Interest earned disclosure template for annual accounts requires itemised categories and indication of tax deducted at source.

Requires itemised disclosure of interest earned in the annual statement of accounts under the Rules, reporting current and previous year amounts for: term deposits (scheduled banks, non scheduled banks, institutions, others); savings accounts (scheduled banks, non scheduled banks, post office savings, others); loans (employees/staff, others); and interest on debtors and other receivables. The schedule mandates indicating tax deducted at source where applicable.

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