Provisions for gratuity liability in the books of account
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....ENT OF COMPANY AFFAIRS, MINISTRY OF LAW, JUSTICE & COMPANY AFFAIRS Subject:- Provisions for gratuity liability in the books of account 1. I am directed to refer to this Department Circular No. 13/77....
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....ied therein, if such books are not kept on accrual basis and according to double entry systems of accounting." 2. The matter has been re-examined and it has now been decided to clarify that it is man....




TaxTMI
TaxTMI