https://www.taxtmi.com/notifications?id=116738 Corrigendum to Regulation 15 adds sub regulation (v) (deemed effective March 28, 2012) permitting submission of the Annual Performance Report (APR) based on un audited annual accounts of a JV/WOS where the host country does not require mandatory auditing, provided: (a) the Statutory Auditors of the Indian party certify that the un audited accounts reflect a true and fair picture of the JV/WOS affairs; and (b) those un audited accounts have been adopted and ratified by the Board of the Indian party. en-us Wed, 05 Feb 2014 00:00:00 +0530 Thu, 17 Apr 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=116738 Corrigendum to Regulation 15 adds sub regulation (v) (deemed effective March 28, 2012) permitting submission of the Annual Performance Report (APR) based on un audited annual accounts of a JV/WOS where the host country does not require mandatory auditing, provided: (a) the Statutory Auditors of the Indian party certify that the un audited accounts reflect a true and fair picture of the JV/WOS affairs; and (b) those un audited accounts have been adopted and ratified by the Board of the Indian party. Notifications FEMA Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116738