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Even further, the advice Be aware 2023 demands the tax auditor to maintain a Operating paper of reconciliation of full expenditure as per P&L with the value of expenditure described in clause 44 in the following manner:
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Compound interest calculations may get intricate promptly as it involves recalculating the starting off harmony just about every compounding period of time.
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On this, the steering note issued by ICAI delivers that head-clever / nature-intelligent expenditure information usually are not envisaged Within this clause.
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