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Ind-AS 12: Income Taxes (Definitions (Tax expense (Current tax + Deferred…
Ind-AS 12: Income Taxes
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Definitions
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Tax base of Assets/Liab.
Value as per income tax act, 1961
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Calculation of deferred tax for current year's
temporary difference will be made at current year rate which prevails on B/s date as per tax laws
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Business Combinations
Acquirer to calculate deferred tax
at the time of business combination
prior to computation of goodwill.
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