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ACCOUNTING STANDARD - 22 TAXES ON INCOME J.P., KAPUR & UBERAI
SCOPE J.P., KAPUR & UBERAI ,[object Object],[object Object],[object Object],[object Object]
DEFINITIONS J.P., KAPUR & UBERAI ACCOUNTING INCOME (LOSS) Net profit or loss for a period as per profit and loss statement. TAXABLE INCOME (TAX LOSS) Income (loss) for a period determined in accordance with the tax laws.
TAXES ON INCOME ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
Permanent Differences J.P., KAPUR & UBERAI Permanent differences are those which arise in one period and do not reverse subsequently For e.g., an income exempt from tax or an expense that is not allowable as a deduction for tax purposes.
Timing Differences ,[object Object],[object Object],J.P., KAPUR & UBERAI
TREATMENT ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
TREATMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
RECOGNITION ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
MEASUREMENT ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURE ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
Transitional Provisions ,[object Object],J.P., KAPUR & UBERAI

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As 22

  • 1. ACCOUNTING STANDARD - 22 TAXES ON INCOME J.P., KAPUR & UBERAI
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  • 3. DEFINITIONS J.P., KAPUR & UBERAI ACCOUNTING INCOME (LOSS) Net profit or loss for a period as per profit and loss statement. TAXABLE INCOME (TAX LOSS) Income (loss) for a period determined in accordance with the tax laws.
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  • 5. Permanent Differences J.P., KAPUR & UBERAI Permanent differences are those which arise in one period and do not reverse subsequently For e.g., an income exempt from tax or an expense that is not allowable as a deduction for tax purposes.
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