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EDITORIAL SUPPORT, DESIGN, ADVERTISEMENT &

MARKETING SPENTA MULTIMEDIA PVT LTD
V. Kalidasan, Sanjay Khurana, Nilesh Juvalekar, Ganesh Waradkar.
MUMBAI: Spenta Multimedia Pvt. Ltd., Peninsula Spenta,
Mathuradas Mill Compound, N. M. Joshi Marg, Lower Parel.
Mumbai-400013.
Tel: +91 (22) 24811022/24811025, Telefax: -91(22) 24811021.
DELHI: 1102, 11th Floor, Akashdeep Building, 26/A, Barakhamba
Road, New Delhi-110001. Tel: +91 (11) 4669 9999.
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Cross, Opp. Koramangala Police Station, Bengaluru-560 095.
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Tel: +91(80) 4161 8966/77.
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ICAI RESERVES THE RIGHT TO REJECT ADVERTISEMENTS
Printed and published by V. Sagar on behalf of The Institute
of Chartered Accountants of India (ICAI)
Editor CA. M. Devaraja Reddy
Published at ICAI Bhawan, P. O. Box No. 7100, Indraprastha Marg,
New Delhi - 110 002 and printed at SPENTA MULTIMEDIA PVT LTD.,
Plot 15,16 & 21/1, Village Chikhloli, Morivali, MIDC, Ambernath (West),
Dist. Thane
The views and opinions expressed or implied in THE CHARTERED
ACCOUNTANT are those of the authors and do not necessarily
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sent in at the owners risk and the publisher accepts no liability for
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whether in part or in whole, without the consent of ICAI.
DISCLAIMER: The ICAI is not in any way responsible for the result of
any action taken on the basis of the advertisement published in the
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the Code of Ethics while responding to the advertisements.
TOTAL CIRCULATION: 2,77,800
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CA. M. DEVARAJA REDDY

President
CA. NILESH SHIVJI VIKAMSEY
Vice-President
CA. JAY CHHAIRA
CA. NANDKISHORE CHIDAMBER HEGDE
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The Chartered Accountant Journal and its many Digital Versions

ICAI Commerce Wizard-2016: A Talent Search Test
Request for improving of annual filing compliance by pursuing companies so as
to help the Ministry of Corporate Affairs in achieving the targeted compliance
Amendment to AS 2, 4, 6, 10, 13, 14, 21 and 29 issued by the Institute of
Chartered Accountants of India applicable to Non-corporate entities, pursuant
to issuance of amendments to Accounting Standards by the MCA
Certificate Course on Concurrent Audit of Banks
10th November, 2016-World/National Commerce Education Day
Self Study & Quick Revision for CA Course
Withdrawal of Two Guidance Notes on Accounting
Branch Notification:No.1-CA (7)/ (179)/2016
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Forthcoming Events

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SPECIAL WRITE-UPS
652

654

Accountants Crucial to Political

Establishment in Policy Making
Rob Whiteman

Where Machines Could Replace

Accounting Professionals and
Where They Can't (Yet)
Paul Thompson

CORPORATE & ALLIED LAWS

694

702

All About e-Filing

CA. Gaurav Garg
Companies Deposit Rules - In Pursuit of Harmony
CS. Sandeep Mehra and CS. Amitava Banerjee

CAPACITY BUILDING
658

664

Empowerment of SMPs: Indian Perspective

Committee for Capacity Building of Members in Practice
ICAI Certificate, Post Qualification Courses: Taking Capacities
of Indian CAs to Next Level
Editorial Board secretariat with inputs from various
committees of the ICAI

MANAGEMENT
708

Integrated Reporting For Better Performance Insight

CA. Amrit Agrawal and CMA (Dr.) S. K. Gupta

ACCOUNTING
676

Adoption of Ind AS 17 Lease Standard and Its Implementation

Challenges
CA. Rohit Aggarwal

GENERAL
TAXATION
682

688

Anomalies in Taxation of Salary Income in India

CMA Neeraj Gupta
Special Audit under Service Tax Law by Department Officials
CA. Kashish Gupta

www.icai.org

714

Start-Up India
CA. Gaurav Jain

BACKPAGE
737

Cross Word 125

Smile Please

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