1SEPTEMBER 2015

7, Jolly Bhavan #2, New Marine Lines, Mumbai - 400020. Tel : + 91 22 613 77 600 ; F : + 91 22 613 77 666 ; Email: bca@bcasonline.org ; Website : www.bcasonline.org ; WebTV : www.bcasonline.tv

Vice-President’s CommuniquéDear Members,

Birth and death are not in our hands, but the way you live your life is certainly your choice. Organ donation gives you an opportunity of giving life to others. Organ donation day was celebrated on 13th August. However, the awareness of organ donation in India is very insignificant. In 2014, there were only 411 organ donors. Nationally, with a population of 1.2 billion people, the statistic stands at 0.08 persons as organ donors per million population (PMP). This is an incredibly small and insignificant number compared to the statistics around the world.

According to the statistics released by the Times of India, nearly 500,000 people die because of non-availability of organs. Countries like the USA, UK, Germany, and Netherlands have a ‘family consent’ system for donations where people sign up as donors, and their family’s consent is required. (These countries have seen the donations double Per Million Population averaging between 10-30 PMP). Other countries like Singapore, Belgium, Spain etc. have a more aggressive approach of ‘presumed consent’, which permits organ donation by default unless the donor has explicitly opposed it during his lifetime. These countries have seen the rate of donations double, averaging between 20-40 PMP. Understandably it is difficult to think about organ donation when you have just lost a loved one; however organ donation is a generous and worthwhile decision that can save many lives. There are many sites wherein you can register yourself as organ donor.

To my mind organ donation is the highest form of philanthropy, as Philanthropy etymologically means “love of humanity” in the sense of caring, nourishing, developing and enhancing ‘what it is to be human’. It is very well said:

Keep giving and it keeps coming;Keep holding and it stops coming;Live selflessly to keep flourishing.

Mumbai saw for the first time “green corridors” created by the police, on two occasions, enabling the transportation of the heart of the donors to the anxious recipients in no time or just in time to save their lives. On the Navroz eve also, a brain-dead Parsi man’s kin gifted life to five patients by donating his organs. But these are just baby steps to fill the huge gap. The government needs to strategize in a holistic manner to create more social awareness and simultaneously build capacity and address logistics and legal issues.

Harnessing Talent and Providing Quality Service A Monthly Newsletter of the Bombay Chartered Accountants’ Society

BCASNewsletterFor Members only. For Private Circulation only. Price: R10

(Continued on page 2)

President: Raman H. Jokhakar 98208 77976 | president@bcasonline.org

Vice-President: Chetan M. Shah 9820223402 | vp@bcasonline.org

Hon. Jt. Secretary: Narayan R. Pasari 98200 38095 | joint.secretary@bcasonline.org

Hon. Jt. Secretary: Sunil B. Gabhawalla 98213 23921 | joint.secretary1@bcasonline.org

Hon. Treasurer: Manish P. Sampat 9820010064| treasurer@bcasonline.org

Vol. 18 n No. 6 n September 2015

Accounting & Auditing Study Circle Meetings on Ind ASs.....................18.09.2015, 15.10. 2015, 19.11.2015 .........BCAS, 7, Jolly Bhavan No. 2, New Marine Lines................. .................. ...........4Indirect Tax Laws Study Circle on Legal Issues in Service Tax ...29.09.2015...................................................BCAS, 7, Jolly Bhavan No. 2, New Marine Lines...................... ...............................3FEMA Study Circle ...................................................................................................06.10.2015....................................................BCAS, 7, Jolly Bhavan No. 2, New Marine Lines .............................................. 4Seminar on Charitable Trust .............................................................................07.11.2015 .....................................................Walchand Hirachand Hall, IMC, Churchgate............................... ............................32-Day Orientation Workshop for CA Students........... ...........................04.12.2015 & 05.12.2015......................BCAS, 7, Jolly Bhavan No. 2, New Marine Lines......................................................5 Lecture Meetings ......................................................................................................16.09.2015, 14.10.2015, 21.10.2015, 28.10.2015, 04.11.2015...................................................................... .........................................1

LECTURE MEETINGS

Speaker: Kushal ThakerSubject: Is Commodities going to bring down Global Economics Venue: BCAS, 7 Jolly Bhavan No. 2, New Marine Lines, Mumbai 400020Day, Date & Time: Wednesday, 21st October, 2015, 6.15 p.m.*

Speaker: Monish ChatrathSubject: Are the New Requirement of IFC’s and EWRM a Boon or a Bane Venue: Jaihind College Auditoruim, ‘A’ Road, Churchgate, Mumbai 400020Day, Date & Time: Wednesday, 28th October, 2015, 6.15 p.m.*

Speaker: Rohan Phatarphekar, Chartered Accountant Subject: Recent Developments and Controversies relating to Transfer PricingVenue: IMC, Walchand Hirachand HallDay, Date & Time: Wednesday, 4th November 2015, 6.15 p.m.*

Speaker: Ketan Dalal, Chartered Accountant Subject: Tax & Structuring – The Big PictureVenue: Walchand Hirachand Hall, 4th Floor, IMC, Churchgate, Mumbai 400020 Day, Date & Time: Wednesday 16th September, 2015, 6.15 p.m.*

*(Fellowship over a cup of tea at 5. 45 p.m.)

India celebrated its 69th Independence Day paying tribute and remembering all freedom fighters who contributed and fought for the Independence of India. But are we truly experiencing freedom – freedom from corruption, bribery, women insecurity, child labour, complex laws, lax judiciary, and criminality in politics and so on. We can only do wishful thinking that a day will come when……….!!!

On this day, I am inspired by the advice of spiritual guru, Mahatria Ra, who has said, “The greatness of a man is complete only when his contributions to his motherland are greater than what he has consumed from his motherland. Always be a proud Indian. Do India proud, and never cease to answer this question, ‘What am I willing to do for India?’”

PROGRAMMES AT A GLANCE DATE VENUE PAGE NO.

Speaker: Bradley Horowitz, VP, Google Inc., USASubject: Life at Google, Innovation & Silicon ValleyVenue: BCAS, 7 Jolly Bhavan No. 2, New Marine Lines, Mumbai 400020Day, Date & Time: Wednesday, 14th October, 2015, 6.15 p.m.*

2 SEPTEMBER 2015

(Continued from page 1)

BCAS celebrated Independence Day in the ITF conference at Aamby Valley where 260 members sang the National Anthem reverberating its patriotic fervor. As usual, the learning at the conference was of the highest caliber. Considering the overwhelming response to the workshop on “Internal Financial Controls” in Mumbai, the Society planned to conduct the workshop in Chennai and then take it to other states.

The response to the one time compliance scheme, ending on 30th September, under the Black Money Act is lackluster due to various apprehensions that the declarant has. The fresh set of FAQs have now been released as a move to calm nerves and to bring more clarity and encourage people to avail of the window before the stringent black money law kicks in. I hope better sense prevails and people take full use of this opportunity and the country sees record declaration in the month of September followed by tax payments. The revenue authorities are ensuring that the implementation of the law, one of the toughest in recent years, does not lead to any harassment or raise doubts about the department’s handling of sensitive cases. Only time will tell whether the law is justly followed or used as a tool to harass people. Currently, the department has levied penalty and launched prosecution on the alleged HSBC account holders even though their matter is pending in appeal in total disregard to the judicial precedents. BCAS has released its publication on the Black Money Act which gives detailed analysis of the Act and brings out the possible issues and problems that are likely to arise in implementation of the Act.

The country is facing weak monsoon in most regions and in some places the monsoon is more than 40% below normal, however ironically the opposition saw to it that the monsoon session was a complete washout. The peoples’ representatives have been

ALL THE THREE CLINICS WILL BE HELD IN THE LIBRARY OF THE SOCIETY

RIGHT TO INFORMATION CLINIC

CHARITABLE TRUST CLINIC

ACCOUNTS & AUDIT CLINIC

Advisory Panel : Narayan K. Varma, Adv. A. K. Asher, Hema D. SampatClinic Co-ordinator: Mrs. Madhuri Haware – 66595636

Advisory Panel : Dr. Gautam N. Shah and Tushar K. DoctorClinic Co-ordinator: Mrs. Madhuri Haware – 66595636

Advisory Panel : Sanjeev R. Pandit, Himanshu V. Kishnadwala, Jayesh M. Gandhi Clinic Co-ordinator : Mrs. Madhuri Haware – 66595636

Foundation operates a Right to Information (RTI) Clinic on a regular basis. The Clinic provides help and guidance to BCAS members as also to non-members, i.e., all citizens, for making applications under the RTI Act and also assists in resolving any related difficulties on the subject of RTI. The RTI Clinic operates on every 2nd, 3rd and 4th Saturday from 11 a.m. to 1 p.m. The next RTI Clinic days accordingly are 19th and 26th September 2015 and 10th, 17th and 24th October 2015. Please call to obtain a prior appointment.

The next Charitable Trust Clinic will be held on 6th October 2015 from 5 p.m. to 7 p.m.

Chartered Accountants and Trustees interested in having their queries solved are requested to send their queries by email to journal@bcasonline.org and call to obtain a prior appointment, latest by noon on the day of the clinic. Querists are also advised to bring along relevant papers like trust deeds, audited accounts, etc.

The next Accounts & Audit Clinic will be held on – 3rd October 2015 from 4 p.m. to 5 p.m.

Persons interested in having their queries pertaining to accounting and auditing issues solved are requested to send the queries by e-mail to journal@bcasonline.org one week in advance and call to obtain prior appointment, at least a day before the day of the clinic. Please note that the panel will not answer any queries pertaining to tax issues.

so insensitive and self-centered that they did not focus on the GST Bill but made a political mockery by delaying enactment of such an important piece of legislation. Our hard earned money is funding the parliamentary sessions, and when the India Inc. signed petition urging Congress leaders to let the Parliament function, the Congress spokesperson hit back by saying “Where was the concern of corporate India when a minister of the government was helping a fugitive”. The intentions are loud and clear, we care a damn for the common man.

I was pleasantly surprised when my clients (who were equally surprised) started calling me to inform that their tax return for A.Y. 2015-16 got processed within 15 days and refund credited to their bank account. I am sure many more would have also experienced this pleasantry. The Income Tax Department’s ambitious OTP-based ITR filing system has shown impressive results. Kudos to the efforts made by the Department in automating the entire process.

The months of festivities have started. By the time you receive this Newsletter, we would have already celebrated Onam, Raksha Bandhan and Govinda and preparing to welcome our beloved VignaHarta “Ganesh”.

I wish all my readers “Ganpati Bappa Morya” and “Michhami Dukkadam”. May the force be with you in this busy month of September.

Warm Regards,

Chetan Shah

3SEPTEMBER 2015

Chairman: Kanu S. ChokshiConvenors: Jayant M. Thakur, Preeti Oza & Samir L. Kapadia

Co-ordinators: Manish Reshamwala & Preeti Oza

Jointly with The Chamber of Tax Consultants

CORPORATE & ALLIED LAWS COMMITTEE

SEMINAR ON CHARITABLE TRUST DATE: Saturday, 7th November, 2015

TIME: 9.30 a. m. to 5.30 p. m.

LOCATION: Walchand Hirachand Hall, IMC, Churchgate, Mumbai 400 020

Fees: ` 1,710/- per Member ` 1,995/- per Non-MemberFee includes Service Tax, Breakfast, Lunch, Tea/Coffee and Course Material

WHY THIS SEMINAR ? This Seminar aims to enlighten the participants with the entire aspects and procedures for formation, running, rules, regulations, investments and taxation of charitable trust with special emphasis on the updated laws and CSR provisions.

No TOPICS SPEAKERS

1 i. Key Notes Address ii. Presentation on Important Procedural Aspects for Trustees and Professionals iii. Guest of Honour iv. Way Forward for Charities

Charity Commissioner(MH) DYCC/ACC*CIR (EXP) Prominent Senior Faculty*

2 Important Provisions of Maharashtra Public Trust Act and Drafting of Trust Deed CA. Vipin Batavia

3 Formation of Trust Under MPT Act, Society Reg. Act and Under Companies Act. Drafting of MOA & Rules and Regulations CA. Paras Savla

4 Issues of Registration With IT Dep u/s. 12A/80G and Approval u/s. 10(23C) including recent amendments Eminent Faculty

5 Taxation on Charitable Trust CA. Rajesh Kadakia

6 Foreign Contribution Regulation Act & CSR Provisions CA. Shailesh Haribhakti

WHO SHOULD ATTEND?

- Trustees - Senior Employees of Charitable trusts - Chartered Accountants - Tax Consultants and - Other Professionals associated with the running and administration of Charitable trusts - Companies who are partnering with Charitable Trust for CRS implementation - Anyone interested in the topic

KEY TAKEAWAYS

- Important Procedural aspects of a Charitable Trust as explained by a Team from the Charitable Commissioner’s Office - Important Provisions of the Trust Act and Drafting Nuances- Issues in relation to Taxation, Administration & Investments of Charitable Trusts- How to Tap CSR Funding and Trust responsibilities on CSR

INDIRECT TAX LAWS STUDY CIRCLE

INDIRECT TAX LAWS STUDY CIRCLE ON WHY THIS STUDY CIRCLELEGAL ISSUES IN SERVICE TAXa) Concept of Trading in Services – Issue relating to Sale of Cargo space in Logistic

Industryb) Construction Service – Redevelopment model and service tax implicationsc) CENVAT Credit Rule 6(3) – Restaurant service and construction service.d) Concept of Mutuality and its applicability in Service Tax post 01-07-2012

DATE: Tuesday, 29th September 2015Time: 6.00 p.m.Location: BCAS, 7, Jolly Bhavan No.2, New Marine Lines, Mumbai – 400 020

Speaker: Shri J.K. Mittal, Advocate (Delhi)

To discuss and know the views of the learned Speaker on Contentious legal issues under Service Tax.

WHO SHOULD ATTEND

- Indirect Study Circle Members

KEY TAKEAWAYS

- Interactive discussion with Adv. J. K. Mittal and evolve possible solutions on the legal issues under Service Tax.

Chairman: Govind GoyalConvenors: Chirag Mehta, Mandar Telang & Rajkamal Shah

4 SEPTEMBER 2015

FEMA STUDY CIRCLE

STUDY CIRCLE ON OVERVIEW & ISSUES –EXTERNAL COMMERCIAL BORROWING (ECB)DATE: Tuesday, 6th October, 2015

Time: 6:15 p.m.

Location: BCAS, 7, Jolly Bhavan No. 2, New Marine Lines, Mumbai – 400 020

Speaker: CA. Mitali Pakle

WHY THIS STUDY CIRCLE ?ECB is one of the cheapest form of borrowing for the corporates. It is very important to keep oneself updated about the latest amendments in the ECB policy and issues faced by the end users. The faculty will share her professional experience in dealing with certain critical issues around ECB.

WHO SHOULD ATTEND- Professionals, practising as well as from the industry.

KEY TAKEAWAYS- Overview of the ECB Provisions- Latest amendments to the ECB Policy- Issues / concerns of the end users- Compliance certification by the professionals

Chairman: Harish MotiwallaConvenors: Chirag Doshi & Mitesh Majithia

Chairman: Gautam NayakConvenors: Dhishat B. Mehta, Gaurang V. Gandhi & Rutvik Sanghvi

COMPANY LAW, ACCOUNTING AND AUDITING STUDY CIRCLE

ACCOUNTING & AUDITING STUDY CIRCLE MEETINGS ON Ind ASsSeries of meetings on Ind ASsDATE: September 18, October 15, November 19, of 2015

Further series to be announced at a future date

TIME: 6 :15 p. m.

VENUE: BCAS, 7, Jolly Bhavan No. 2, New Marine Lines, Mumbai – 400 020

The announcement for additional series of IND ASs shall be made in due course.

WHY THESE SERIES OF STUDY CIRCLE MEETINGS?• TounderstandtheapplicabilityofTheIndianAccountingStandards(Ind

ASs). • BasicconceptsofIndASs• Learn,measurementanddisclosurerequirements• Thedateofimplementationanditsimpact• AccountingTreatmentforeachtypeofentity• ComparisonwithcorrespondingIAS/IFRSandexistingASs

TOPICS & GROUP LEADERS:

18th Sept ‘15 1.IndAS16,Property,PlantandEquipment2.IndAS38,IntangibleAssets3.IndAS40,InvestmentProperty CA. Sanjay Chauhan

15th Oct ‘15 1. Ind AS 23, Borrowing Costs 2. Ind AS 17, Leases Eminent Speaker

19th Nov ‘15 1. Ind AS 21: The Effects of Changes in Foreign Exchange Rates 2. Ind AS 12: Income Taxes Eminent Speaker

•ComparisonwithcorrespondingIAS/IFRSandexistingAS•Examplesandcasestudies

WHO SHOULD ATTEND?- CAs in Assurance Practice - CAs in Industry- CAs in Teaching Profession

KEY TAKEAWAYS- Understanding the new set of Accounting Standards converged with IFRS-LearnintricaciesofreportingrequirementunderthenewGAAP- Practical knowledge- Discussion on challenges related to implementation- Knowledge sharing by eminent faculties

5SEPTEMBER 2015

Chairman: Nitin P. Shingala Co-Chairman: Mihir C. Sheth

Convenors: Mukesh G. Trivedi, Krishna Kumar S. Jhunjhunwala & Kinjal M. Shah

HUMAN DEVELOPMENT & TECHNOLOGY INITIATIVES COMMITTEE

2-DAY ORIENTATION WORKSHOP FOR CA STUDENTS

DATE: Friday, 4th December and Saturday, 5th December, 2015 TIME: 8.45 a.m. to 6.15 p.m. VENUE: BCAS, 7, Jolly Bhavan No. 2, New Marine Lines, Mumbai – 400 020

FEES: ` 1,710/- per student

Fees include Service Tax, Food & Course Material

WHY THIS WORKSHOP?The workshop aims to orient the students who have recently signed in for their articleship and need broad understanding and guidance which can bridge the expectation of students and principals of articleship training covering various subjects of curriculum.

TOPICS

•IncomeTax •Service Tax

•VAT •Company Law

•Accounting •Excellence in Profession

•Auditing •Understanding Use of Excel and other Important Software

WHO SHOULD ATTEND?- Article Students

KEY TAKEAWAYS- How to prepare and handle various assignments as Article Student. - How to balance for exams and articleship.- Understanding use of Software for work in office. - Preparing for types of Forms under different statutes.- Do’s & Don’ts as Article Student.- How to excel as professional.

RENEWAL OF BCAS MEMBERSHIP / JOURNAL SUBSCRIPTION 2015 - 16

MEMBERSHIP / JOURNAL SUBSCRIPTION WAS DUE FOR RENEWAL ON 31ST MARCH 2015

PLEASE RENEW YOUR MEMBERSHIP /

SUBSCRIPTION AT THE EARLIEST

REMIT YOUR MEMBERSHIP/ SUBSCRIPTION BY CHEQUE / DEMAND DRAFT FAVOURING

‘BOMBAY CHARTERED ACCOUNTANTS’ SOCIETY’ PAYABLE AT PAR IN MUMBAI OR BY

ONLINE PAYMENT (VISIT WWW.BCASONLINE.ORG)

PLEASE QUOTE YOUR MEMBERSHIP NUMBER / SUBSCRIPTION NUMBER

ENSURE YOU RECEIVE THE

BCA JOURNAL WITHOUT INTERRUPTION

6 SEPTEMBER 2015

7SEPTEMBER 2015

8 SEPTEMBER 2015

9SEPTEMBER 2015

10 SEPTEMBER 2015

Subscribe Now!!!

Lecture Meeting on Food Smart Cities, Leading a Transition to Health, Sustainability, and Fairness by Dr. Vandana Shiva, held on 28th August, 2015, is available on BCAS Web TV.

BCAS WEB TV

Payment can be made by cheque/DD payable at par in Mumbai in favour of ‘Bombay Chartered Accountants’ Society’. You can also pay by cash/credit card at the payment counter of BCAS Office. If you have an Imprest Account, then you can instruct us to adjust the subscription through the Imprest Account. The rates are subject to change based on notification from time to time.

Particulars Total Charges*

Ordinary, Life and Associate of Corporate Membership R 684

Journal R 684

Non-members R 684

Students WEB TV service complimentary with annual subscription.

*Inclusive of Service Tax.

11SEPTEMBER 2015

FROM RBIContributed by : Gaurang V. Gandhi

The Reserve Bank of India has issued the following 3 circulars

A. P. (DIR Series) Circular No. 8 dated August 13, 2015Exim Bank’s GoI supported Line of Credit of USD 6.20 million to Myanma Foreign Trade Bank

Exim Bank has made available, subject to certain terms and conditions, to the Myanma Foreign Trade Bank, Republic of Union of Myanmar a Line of Credit of US $ 6.20 million for financing the implementation of a microwave radio link on the Rhi-Mindat route to be carried out by Telecommunication Consultants India Limited in the Republic of Union of Myanmar. Eligible goods and services including consultancy services of the value of at least 75% of the contract price must be supplied by the sellers from India, while the remaining 25% of the goods and services (other than consultancy services) can be procured by the sellers from outside India.

The last date for opening of Letters of Credit and Disbursement for project exports will be 48 months from the scheduled completion date of the contract and March 21, 2021 in case of supply contracts.

A. P. (DIR Series) Circular No. 9 dated August 21, 2015Foreign Direct Investment – Reporting under FDI Scheme on the e-Biz platform

This circular states that from August 24, 2015 Form FC-TRS (Foreign Currency Transfer of Shares) pertaining to transfer of shares, convertible debentures, partly paid shares and warrants from a person resident in India to a person resident outside India or vice versa can be filed online on the eBiz portal of the Government of India. This facility for online filing is an additional facility and the manual system of reporting will continue till further notice.

A. P. (DIR Series) Circular No. 10 dated September 03, 2015Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR

With effect from August 27, 2015 the Rupee value of the Special Currency Basket has been fixed at ` 81.3268160 as against the earlier value of ` 77.6331180.

INTERNATIONAL RIGHT TO KNOW DAY

Around the globe, people in a fast-growing number of Nations now celebrate International Right to Know Day on September 28 of each year to recognize and promote the worldwide proliferation of Government process.

The movement was begun by a group of openness-in-government proponents from roughly three dozen Nations who joined together in Sofia, Bulgaria on September, 2002 to form a coalition known as the ‘Freedom of Information Advocates Network.’ They choose the annual commemoration of this event “in order to symbolize the global movement for promotion of the right to information”.

BCAS in association with anti-corruption cell of Indian Merchants’ Chamber and Public Concern for Governance Trust is celebrating this day on Saturday 26.09.2015 at Babubhai Chinai Committee Room (2nd floor), Indian Merchants’ Chamber: The speaker at this meeting is Nikhil De, very senior RTI activist coming from New Delhi.

6.00 p.m. to 6.30 p.m. High Tea and 6.30 p.m. to 7.30 p.m. meeting.

Please join.

BLOCK YOUR DIARY1. Block you diary for two days 27th & 28th November for TAXCON

Meeting.

2. BCAS is organizing a two days seminar on 11th & 12th December where eminent speakers will discuss all 10 Income computation and Disclosure Standards in detail. For details, await the detailed announcement.

12 SEPTEMBER 2015

Registered with the Registrar of Newspapers for India under R.N. 68365/98 Regd. No. MCS/093/2015-17Posted at Mumbai Patrika Channel Sorting Office, Mumbai-1Published on 15th of every month • Posted on 15th & 16th of every month

Edited, printed & published by Narayan Varma on behalf of Bombay Chartered Accountants’ Society, Mumbai-400020. Printed at Spenta Multimedia Pvt. Ltd., Mumbai-400013.

• Please fill in the above form and send the same to the Society’s office along with requisite payment. • Please mention your name and membership number on the reverse side of the local cheque/at par

cheque/Demand Draft. • The Cheque/DD will be in the name of “Bombay Chartered Accountants’ Society”. Your participation will be confirmed only after the realization of payment at BCAS, for which a

receipt will be provided for your reference. • Kindly note that the cash counter timings are from 10.30 a.m. to 5.30 p.m. on Monday to Friday and 10.30 a.m. to 1 p.m. on Saturday. The lunch time is 1.30

p.m. to 2 p.m. Members are requested to co-operate in this regard. • Cancellation policy: Kindly note that no refund will be given in case of cancellation for any reason and no substitute will be allowed.

Name : ................................................................................................................................................................................

Address : .............................................................................................................................................................................

E-mail : .............................................. Mobile : ........................................... Tel. : .......................... Fax : ..............................

Age : ................................................Gender : ......................................................(M/F)

BCAS Memb. No. : .................................. Tel. (O) : .................................... Tel. (R) : ......................... Fax : .............................

Name of Company/ Firm ...................................................................................................................................................

Choice of food (wherever applicable) ....................................... Jain ......................................Non-Jain ...................

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Dated ......................... for an amount of r...................................................................................................... is enclosed.

Date : ................... (Signature)

Com

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2-Day Orientation Workshop for CA Students.............................................................04.12.2015 & 05.12.2015.............. ..R1,710 per Student....................................................................................

Workshop

Accounting & Auditing Study Circle Meetings On Ind AS ........................................... 18.09.2015, 15.10.2015, 19.11.2015.................................................................................................................Indirect Tax Laws Study Circle On Legal Issues In Service Tax .................................. 29.09.2015...................................................................................................................................................FEMA Study Circle ................................................................................................... 06.10.2015........................................................................................................................................................

Study Circle

Seminar on Charitable Trust......................................................................................07.11.2015....................................... R1,710 for Members........... .....R1,995 for Non-members..................

Seminar

BCAS Study Circles 2015–16

Study Circle No. Subject Fee Tick your

choice here

I Direct Tax Laws 456*

II Indirect Tax Laws 456*

III Company Law, Auditing & Accounting 456*

IV FEMA 456*

V Information Technology 456*

VI Human Resource Development 456*

VII ITF 1,140*

VIII BCAS Suburban Study Circle 684*

IX International Economics 1,140*

X Students Study Circle 228*

Study Circle No. Subject Fee Tick your

choice here

* Inclusive of Service Tax of 14%