to do so in that behalf. However, while so saying, the

Court went on to clarify that the circulars issued pursuant to the

powers under section 119 which empower the authorities under the

Act to waive or reduce interest, may be availed by the Settlement

Commission to waive interest.

3) Further, the expression 'due' only means that a refund becomes due if

there is an order under the Act which either reduces or waives tax or

interest. It is of no matter that the interest that is waived is

discretionary in nature, for the moment that discretion is exercised, a

concomitant right springs into being in favour of the assessee.

Therefore, the Commissioner (Appeals) and the ITAT were correct in

their view and that consequently, the High Court was incorrect in its

view that since a discretionary power has been exercised, no

concomitant right was found for refund of interest to the assessee.

4) The appeals is accordingly allowed and the impugned judgment is set

aside.

[K. Lakshmanya & Co. V.Commissioner of Income Tax (SC)]


DIRECT TAX

2. Sale of shares by a wholly owned subsidiary of assessee company to

an unrelated Indian company would not result in taxation of capital

gain in the hands of the assessee company.

Facts:

1) Wholly owned subsidiary of assessee, namely 'Apex', a Mauritius

based company, sold shares held by it of another company namely

'IDEA' to an unrelated Indian company.

2) There was absence of transfer of assets by resident to a non-resident.

Held:

1) Since there was absence of transfer of assets by resident to a non-

resident, transaction in question would not fall within ambit of section

93.

2) Therefore, capital gain arising out of sale of shares of 'IDEA' by 'Apex'

was not taxable in hands of assessee.

(Tata Industries Ltd V. Assistant Commissioner of Income-tax,

Mumbai)


INDIRECT TAX

GST

Notification

1. Notification No. 66–/2017 –Central Tax, Dated 15th November, 2017

As per notification No. 40/2017-Central tax, Dated 13/10/2017, the

government has waived off GST on advances for dealers whose turnover

is below Rs. 1.5 crores in case of supply of goods only. However, the

above notification has been superseded by notification no.66/2017

which notify exemption to all taxpayers from payment of tax on

advances received in case of supply of goods.

2. Notification No. 59–63/2017 –Central Tax, Dated 11th November, 2017

The due date for filing the following returns under GST have been

extended as under:

Return Month/Quarter Revised Due Date

GSTR 4 Quarter Jul-Sept 17 24th Dec 2017

GSTR 5 Months July, August, September

and October 2017

11th December, 2017

GSTR 5A Months July, August, September

and October 2017

15th December, 2017

GSTR 6 Month July 2017 31st December, 2017

ITC 04 Quarter Jul-Sept 17 31st December, 2017

https://taxguru.in/goods-and-service-tax/form-gstr-4-for-quarter-july-to-sep-2017-can-be-submitted-till-24-12-2017.html

https://taxguru.in/goods-and-service-tax/cbec-extends-due-date-to-file-form-gst-itc-04-to-31-12-2017.html

https://taxguru.in/goods-and-service-tax/form-gstr-4-for-quarter-july-to-sep-2017-can-be-submitted-till-24-12-2017.html

https://taxguru.in/goods-and-service-tax/cbec-extends-due-date-to-file-form-gst-itc-04-to-31-12-2017.html


INDIRECT TAX

3. Notification No. 64/2017 – Central Tax, Dated 15th November, 2017

The government has mandated filing of returns in Form GSTR 3B till

March, 2018. The due dates are as under:

Sr No Month Last Date

1 January, 2017 20th February, 2018

2 February, 2018 20th March, 2018

3 March, 2018 20th April, 2018

4. Notification No. 57-58/2017 – Central Tax, Dated 15th November, 2017

The government has notified the time limit for furninshing details of

outward supplies under GSTR 1 by such class of registered persons:

Having aggregate turnover of more than 1.5 crore rupees in the

preceeding financial year or the current financial year:


INDIRECT TAX

Having aggregate turnover of up to 1.5 crore rupees in the preceeding financial year or the current financial year :

Months Due Date

July-October 17 31st December, 2017

November, 2017 10th January, 2018

December, 2017 10th February, 2018

January, 2018 10th March, 2018

February, 2018 10th April, 2018

March, 2018 10th May, 2018

Months Due Date

July-September,2017 31st December, 2017

October-December, 2017 15th February, 2018

January-March, 2018 30th April, 2018


INDIRECT TAX

5. Exemption to tax payment at time of receipt of advance– No. 66/2017-

Central Tax, dated 15-11-2017

Exempts all the registered persons [except taxpayers who opted for

composition levy under Section 10 of CGST Act] from payment of tax on

advances received in case of supply of goods.

6. Refund of unutilised ITC in case of export of fabrics

Manufacturer of fabrics is eligible for refund of unutilized ITC of GST

paid on inputs (other than ITC of GST paid on capital goods) in respect

of fabrics manufactured and exported by him. Circular No. 18/18/2017-

GST, dated 16-11-2017 clarifying this, observes that restriction on refund

of unutilised ITC under Notification No.5/2017-Central Tax

(Rate) would not apply to zero rated supplies.

7. Rate of GST reduced on large number of goods and services

As decided by the GST Council in its 23rd meeting held on

10th November, rates of GST on number of products and services have

been reduced. [Notification Nos. 41, 42 and 46/2017-Central Tax (Rate),

all dated 14-11-2017 and effective from 15-11-2017] namely:-

Some of the tariff headings rate has been reduced from 28% to 18%

Rates reduced on several goods from 28% to 12%




Similarly, rate of GST on some goods came down to nil.


INDIRECT TAX

In respect of services, stand-alone restaurants irrespective of being air

conditioned or otherwise, would be liable to GST at the rate of 5%,

without the facility of input tax credit (ITC)

Kindly refer the link :

1. http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-42-cgst-

rate-english.pdf

2. http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-46-cgst-

rate-english-i.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-42-cgst-%20rate-english.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-42-cgst-%20rate-english.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-46-cgst-rate-english-i.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-46-cgst-rate-english-i.pdf


FEMA

FEMA

1. RBI/2017-18/88

Risk Management and Inter-Bank Dealings – Simplified Hedging

Facility.

Consequent to the announcement made in the Statement on

Developmental and Regulatory Policies, Reserve Bank of India dated

August 02, 2017 (para 7) on the simplified hedging facility, the RBI has

introduced scheme of simplified hedging facility with a view to simplify

the process for hedging

exchange rate risk by reducing documentation requirements,avoiding

prescriptive stipulations regarding products, purpose and hedging

flexibility and to encourage a more dynamic and efficient hedging

culture.

The detailed guidelines of this facility are given in Annex I to aforesaid

circular and this facility will be effective from January1, 2018.

The RBI has issued Notification No. FEMA 388/2017-RB dated October

24, 2017 to amend the Foreign Exchange Management (Foreign

Exchange Derivatives Contracts) Regulations, 2000(Notification No.

FEMA.25/RB-2000 dated May 3, 2000) to give effect to the above

scheme.

For details of the scheme aforesaid circular available at below link on

RBI website may be referred.

https://www.rbi.org.in/scripts/FS_Notification.aspx?Id=11162&fn=5&Mode=0



FEMA

2. Notification No. FEMA 20(R)/ 2017-RB

Foreign Exchange Management (Transfer or Issue of Security by

Person Resident Outside India) Regulations, 2017 - Revised

Regulations

The RBI has issued revised regulations to regulate investment in India

by a Person Resident Outside India viz., Foreign ExchangeManagement

(Transfer or Issue of Security by a Person Resident outside India)

Regulations, 2017 (Revised Regulations) in supersession of Notification

No. FEMA 20/2000-RB and Notification No. FEMA 24/2000-RB both

dated May 3, 2000, as amended from time to time.

The Revised Regulations shall come into effect from the dateof their

publication in the Official Gazette i.e., November 7, 2017 except proviso

(ii) to sub-regulation 1 of Regulation 10 of Revised Regulations and

proviso (ii) to sub-regulation 2 of Regulation 10 of Revised Regulations

which will come into effect from a date to be notified.

The Revised Regulations are available on RBI website at:


3. RBI/2017-18/92

A.P. (DIR Series) Circular No. 12

Exim Bank's Government of India supported Line of Credit of USD

500 million to the SBM (Mauritius) Infrastructure Development

Company Ltd.

Export-Import Bank of India (Exim Bank) has entered into an Agreement

on May 27, 2017 with the SBM (Mauritius) Infrastructure Development

Company Ltd. for making available to the latter, a Government of India

supported Line of Credit (LoC) of USD 500 million (USD Five hundred

million only) for the purpose of financing its participation through

Redeemable Preference Shares in public sector entities to implement

infrastructure or other projects in Mauritius.



FEMA

Under the arrangement financing export of eligible goods and services

from India would be allowed which are eligible for export under the

Foreign Trade Policy of the Government of India and whose purchase

may be agreed to be financed by the Exim Bank under this agreement.

The goods include plant, machinery and equipment and services include

consultancy services. Out of the total credit by Exim Bank under this

agreement, goods and services of the value of at least 75 per cent of the

contract price shall be supplied by the seller from India and the

remaining 25 per cent of goods and services may be procured by the

seller for the purpose of the eligible contract from outside India.

For details of the aforesaid Notification available at below link on RBI

website may be referred.


4. RBI/2017-18/93

A.P. (DIR Series) Circular No. 13

Exim Bank's Government of India supported Line of Credit of USD 81

million to the Government of the Republic of Rwanda.

Export-Import Bank of India (Exim Bank) has entered into an Agreement

on May 24, 2017 with the Government of the Republic of Rwanda for

making available to the latter, a Government of India supported Line of

Credit (LoC) of USD 81 million (USD Eighty one million only) for the

purpose of financing establishment of ten Vocational Training Centers

and four Business Incubation Centers in the Republic of Rwanda.

Under the arrangement financing export of eligible goods and services

from India would be allowed which are eligible for export under the

Foreign Trade Policy of the Government of India and whose purchase

may be agreed to be financed by the Exim Bank under this agreement.



FEMA

The goods include plant, machinery and equipment and services include

consultancy services. Out of the total credit by Exim Bank under this

agreement, goods and services of the value of at least 75 per cent of the

contract price shall be supplied by the seller from India and the

remaining 25 per cent of goods and services may be procured by the

seller for the purpose of the eligible contract from outside India.






RBI

RBI

1. RBI/2017-18/97

FMRD.DIRD.05/14.03.007/2017-18

Over-the-Counter Government Securities Transaction by Foreign

Portfolio Investors (FPIs) – Settlement Period

In terms of RBI circular FMRD.DIRD.06/14.03.007/2014-15 dated March

20, 2015, Foreign Portfolio Investors (FPIs) are required to settle

transactions in Government Securities in the Over-the-Counter-(OTC)

market on a T+2 basis.

As announced in paragraph 13 of the Statement on Developmental and

Regulatory Policies, of the fourth Bi-monthly Monetary Policy Statement

for 2017- 18 dated October 04, 2017, it has now been decided to permit

FPIs to settle OTC secondary market transactions in Government

Securities either on T+1 or on T+2 basis. It may be ensured that all trades

are reported on the trade date itself.

All other existing conditions for settlement of transactions in

Government Securities remain unchanged.

These directions are issued under Section 45(W) of the RBI Act, 1934.

The above directions shall be applicable with November 20, 2017

https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=9608&Mode=0


https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=41855





RBI

2. RBI/2017-18/95

DGBA.GBD.No.1324/31.02.007/2017-18

Agency Commission for GST receipt transactions

Please refer to Para15 of Master Circular on Conduct of Government

Business by Agency Banks.

After implementation of GST framework, it was decided to modify

paragraph 15 of the captioned Master Circular. The modified paragraph

15 will read as follows:

“Agency banks are required to submit their claims for agency

commission in the prescribed format to CAS Nagpur in respect of

Central government transactions and the respective Regional Office of

Reserve Bank of India for State government transactions. However,

agency commission claims with respect to GST receipt transactions will

be settled at Mumbai Regional Office of Reserve Bank of India only and

accordingly all agency banks, authorized to collect GST, are advised to

submit their agency commission claims pertaining to GST receipt

transactions at Mumbai Regional Office only. The revised formats for

claiming agency commission for all agency banks and separate and

distinctive set of certificates to be signed by the branch officials and

Chartered Accountants are given in Annex-2. These certificates would be

in addition to the usual Certificate from ED / CGM (in charge of

government business) to the effect that there are no pension arrears to be

credited / delays in crediting regular pension / arrears thereof.”

All other instructions of the said Master Circular remain unchanged.

https://www.rbi.org.in/Scripts/BS_ViewMasCirculardetails.aspx?id=11021#P15

https://rbidocs.rbi.org.in/rdocs/content/pdfs/02MC01072017_AN2.pdf


RBI

3. RBI/2017-18/82

DBR.No.BP.BC.92/21.04.048/2017-18

Introduction of Legal Entity Identifier for large corporate borrowers

The Legal Entity Identifier (LEI) code is conceived as a key measure to

improve the quality and accuracy of financial data systems for better risk

management post the Global Financial Crisis. LEI is a 20-digit unique

code to identify parties to financial transactions worldwide.

In India, LEI code may be obtained from Legal Entity Identifier India

Ltd (LEIIL), a subsidiary of the Clearing Corporation of India Limited

(CCIL), which has been recognised by the Reserve Bank as issuer of LEI

under the Payment and Settlement Systems Act, 2007 and is accredited

by the GLEIF as the Local Operating Unit (LOU) in India for issuance

and management of LEI.






CORPORATE LAW

1. Companies (Filing of Documents and Forms in XBRL) Second

Amendment Rules, 2017

Notification G.S.R. 1372(E)-

Filing of documents in Extensible Business Reporting Language

Amendment Rules, 2017 they shall come into force on the date of their

publication in the Official Gazette.

Filing of financial statements with Registrar.- The following class of

companies shall file their financial statements and other documents

under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as

per Annexure-I:-

(i) Companies listed with stock exchanges in India and their Indian

subsidiaries;

(ii) Companies having paid up capital of Five Crore rupees or above;

(iii) Companies having turnover of One Hundred Crore rupees or above;

(iv)All companies which are required to prepare their financial

statements in accordance with Companies (Indian Accounting

Standards) Rules, 2015:

http://www.mca.gov.in./Ministry/pdf/Scan_XBRL_09112017.pdf

http://www.mca.gov.in./Ministry/pdf/Scan_XBRL_09112017.pdf


CORPORATE LAW

2. Companies (Accounts) Amendment Rules, 2017

Notification G.S.R. 1371(E)-

The Central Government makes an amendment to the Companies

(Accounts) Rule, 2014 in Annual Filing Form AOC-4 (Form for filing

financial statement and other documents with the Registrar) by inserting

the SBN disclosure in the Annual Filing form.

http://www.mca.gov.in./Ministry/pdf/CompaniesAccountsamendme

ntsRules_09112017.pdf

http://www.mca.gov.in./Ministry/pdf/CompaniesAccountsamendmentsRules_09112017.pdf

http://www.mca.gov.in./Ministry/pdf/CompaniesAccountsamendmentsRules_09112017.pdf

Allow us to tell you more!

R.C. JAIN & ASSOCIATES LLP Chartered Accountants Website: www.rcjainca.com Head Office: Mumbai - 622-624, The Corporate Centre,

Nirmal Lifestyles, L.B.S. Marg, Mulund (W), Mumbai – 400080. Email: [email protected] Phone: 25628290/91, 67700107

Branch Offices: Bhopal - 302, Plot No. 75 B, First Floor,

Above Apurti Supermarket, Near Chetak Bridge, Kasturba Nagar, Bhopal. Madhya Pradesh– 462 001 Email: [email protected] Phone: 0755-2600646

Aurangabad - Su-Shobha, Plot No.7,

Mitranagar, Behind Akashwani, Near Maratha Darbar Hotel, Aurangabad - 431001. Email: [email protected]

Phone: 0240-2357556

http://www.rcjainca.com/



mailto:[email protected]

