ICAI: Guidance Note on Applicability of AS 25

ICAI: Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting (Revised 2020) formulated by Research Committee

The following is the text of the ‘Guidance Note on Applicability of AS 25 and
Measurement of Income Tax Expense for Interim Financial Reporting’, issued by the Institute of Chartered Accountants of India. Pursuant to the issuance of this, “Guidance Note on Applicability of AS 25 to Interim Financial Results” and “Guidance Note on Measurement of Income Tax Expense for Interim Financial Reporting in the Context of AS 25”, stand withdrawn.

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