Direct Taxes Committee
The Institute of Chartered Accountants of India
10th January, 2023
Sub: Exposure Draft for issuing ‘Guidance Note on Audit of Public Charitable Institutions under section 12A of the Income-Tax Act, 1961’ for Public Comments

The Exposure Draft for issuing ‘Guidance Note on Audit of Public Charitable Institutions under section 12A of the Income-Tax Act, 1961’, has been issued by the Direct Taxes Committee for comments. The Exposure Draft can be assessed at the link https://resource.cdn.icai.org/72629dtc58541.pdf

If you desire to supplement any point with any latest case law of any High Court or the Supreme Court or any other suggestions for improvement is welcome.

The comments on the above mentioned Exposure Draft may be sent in the following format at dtc.suggestions[at]icai[dot]in latest by 25th January, 2023.
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