the institute of chartered accountants of india … · diwali in the true spirit of the festival....

EIRC 1st November 2016 1

EIRC NEWSLETTERVOL 42 ISSUE : 09 1st NOVEMBER 2016 ` 10/-

EASTERN INDIA REGIONAL COUNCIL

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA(Set up by an Act of Parliament)

2 EIRC 1st November 2016


My Dear Professional colleagues,

This October we had a chance to celebrate and wish all a very Happy Festivities. Statutory obligations in the form of Tax Audit have been over. I am sure that you would have celebrated Diwali in the true spirit of the festival. Diwali is referred to as the “Festival of Lights” where the lights or lamps signify victory

of good over the evils within every human being. We professionals also deserve a break after a hectic professional schedule and hence we have planned a gala musical event / cultural programme on the occassion of the Bijaya-Diwali Get Together on 2nd November 2016. I earnestly request all to join in large numbers to make the evening a grand success.

With radical changes lined up in virtually every sphere of our professional area, like I have been mentioning these for the past few months, our intellect and mettle will be examinedon a continuous basis, and we have to prove ourprofessional performance by balancing our skills and values perfectly.During such changing scenario, our quality will also greatly depend upon our ability to remain disciplined in all matters while keeping our values intact. Towards this goal, we should strive to put our efforts in developing the practice of the future which cannot happen unless we demonstrate our excellent skills and values of the highest standards with disciplined approach towards profession.I am confident that all of us will have a positive outlook of the future and also counsel out clients and business leaders in these challenging times. In this scenario if there is a profession which can lead the World, it is our profession. As members of ICAI it should be possible for us to advise business leaders and ensure that the flag of our beloved Institute keeps flying aloft. We at EIRC are also striving to help our members to remain updated and be aware of any developments as well as to educate them on both,emerging and contemporary topics.

Coming to conduct of various professional, learning programmes, EIRC would be hosting a mega programme on the recent topic of GST on 4th Nov 2016 which would be enthusiastically participated by many members and we are gearing up to present before all a befitting learning experience. Similarly, a 10 day continuous programme, Refresher course is organized 1st time at EIRC on a

topic of relevance i.e., Ind AS amongst other programmes. We are also joining in

organizing a programme on IFC & Fraud Detection with Confederation of Indian

Industry (CII) on 12th Nov 2016. I urge upon all members to take benefit from the

deliberations of experts and empower themselves.

13 branches decorate our Region, two recently being opened one at Jharsuguda

and other at Brahmapur. The Managing Committee members of all the

branches are putting in their best effort to serve the members and students. The

time and treasure spent by all the elected representatives of the branches cannot

be recorded in words. They truly deserve our compliments and above all they

deserve our co-operation and guidance while they are discharging their duties.

In this endeavor, Team EIRC has thought of presenting each Branch a website of

their own, though a few may be having it already, wherein the affairs of that very

Branch can deal and maintain them all by themselves which would go a long

way in disseminating required and useful information to the members of that

Branch and all of the Region as a whole. This would be an integrated in our EIRC

website in a way having a coordinated approach towards any kind of professional

information towards all the members irrespective of their geographical

placements. This platform would be an apt one for one looking for a broader

reach amongst the CA fraternity comprising of its esteemed members and the

students, the future Chartered Accountants

Let us work together to reach the horizon of excellence.

Green Initiative

Our present situation increasingly demands a transition to a green economy that

does not worsen climate change or destroy the planet. The worlds of finance,

business and policy need to routinely place an accurate, measurable value on the

services that nature provides our civilization so that those assets will be protected

rather than destroyed.A green economy protects ourselves and our planet. As we

develop and install new technologies, rebuild and retrofit buildings, and devise

new processes and modes of production. Receding green space of the earth is a

serious issue and as a part of the responsible community, we seek your support to address this concern.

Let’s touch base ….. today, tomorrow and forever !!!

CA Anirban DattaChairman, EIRC of ICAI


Forthcoming Programme

STUDY CIRCLESTUDY CIRCLE DAY & DATE PROGRAMME SPEAKERS CO- ORDINATOR VENUE DURATION CPE /FEES HOUR

ACAE Chartered Tuesday, Lecture Meeting on Re-assessment CA Bikash Kr. Jain CA Pramod Kr. Mundra ACAE, Emami 5.00pm to 3Accountants’ Study 8th November Proceedings under Income-tax Act, 9831276443 Conference Hall, 8.00pmCircle-EIRC 2016 1961 including Recent Judicial [email protected] 6, Lyons Range Pronouncements [email protected] 3rd Floor, Unit-2, Direct Tax Dispute Resolution CA Sanjay Bhattacharya Kolkata-1 Scheme, 2016-Important Issues ACAE Chartered Tuesday Lecture Meeting on Time of Supply CA Sushil Kumar Goyal, CA Pramod Kr. Mundra ACAE, Emami 5.00pm to 3Accountants’ Study 22nd November, Council Member, ICAI 9831276443 Hall, 8.00pmCircle-EIRC 2016 [email protected] 6, Lyons Range Valuation Norms under GST CA Rajeev Kumar Agarwal [email protected] 3rd Floor, Unit-2, Kolkata-1Central Kolkata Saturday, Seminar on GST Eminent Speakers CA Kanhaiya Lal Agarwal R Singhi Hall, 3.00pm to 3Chartered 19th November 9331032856 EIRC Premises 6.00pmAccountants’ 2016Study Circle-EIRC

DAY AND DATE KNOWLEDGE SESSION RESOURCE COORDINATOR VENUE DURATION CPE DELEGATE PERSON HOURS FEES `

EIRC

Friday Seminar on GST Details inside in Page 10 EIRC Kalamandir 2.00pm to 6 5004th November 2016 8.30pm Spot 600 Non Members Rs 800

Saturday, Refresher Course on IND AS Details inside in Page 9 EIRC R Singhi Hall, 5.30pm to 32 Rs 1700

5th November to EIRC Premises 8.30pm Rs 250 per DayThursday, 17th (Weekdays) (With bookletNovember 2016 2.30pm to on IND AS)(except Sunday 6th, 6.30pm13th, 14th November (Saturday)2016)

Saturday, Seminar on Fraud Detection and Details inside in Page 5 EIRC with CII Hotel Hindustan 9.30am to – 120012th November 2016 Internal Financial Controls International, Kolkata 3.30pm Spot 1500Friday, Professional Opportunities under CA Vinod Kothari CA Nitesh Kumar More R Singhi Hall, 5.30pm to 3 8018th November 2016 Bankrupcy Code EIRC Premises 8.30pm Spot 100

Monday, Finnacle in CBS System CA Sonu Jain, Secretary, EIRC CA Manish Goyal R Singhi Hall, 5.30pm to 3 8021st November 2016 EIRC Premises 8.30pm Spot 100

Wednesday, SAP Business One- The Best fit Business CA Mahesh Gupta CA Sonu Jain R Singhi Hall, 5.30pm to 3 8023rd November 2016 Solution for Today`s SMEs CA Subhradip Das EIRC Premises 8.30pm Spot 100

Friday, 25th November Workshop on GST CA Arun Agarwal EIRC R Singhi Hall, 5.30pm to 12 350Saturday, CA Tarun Gupta EIRC Premises 8.30pm 100 per day26th November 2016 CA Shivani Shah& CA D S AgarwalFriday , 2nd December CA Pulak SahaSaturday, 3rdDecember 2016 Tuesday, Adding Value in Internal Audit CA Rishi Khator CA Sumit Binani R Singhi Hall, 5.30pm to 3 8029th November 2016 EIRC Premises 8.30pm Spot 100

Thursday, In & Notice u/s 131, recording of Advocate Paras Kochar CA Sanjib Sanghi R Singhi Hall, 5.30pm 3 801st December 2016 statement & FIU: Practical Issues EIRC Premises to 8.30pm Spot 100 Panel Discussion on “How to handle issues Eminent Penalists relating to Penny Stock, cash trail & commodity transaction”?

Note: 1. Please note Online registration closes 1 days before the day of the Seminar. 2. Spot Registration will be taken subject to availability of seats at the venue. 3. Out of the Registration Fees collected for each programme Rs.10 per person would be contributed to Chartered Accountant Benevolent Fund


Announcements

STUDY CIRCLE DAY & DATE PROGRAMME SPEAKERS CO- ORDINATOR VENUE DURATION CPE /FEES HOUR

DTPA Chartered Tuesday, Bankruptsy & Insolvency Code CA Vinod Kothari CA Sanjay Bajoria DTPA Conference Hall, 4.00pm to 3Accountants’ Study 15th November, 9331845005 3 Govt Place(West), 7.00pmCircle-EIRC 2016 [email protected] Income Tax Building, 2nd Floor, Kolkata-700001Views Exchange Sunday, Seminar on Stress Management Shri Ajay Agarwal CA. Tulsi Ram Tibrewala, Vivah Banquet, 10.00am to 2Chartered Accountants’ 13th November [email protected] “Alcove Gloria” 12.00pmStudy Circle-EIRC 2016 9830080444 1st Floor, VIP Road, Kolkata – 700 054

The Board of Trustees has decided to provide financial assistance of Rs. 1500/- p.m., for articled assistants who are registered for Intermediate (IPC)/IPCC course and Rs. 2000/- p.m. for those students registered for final course and are currently undergoing articled/industrial training in accordance with The Chartered Accountants Regulations, 1988 and are poor, needy but meritorious to pursue the Chartered Accountancy course for one year with effect from 1st April, 2016 to 31st March, 2017 to be paid in lump sum, subject to filing of required application.The eligibility criteria for obtaining financial assistance from CASBF are as under:Ø Annual income of parents from all sources must be less than Rs. 1.80 LakhØ Currently undergoing articled/industrial training as per C.A.Regulation, 1988Students who are fulfiling the above criteria may apply for financial assistance from Chartered Accountants Students Benevolent Fund. Students may send their request in the prescribed Application form, duly filled in to the Member Secretary, Chartered Accountants Students Benevolent Fund at the following address so as to reach on or before 15th November 2016. The form can be downloaded from website of the Institute i.e. www.icai.orgThe Board of Trustees will consider each of such cases on merit basis and decide at their discretion on the amount to be granted from Chartered Accountants Students Benevolent Fund.

Member SecretaryChartered Accountants’ Students Benevolent Fund

C/o The Institute of Chartered Accountants of India, “ICAI Bhawan”, A-29, Sector-62, Noida-201309, Dist. Gautam Budh Nagar (U.P.)

Website: www.icai.org; l Email: [email protected]

The Chartered Accountants’ Students Benevolent Fund (CASBF)

Seminar onFraud Detection and Internal Financial Controls

Organised jointly by

Eastern India Regional Council

The Institute of Chartered Accountants of India

&

Eastern Region of Confederation of Indian Industry

Time: 9.30am to 3.30pm

Date: Saturday 12th November 2016,

Place: Hotel Hindustan International, Kolkata

Topics

l Mitigating Fraud Risks under an effective IFC framework & Fraud Reporting

l A detailed perspective on Operating Effectiveness of Controls including case study

l Challenges in implementation of IFC Framework -An industry perspective

l Overview of IFC, FCoFR & it’s importance in the financial reporting

l A detailed perspective on Design of Controls including case study

Speakers

l CA P R Ramesh

l CA Khushroo B. Panthaky

l CA Bhaswar Sarkar

Other Eminent Speakers

Registration Fees : Rs.1200, Spot Rs.1500, For Registration visit www.eirc-icai.org or pay by Cash / Cheque drawn in favour of “ICAI-EIRC”. For any query call 30211104/08/33/34/36/38. [email protected]


EICASA

My Dear Student Friends,

“Wish you all a very Happy Diwali”. An occasion to celebrate Light over darkness, Awareness over Ignorance, an Occasion to Celebrate Life. May this light of happiness, light up your life. May this Diwali be the most sparkling and lightening. The sights and sounds filling up your heart with joy and happiness.

In order to assist the students we at EICASA have held several revision and amendment classes for the November examinees. We are also organizing special revision classes for CPT students appearing for exams in December by renowned faculties. I would urge upon students to go through the practice manual, RTP and also take up Mock Test regularly. There are no secrets to success. It is the result of preparation, hard work, and learning from failure. I believe that hard work and consistency can surely bring you success.

To popularize Commerce Education particularly CA Course amongst the schools and colleges & other stake holders, National Commerce Education Day will be celebrated on 10th November, 2016 with the theme “Expanding

CA Manish GoyalChairman EICASA and Vice Chairman EIRC of ICAI

Horizons of Commerce Education”. World Commerce Education Day will be celebrated as one of the main Commerce festivals in India this year. EICASA will be organizing a Workshop on English writing skills followed by essay competition to celebrate the day.

EIRC is about to start IPCC coaching classes at Kolkata (Russel street office) from 1st November 2016 by renowned faculties. We also intend to organize one-day Industrial Visit to Anmol Biscuits & Dugapur Steel Plant lined up in the month of November. We are also planning to organize Practical Training on E-filing on TDS, Service Tax, ROC, VAT for our CA students .

Friends, Keep your dreams alive. To achieve anything requires faith and belief in yourself, vision, hard work, determination, and dedication. Remember all things are possible for those who believe in themselves. Wishing all the examinees at the very best for their examination .

I wish you all success in life.

DAY AND DATE KNOWLEDGE SESSION RESOURCE PERSON VENUE DURATION DELEGATE FEES `

EICASA

Tuesday, 1st November 2016 IPCC Coaching Class EIRC & EICASA Team 3rd Floor Classroom 7.30am onwards – EIRC Premises

Sunday, 6th November 2016 Special Revision Class on Economics Prof Amitava Chatterjee , Ex HOD R Singhi Hall, EIRC Premises 10.30am to 4.30pm 200 of Economics & Ex-Principal, Presidency College

Thursday,10th November 2016 Commerce Day Celebration EIRC & EICASA Team R Singhi Hall, EIRC Premises 3.30pm to 6.30pm –

Sunday,13th November 2016 Special Revision Class on Fundamentals CA Arijit Chakrabarty, Faculty , R Singhi Hall, EIRC Premises 10.30am to 4.30pm 200 of Accounting St.Xaviers College

Wednesday, E-filing - I CAN DO IT!!! - ROC Returns CA Mayur Agrawal ITT Lab, 5th Floor, 08.00am to 10.00am 10016th November 2016 Russell Street

Friday, 18th November 2016 E-filing - I CAN DO IT!!! - TDS Eminent Speaker ITT Lab, 5th Floor, Russell Street 08.00am to 10.00am 100

Sunday,20th November 2016 Special Revision Class on Mathematics Dr Arijit Ghosh, HOD of Maths & R Singhi Hall, EIRC Premises 10.30am to 4.30pm 200 Stats, St. Xaviers College

Wednesday, 23rd Nov 2016 E-filing - I CAN DO IT!!! – Service Tax & VAT CA Abhishek Agarwal ITT Lab, 5th Floor, Russell Street 08.00 am to 10.00am 100

Friday, 25th Nov 2016 E-filing - I CAN DO IT!!! – Income Tax CA Rohit Surana ITT Lab, 5th Floor, Russell Street 08.00 am to 10.00am 100Monday, 28th Nov 2016 E-filing - I CAN DO IT!!! – Service Tax & VAT CA Abhishek Tibrewal ITT Lab, 5th Floor, Russell Street 08.00 am to 10.00am 100Wednesday, 30th Nov 2016 E-filing - I CAN DO IT!!! - ROC Returns CA Brinda Dalmia ITT Lab, 5th Floor, Russell Street 08.00 am to 10.00am 100Date to be announced soon Industrial Visit to Anmol Biscuits EIRC & EICASA Team Anmol Biscuits office 10.00am to 4.00pm 200Date to be announced soon Industrial Visit to Durgapur Steel Plant EIRC & EICASA Team Durgapur – 750Date to be announced soon Industrial Visit to CDC Printers EIRC & EICASA Team CDC Printers – 50

Classes on IPCC Accounts by CA Rinku Gupta on 15th October and 18th October 2016

Classes on IPCC Audit by CA Nikki Agarwalheld on 15th Ocotber and 18th October 2016

Industrial visit to mother dairy on 19th October 2016


ICI Announcement


Announcements

We pray to the almighty that may their soul rest in peace

EIRC DEEPLY MOURNS THE SAD DEMISE OF

CA Partha Sarathi ChakrabortiMembership No. 050358

Passed away on 22nd September, 2016

CA Radheya Shyam Poddar Membership No. 012337

Passed away on 28th April, 2016

CA Arunnangshu BhattacherjeePast Regional Council Member, EIRC

Membership No. 007006Passed away on 13th April, 2016

VIP ROAD CHARTERED ACCOUNTANTS’ STUDY CIRCLE-EIRC

6 CPE

ANNUAL CONFERENCE - 2016

Theme : Tax Regime - Changing Dynamics

Date : Saturday, 19th November, 2016

Time : 9.00am to 5.30pmVenue: Royal Bengal Room, City Centre -1, Salt Lake, Kolkata

P R O G R A M M E

Registration : 9:00AM to 09:30AM

Inaugural Session : 9:30AM to 10:00AM

FIRST TECHNICAL SESSION : 10:15AM to 1.30PM

Chairman : CA Sushil Kumar Goyal, Council Member, ICAI Topics Speakers

1. GST : Key Features and Framework CA Madhukar N Hiregange, Bengaluru Chairman, Indirect Taxes Committee, ICAI2. GST: Place of Supply & Valuation Rules CA Sunil Gabbawala, Mumbai Including Exemptions

SECOND TECHNICAL SESSION : 2:15PM to 5:30PM

Chairman : CA Subhash Chandra Saraf, Past Chairman, EIRC

1. Income Tax : Penalties and Prosecution in Dr. Rakesh Gupta, Ex ITAT Member, New Delhi New Regime2. Income Tax: Handling Survey, Search and CA Bhupendra Shah, Mumbai other Investigation Matters

For Registration Contact : CA Dilip Kumar Agrawal, Mobile No. 9831723231

Email: [email protected] / [email protected] l Website : www.vipca.net

Fees : `1000

9 CPE

DTPA CHARTERED ACCOUNTANTS’ STUDY CIRCLE-EIRC WORKSHOP ON GST

Date : Wednesday 16th, Thursday 17th & Friday 18th November, 2016Venue : DTPA Conf. Hall, 2nd Floor, 3 Govt. Place (W), Kolkata - 700001

D A Y 1Registration: 2:45PM to 03:15PM

FIRST SESSION: 3:15 PM to 4.45 PM SECOND SESSION : 5.00 PM to 6.30 PM Topics & Speakers

l GST Overview & Current Scenario - CA Sushil Kumar Goyal, Council Member, ICAI

D A Y 2FIRST SESSION: 3:15 PM to 4.45 PM SECOND SESSION : 5.00 PM to 6.30 PM

Topics & Speakers

D A Y 3FIRST SESSION: 3:15 PM to 4.45 PM SECOND SESSION : 5.00 PM to 6.30 PM

Topics & Speakers

l Concept of CSGT, SGST & IGST, Levy (including RCM), Composition, Exemption & Registration (Law & Procedures)

– CA D.S. Agarwala

l Time & Place of Supply of Goods & Services – CA Arun Agarwal

l Electronic Commerce, TDS/ TCS, Accounts & Records, Law & Procedures related to invoice, Payment of Tax & Refund – CA Harsh Gadodia

l Meaning and Scope of Supply, Valuation of Taxable Supply & Valuation Rules (including Taxability of Reimbursements)

– CA Shubham Khaitan

l Input Tax Credit (Concept & Allowability), Job Work,Transitional Provisions

– CA Vikash Parakh

l Filing of Returns & Matching Concept (Law & Procedures) Assessment and Audit, Demand and Recovery – CA Ankit Kanodia

President: Secretary: Convenor: Dy. Convenor:CA Kamal Bagrodia CA N. K. Goyal CA Ramesh Kr. Chokhani CA Niraj Harodia9830043311 9831046053 9748747044 8017467202

Online Payment at www.dtpa.org

Tea Break: 4:45 PM to 5:00 PM (All three days)

Contact Details :DTPA Chartered Accountants’ Study Circle-EIRC

3, Government Place (West), Income Tax Building, Ground Floor, Kolkata-700001,Ph. 22420638/32628487 lEmail : [email protected], Website : www.dtpa.org

DTPA Member Fees : `600Non-Member Fees : `800

1800-3000-1019


IND AS Announcements


Announcement

ICAI International Conference 2016 held at Hyderabad

NATIONAL SEMINAR ON GST Organised by INDIRECT TAXES COMMITTEE, ICAI Hosted by EASTERN INDIA REGIONAL COUNCIL

The Institute of Chartered Accountants of IndiaDay & Date: Friday, 4th November 2016 l Time: 2.00 pm to 8.30pm

Venue: Kalamandir, KolkataCPE Hrs: 6

Registration (1.30 pm to 2.00 pm)Inaugural Session (2.00 pm to 2.20 pm)

Welcome Address CA Anirban Datta, Chairman, EIRC

Address by CA Sushil Kumar Goyal, Vice Chairman, IDTC, ICAI

Address by Chief Guest Shri Bratya Basu * Hon’ble Minister of Information Technology & Electronics, West Bengal

Technical Session – I (2.20pm to 3.45 pm)Brief Concept of Model GST Law including Concept of CGST, CA Ashok Batra, New Delhi

SGST & IGST including supply

Technical Session – II (3.45 pm to 5.15 pm)Levy & Composition, Exemption from Tax & Place of Supply CA Bimal Jain, New Delhi

Time of Supply of Goods & Services

Technical Session – III (5.30 pm to 7.30pm)Valuation of taxable Supply & Valuations Rules (including related case law) CA Rohini Agarwal, New Delhi

Tax Credit (Capital goods, Services & input) including Matching Concept

Technical Session – IV (7.30 pm to 8.30 pm)Important Transitional Provision CA Sushil Kumar Goyal, Vice Chairman, IDTC, ICAI

*confirmation awaited

Registration Details:-Delegate Fees : Rs 500/- (Spot - Rs 600/-) Non Member - Rs 800/-

Cheque may be drawn in favour of “ICAI – EIRC”Online Registration at www.eirc-ic ai.org

Contact : (033) 3021-1108 /1133/1134/1104 E-Mail: [email protected]


EIRC Events

Seminar on Problems in the Assessment of Penny Stocks, Cash Trails, Commodity Transactions & Allied Issues on 21st October 2016

GST Workshop: Registration, Invoice Returns & Payments on 4th October 2016

Siliguri Branch –Inter School Debate Competition at ICAI Bhawan, Siliguri on 21st October 2016

Finacle in CBS System on 17th October 2016

L-R : CA N K Poddar, Past Council Member, ICAI, CA Nitesh Kumar More, Member, EIRC

L-R: CA Harsh Gadodia, CA Rohit Surana, CA Manish Goyal, Vice Chairman, EIRC, CA Sumit Binani, Treasurer, EIRC

Group Photo comprising of Branch Managing Committee Member, Judges, Teachers and Participants

CA Sonu Jain, Secretary, EIRC deliberating in the Seminar

Seminar on College & School Audit on 3rd October 2016

Furnishing of Statement of Financial Transaction under the Income Tax Act & Rules on 20th October 2016

L – R : CA Sonu Jain, Secretary, EIRC, CA AnirbanDatta, EIRC, Chairman, Mr.Suhas Chandra Bhattacharyya, Joint Director (Accounts & Audit), Directorate of School Education, Govt. of WB, CA Nitesh Kumar More, Member, EIRC

L-R : CA Sanjib Sanghi, Member, EIRC, CA S S Gupta, Shri S SRana, Director of Income Tax Intelligence & Criminal Investigation, CA Anirban Datta, Chairman,EIRC, Shri P B Pramanik, Additional Director of Income Tax Intelligence & Criminal Investigation, CA O P Banka, CA Nitesh Kumar More, Member, EIRC

Mr.Suhas Chandra Bhattacharyya, Joint Director (Accounts & Audit), Directorate of School Education, Govt. of WB

Shri P B Pramanik, Additional Director of Income Tax Intelligence & Criminal Investigation

CA AnirbanDatta, Chairman, EIRC

Shri S SRana, Director of Income Tax Intelligence & Criminal Investigation


Registered RN 27144/75 Registration No. KOL RMS / 227 / 2016-18

If undelivered please return to : Eastern India Regional Council, The Institute of Chartered Accountants of India, 7, Anandilal Poddar Sarani (Russell Street), Kolkata - 700 071

Owner: The Institute of Chartered Accountants of India, Eastern India Regional Council Printer: Shri Alok Ray, Joint Secretary, The Institute of Chartered Accountants of India, Publisher: Shri Alok Ray, Joint Secretary, The Institute of Chartered Accountants of India Published from : The Institute of Chartered Accountants of India, Eastern India Regional Council, 7, Anandilal Poddar Sarani, P.S.: Shakespeare Sarani, Kolkata - 700 071 Printed from: CDC Printers Pvt. Ltd., Tangra Industrial Estate - II, (Bengal Pottery), 45, Radhanath Chowdhury Road, P.S. :Tangra Kolkata - 700 015 Editor: Shri Anirban Datta, Chairman, Eastern India Regional Council, The Institute of Chartered Accountants of India.

The Institute does not accept any responsibility for the view expressed in the contributions of advertisements published in the newsletter. Phone: 91-33-30211140/41, Fax: 033-22272317, Website: www.eirc-icai.org, Email : [email protected]

BOOK POSTCA Anirban Datta, EditorCA Manish Goyal, Jt. EditorCA Sonu Jain, MemberCA Vineeta Agarwal, Co-opted Member

CA Sumit Binani, MemberCA Sushil Kr. Goyal, Member

CA Ranjeet Kr. Agarwal, Member

CA Kaushik Ghosh, Co-opted Member

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the institute of chartered accountants of india … · diwali in the true spirit of the festival....

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