Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor
7. Income deemed to be received.— The following incomes shall be deemed to be received in the previous year :— (i) the annual accretion in the previous year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in rule 6 of Part A of the Fourth Schedule ; (ii) the transferred balance in a recognised provident fund, to the extent provided in sub-rule (4) of rule 11 of Part A of the Fourth Schedule ;
(iii) the contribution made, by the Central Government or any other employer in the previous year, to the account of an employee under a pension scheme referred to in section 80CCD. |