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.... (a) "Act" means the International Financial Services Centres Authority Act, 2019 (50 of 2019); (b) "accounting services" includes:- (i) reviewing annual and interim financial statements or other accounting information without any attestation or assurance thereof; (ii) compilation of financial statements from information provided by the client, without giving any attest....

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.... (d) "Authority" means the International Financial Services Centres Authority established under sub-section (1) of section 4 of the Act; (e) "book-keeping services" includes:- classifying and recording transactions including payroll ledgers in terms of money or any other unit of measurement in the books of account and other related documents; Explanation: Book-keeping S....

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....rpose of clause (g) 'Network' shall mean a larger structure of a group of firms that have come together for mutual benefits by pooling resources, showcase their combined strength, and have uniform policies, technology and collaterals, and showcase themselves as one big unit, with one lead firm acting on behalf of the member-firms. (h) "BATF Service Provider" shall mean the entity register....

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....rency" means the currencies specified in the First Schedule of the International Financial Services Centres Authority (Banking) Regulations, 2020 or any other regulation issued by the Authority; (m) "taxation services" means services of tax consultation, tax preparation or tax planning and includes providing advice and guidance concerning taxes as well as preparing and filing of tax retur....