Exposure Draft of Guidance Note on Transfer of Capital Reserve (Last date of comments: 20th April, 2023) –
Research Committee of the Institute of Chartered Accountants of India invites comments on any aspect of this Exposure Draft of the ‘Guidance Note on Transfer of Capital
Reserve’. Comments are most helpful if they indicate the specific paragraph or group of
paragraphs to which they relate, contain a clear rationale and, where applicable, provide
a suggestion for alternative wording
Comments should be submitted in writing to the Secretary, Research Committee, The
Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110002, to be received not later than 20th April, 2023. Comments can also be sent by e-mail at research@icai.in