Master Direction - Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2023

This article includes the following key pointers:

  1. Introduction
  2. Definitions and key terms
  3. Classification
  4. Initial recognition
  5. Subsequent measurement
  6. Reclassification
  7. Transition and repeal provision
  8. Conclusion

Read more at: https://taxguru.in/rbi/analysis-rbi-master-direction-banks-investment-portfolios.html

Previous Post
Next Post
    Categories

    Army Personnel – Taxability?

    Future trends of Internal audit

    Input Service Distributor

    Provisioning for Country Risk

    Summary of Major Decisions from the 53rd GST Council Meeting

    Section 194 S: TDS on transfer of Virtual Digital Assets (VDA)

    Fraudulent Financial Reporting

    Impact of GST on Forex Transactions

    Issues to be considered before transacting in Residential Property

    Strategic Insights: Decreasing Fair Market Value (FMV) of Shares