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I. EXPOSURE DRAFT
'Guidance Note on Report under section 92E of the Income-tax Act,1961' for Public Comments
With a view to keeping the Guidance Note updated and relevant, the Committee proposes to revise the publication for the benefit and guidance of members. Accordingly, the Exposure Draft - "Guidance Note on Report under section 92E of the Income-tax Act,1961- 2022 Edition", incorporating the proposed changes, has been issued for public comments. The Exposure Draft can be accessed at the following link: https://resource.cdn.icai.org/93928cit-aps6161-exp-draft.pdf
Comments on the above-mentioned Exposure Draft may be submitted at the following link on or latest by 05th September, 2026- https://forms.gle/Zo7Qgg2aFqCGemG66.
II. PUBLICATIONS
1. Compilation of FAQs on Code of Ethics, 2026
The FAQs on Code of Ethics, 2026 to provide practical guidance on the revised Code of Ethics. This compilation has been prepared in line with the revised Code and the decisions of the Council and ESB. It will help members understand the revised Code and uphold the highest standards of professional ethics.
https://resource.c
