992

Contents
VOLUME 68 NO.8 PAGES-140 FEBRUARY 2020 `100

THE
BANK AUDIT
JOU R NAL OF TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IA

Striving for Academic and Professional Excellence

Council Year 2019-20
1026 Planning of Bank Branch Audit
FEBRUARY 2020 MoUs – KAAA, SOCPA

- CA. Rahul Joglekar

IN THIS ISSUE...
0GY1HſEG UK NARIC
Leh Ladakh Evaluation

75% fee waiver for 30% Reduction in

J & K, Ladakh and NE %GTVKſECVG&KRNQOC
Students Courses Fee

R
8 Million+ UDINs 0GY1HſEG New Chapter-
Singapore MRA – ICAEW Luxembourg

CABF Monthly
MDP for Collaboration

1035 Bank Branch Audit - CBS

Digital Learning Hub Financial Assistance
Rank Holders Doubled with ITAT

0GY1HſEG 5RGEKſGF(WPFHQT
ITT Labs
Also in this issue
ue -
Jammu & Kashmir 5MKNN&GXGNQROGPV
Modernisation BANK
AUDIT
Go Green -
1.48 lakh members Felicitated

Environment
DCMM 2.0
opted e-journal by GSTN
Released

ICAI _ SET UP BY AN ACT OF PARLIAMENT

- CA. Milind Bhave

1042 Case Studies in Non-

performing Assets
- CA. Aashish Badge

1047 Audit of Agriculture Advances

VOICE during Bank Branch Audit
- CA. Akesh Vyas
991 Editorial
Bank Branch Audit 1051 Audit of Advances other than
Agriculture Advances
994 From the President - CA. Devang Vaghani

MEMBERS 1056 List of Relevant Master Circulars

and Directions issued by RBI
998 Photographs
1004 What the Legends Said - Past Presidents TAXATION
CA. V. B. Haribhakti (1967-68) and
1061 Educational Institute – Exemption
CA. T. S. Vishwanath (1996-97)
under section 10(23C) vis-à-vis
1075 Opinion - Whether the Arrangement is in Nature of 12AA of the Income Tax Act, 1961
Operating Lease or Finance Lease - CA. Kalapi C. Shah

1102 Know Your Ethics

GST
1120 Classifieds
1068 E-Invoice under GST
- CA. Manoj Mehta
ICAI SIGNIFICANT ACHIEVEMENTS
CAPITAL MARKET
1005 Council Year 2019-20: 1071 Impact of Herd Mentality
Striving for Academic on Investment Decisions —
and Professional Implications for India
Excellence - Bharti and Dr. Ashish Kumar

ICAI NEWS
UPDATES
1024 Nominations are invited for National CSR Awards
1082 Accountant’s Browser 2020
1083 Ind AS Alert - Nation’s Leap towards Convergence with 1060 Development of Case Studies and Integrated Case
IFRS persists Scenarios

1087 Legal Update 1086 Inviting Recruiters for Special Placement Programme
- Legal Decisions 1104 Chartered Accountants Examinations, May 2020
- Circulars and Notifications 1109 Standards on Internal Audit- Repositories of
Performance Benchmarks
1103 International Update

4 THE CHARTERED ACCOUNTANT FEBRUARY 2020 www.icai.org

 993

Contents
VOLUME 68 NO.8 PAGES-140 FEBRUARY 2020 `100
EDITOR-IN-CHIEF CA. PRAFULLA PREMSUKH CHHAJED
President

THE JOINT EDITOR CA. ATUL KUMAR GUPTA

Vice-President
MEMBERS CA. NANDKISHORE CHIDAMBER HEGDE
CA. SHRINIWAS YESHWANT JOSHI
CA. DAYANIWAS SHARMA
JOU R NAL OF TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IA CA. RAJENDRA KUMAR P
CA. SUSHIL KUMAR GOYAL
CA. DEBASHIS MITRA
CA. PRAMOD KUMAR BOOB
CA. KEMISHA SONI
CA. PRAMOD JAIN
ICAI NEWS CA. CHARANJOT SINGH NANDA
CA. JAY CHHAIRA
1109 Setting up of Ichalkaranji Branch of WICASA CA. MANU AGRAWAL
CA. DURGESH KABRA
1110 Certificate Course on Concurrent Audit of Banks CA. ANIKET SUNIL TALATI
CA. PRAKASH SHARMA
1111 Result of CA Final (New Scheme) Examination, CA. PRASANNA KUMAR D
CA. HANS RAJ CHUGH
November 2019 DR. P. C. JAIN
DR. RAVI GUPTA
1111 Toppers of CA Final (New Scheme) Examination, CA. M. DEVARAJA REDDY
CA. PRADIP N KAPASI
November 2019 CA. ANIRUDDHA SHENWAI
CA. SUDHIR K JAJU
1112 Result of CA Final (Old Scheme) Examination, CA. SHALINI GUPTA
CA. SAKSHI VIVEK JAIN
November 2019 CA. SHREYA SURESH JAGANI
1112 Toppers of CA Final (Old Scheme) Examination, DEPUTY DIRECTOR SHALEEN SUNEJA
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1120 Forthcoming Events The Institute of Chartered Accountants of India (ICAI)
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1124 CA. Arun Singh, Member of
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Total No. of Pages: 140 including Covers
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www.icai.org THE CHARTERED ACCOUNTANT FEBRUARY 2020 5