CBDT has issued a new audit report form, 10B and 10BB, for charitable institutions, demanding extensive requirements from the assesses. The notification applies from April 1, 2023, emphasizing the need for improved accounting practices. The applicability of Form 10B and 10BB differs based on the ins

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Client Code Modification (CCM) is a service provided by Stock Exchanges to rectify errors in client codes during trading hours, but it has been misused for tax evasion by some brokers. Investigations revealed significant modifications leading to tax evasion. Regulatory bodies like SEBI and CBDT have

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