Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor
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63. "Transfer" and "revocable transfer" defined. —For the purposes of sections 60, 61 and 62 and of this section,—
(a) a transfer shall be deemed to be revocable if— (i) it contains any provision for the re-transfer directly or indirectly of the whole or any part of the income or assets to the transferor, or (ii) it, in any way, gives the transferor a right to re-assume power directly or indirectly over the whole or any part of the income or assets ; (b) "transfer" includes any settlement, trust, covenant, agreement or arrangement. |
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