Surat Branch E-Newsletter December 2022

SURAT BRANCH OF WIRC OF ICAI

ICAI Bhawan, B/h. VR Mall, Dumas Road, Rundh Magdalla, Surat - 395007.
Ph.: (0261) 3506372/ 73 / 74 / 75, Mob. : +91 98105 82383
E-mail : [email protected] Web Site : www.surat-icai.org

E - Newsletter SURAT BRANCH December 2022

Office Bearers Vice Chairperson : Secretary : Treasurer :
CA. Dushyant Vithlani
Chairperson : CA. Arun Narang CA. Ashwin Bhauwala
CA. Nikesh Kothari 93270 79369 99797 64643 93762 72725

93760 36646

Committee Members : Ex. Officio Member

CA. Shailesh Lakhankiya CA. Manthan Chawat CA. Preetesh Shah CA. Ishwar Jivani
97251 90123 99049 54005 90670 03989 96248 67495

CA. Chimpu Lapsiwala CA. Joni Jain

90042 88880 99092 74436 INDEX 01 From Chairman’s Desk 01
02
Newsletter Committee : 02 From Editorial Desk 03
03 Digital Personal Data Protection bill 2022 08
10
Chairperson : 04 Binding nature of circular - An Alchemy 17

CA Shailesh Lakhankiya 05 ARTICLE ON RATE IN FORCE 20
24
Members : CA. Atit Shah CA. Mihir Modi 06 Testimonial of Visit to WCOA 26
CA. Jinendra Mehta CA. Kajal Deora by Surat Branch Members 29
CA. Rajiv Shah CA. Kanchan Agarwal CA. Sweta Panelia
CA. Ronak Parekh CA. Rahul Agarwal 07 Due Date For The Month Of December 2022
CA. Kalpesh Lakhani 08 Library & Reading Room Facility At Branch
CA. Viral Shah 09 Event Snap Shot
10 Upcoming events of Surat Branch

SURAT BRANCH OF WIRC OF ICAI

From Chairman’s Desk:

Dear Professional Colleagues,

Warm Greetings!!

We are all known by what we do & deliver as a professional. The world is becoming global village day by day.
Changes are happening at a very fast pace and thereby resulting in the wide range of challenges. In order to face
the challenges we have to reorient ourselves in line with changing needs and establish ourselves as indispensable
to Corporate Governance process. There is a famous saying -

“We are what we repeatedly do.
Excellence, therefore, is not an act but a habit.”

With a great pleasure I would like to acknowledge and admire enthusiasm for participation of our Surat branch
members in an International event at Mumbai- WCOA 2022. – The event was mind-blowing, 1st time in India this
type of International event was organised. It was widely enriched by in-depth analysis and expert views on
different subjects.

In the month of November 2022, for making our courses more popular in the students – Mega Career Counselling
programme was held at different schools of Surat, and more than 1000 students has participated in the
programme. Also Branch organized seminar on Tax Audit & Start up.

For this last month of the year 2022, we are planning to organise Regional Conference on "Tech-ABCD" which
includes the current booming topics of Artificial Intelligence, Blockchain, Cyber Security & Data Analytics. We also
planned to organise so many event in this month for the CPE requirements of our members. I hope to get the same
overwhelming response for upcoming events. On 17th-18th December, 2022 we are organizing Student's National
Conference with Cultural Program and expecting participation of around 1500 students. I earnestly appeal to all of
you to support and allow your article assistants to join this NCS.

I always get so many feedback from our members that regular E – News Letters of our branch helps members and
students in knowledge sharing, fellowship development and information sharing.

I am thankful to all members for your cooperation and positive response in the activities of branch. I expect the
same kind of support and active participation for upcoming programmes of the branch.

In the world that's changing really quickly "Success is never final, failure is never fatal: It is the courage to
continue with learning that counts.”

Kindly reach out to us on official Branch:-
k [email protected]
# +91 95105 82383

CA. Nikesh Kothari
Chairperson

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From Editorial Desk:

“Early to bed and early to rise, makes a man healthy wealthy and wise"

Dear Member of Surat Branch

Greetings of winter season to all our members!! After a short relaxing break now again re-activate for completion of
GST Annual Returns GSTR 9 & 9C where the due date 31st December is approaching. Also remember to stay fit
amidst all because a healthy mind rests only in a healthy body.

As the great Investor Munger said “Spend each day trying to be a little wiser than you were when you woke up,
discharge your duties faithfully and well. Slug it out one inch at a time, day by day” So our aim from the newsletter to
inculcate the reading habit in our member which can lead to some value enhancement

This Newsletter includes Digital Personal Data Protection bill, Binding nature of circular - An Alchemy, ARTICLE ON
RATE IN FORCE, Testimonial of Visit to WCOA by Surat Branch Members, Important due dates for the month of
December 2022, Upcoming CPE Programme by Surat Branch.

Let's learn together, grow together, shine together and succeed together and take a pledge to make Surat branch
reach newer heights in alignment with our theme of this year “United WE CAN”.

I would like to take this opportunity to sincerely thank all the contributors for sending the updates and sparing
their precious time for the cause of the profession. In order to make the newsletter more resourceful, we need your
support by way of contribution of updates, useful suggestions, etc. I extend my sincere gratitude to the Editorial
team for their hard work to publish this newsletter in time. I urge all the Members of Surat Branch who are willing to
contribute for E-newsletter, kindly share your insights on topics of your choice with us on [email protected].

Happy Learning!!
Stay safe and Stay healthy.

CA Shailesh Lakhankiya
Chairperson
Editorial Committee

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CA RATILAL R. KATHIRIYA (Reetesh)

Digital Personal Data Protection Bill 2022

PURPOSE OF THIS ACT
The Purpose of this Act is to establish guidelines for the processing of digital personal data in a way that
respects both the necessity to process personal data for legitimate purposes and the right of persons to
have their data protected.
COMMENCEMENT OF THIS ACT
It will take effect on the date that the Central Government designates by publication in the Official
Gazette.
DEFINITIONS IN THIS ACT

(1) Data means a representation of information, facts, concepts, opinions or instructions in a
manner suitable for communication, interpretation or processing by humans or by
automated means.
Simple words Data is a representation of information, facts, ideas, or instructions that can
be understood, communicated, or processed by a machine or a person.
This data may be Alpha, Numeric, Hard copy, softcopy, Audio/video materials or any other
mode.

(2) Data Fiduciary means any person who alone or in conjunction with other persons
determines the purpose and means of processing of personal data

(3) Data Principal means the individual to whom the personal data relates and where such
individual is a child includes the parents or lawful guardian of such a child.

(4) Data Processor means any person who processes personal data on behalf of a Data
Fiduciary.

(5) Data Protection Officer means an individual appointed as such by a Significant Data
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Fiduciary under the provisions of this Act.

(6) Person “person” means an individual, a Hindu Undivided Family, a company, a firm, an
association of persons or a body of individuals. whether incorporated or not, the State
and Every artificial juristic person, not falling within any of the preceding sub-clauses.

7) Personal Data Breach means any unauthorised processing of personal data or accidental
disclosure, acquisition, sharing, use, alteration, destruction of or loss of access to personal
data, that compromises the confidentiality, integrity or availability of personal data.

(8) Processing in relation to personal data means an automated operation or set of operations
performed on digital personal data, and may include operations such as collection,
recording, organisation, structuring, storage, adaptation, alteration, retrieval, use,
alignment or combination, indexing, sharing, disclosure by transmission, dissemination or
otherwise making available, restriction, erasure or destruction.

(9) Proceeding means any action taken by the Board under the provisions of this Act.

Data Principal may select either English or any one of the languages specified in the Eighth
Schedule to the Constitution of India.

TO WHOM APPLICABLE OF THIS ACT

• The provisions of this Act shall be applicable to the processing of digital personal data in
Indian territory where:

such personal data is obtained from Data Principals online and

uch personal data obtained offline is converted to digital form.

• If processing of digital personal data takes place outside of India's borders but is related to
activities such as profiling Data Principals or providing them with products or services,
those activities are also covered by the terms of this Act.

NOT APPLICABLE TO THIS ACT

• processing of personal data that is not automated

• offline personal data

• data processed by an individual any personal or domestic purpose

• Individual's personal data that is contained in 100 years old record

PROCESSING OF DATA:

Only under the terms of this Act and the Rules created thereunder, and only for purposes
for which the Data Principal has consented or is assumed to have consented in accordance
with the terms of this Act, may a person process personal data belonging to a Data
Principal.

NOTICE:

The Data Fiduciary shall provide to the Data Principal, as soon as reasonably practicable,
an itemised notice in clear and plain language containing a description of the personal data
of the Data Principal collected by the Data Fiduciary and the purpose for which such
personal data has been processed, where the Data Principal has consented to the
processing of her personal data prior to the commencement of this Act.

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CONSENT:

Any freely given, explicit, informed, and unequivocal statement of the data principal's
intentions by which the data principal, by a clear affirmative action, expresses assent to the
processing of her personal data for the specified purpose, is referred to as the data
principal's consent.

The Data Principal may give, manage, review or withdraw her consent to the Data
Fiduciary through a Consent Manager. Any agreement between a data fiduciary and a data
principal that has already been reached cannot be made conditional

DATA FIDUCIARY'S OBLIGATION:

In spite of any agreements to the contrary or a Data Principal's failure to uphold her
obligations under this Act, a Data Fiduciary is responsible for adhering to the Act's
requirements with regard to any processing carried out by it or on its behalf by a Data
Processor or another Data Fiduciary.

The Data Fiduciary may only engage, appoint, use, or involve a Data Processor to process
personal data on its behalf if the Data Principal has given consent. The Data Fiduciary may
also share, transfer, or transmit personal data to any other Data Fiduciary with the Data
Principal's consent. If allowed by the terms of their agreement with the Data Fiduciary, this
Data Processor may also employ, employ, utilise, or involve another Data Processor in
processing personal data as long as their agreement is in force.

ROLE OF DATA PRINCIPAL:

While exercising rights granted by the provisions of this Act, a Data Principal must abide by
all applicable laws.

A Data Principal is not permitted to make a fictitious or meaningless complaint to a Data
Fiduciary or to the Board. A Data Principal never give false information, omit important
information, or pretend to be someone else when requesting any type of document,
service, unique identifier, evidence of identity, or proof of residence.

A Data Principal may only disclose information that may be verified to be accurate when
exercising the right to correction or deletion under the requirements of this Act.

RIGHT TO REDRESS GRIEVANCES:

If a Data Fiduciary's response to a grievance is unsatisfactory, or if no response is received
within seven days or another shorter time frame that may be prescribed, the Data Principal
may submit a complaint with the Board in the way that may be required.

DATA PROTECTION BOARD'S ROLE:

For the purposes of this Act, the Central Government shall, by notification, establish a
Board to be known as the Data Protection Board of India. Workload distribution, complaint
processing, hearing group formation, decision-making, and other Board operations must
all be done digitally by design.

Board also evaluate whether this Act's provisions have been violated and to impose
penalties in accordance with those provisions to carry out any responsibilities that the
Central Government may assign to the Board by an order that is published in the Official
Gazette in line with the requirements of this Act or any other law.

In the event of a personal data breach, the Board may instruct the Data Fiduciary to take
any necessary urgent measures to address the issue or lessen any harm to the Data

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Principals.
The Board may accept a voluntary undertaking in respect of any matter related to
compliance with provisions of this Act from any person at any stage.
EXEMPTIONS UNDER THIS ACT:
} processing of personal data is required for the enforcement of any legal right or claim
} processing of personal data by any court, tribunal, or other body in India is required for the
performance of any judicial or quasi-judicial function
} Processing of personal data is necessary for the prevention, detection, investigation, or prosecution
of any crime or violation of any law
} Processing of personal data of Data Principals and related to contract not located within the
territory of India.
} The Central Government may, by notification, exempt the processing of personal data from the
provisions of this Act.

}

FINANCIAL PENALTY UNDER THIS ACT:
If the Board decides after an investigation that a person's non-compliance is severe, it may, after
providing the person with a reasonable opportunity to be heard, impose the pecuniary penalty listed in
Schedule 1, that is up to rupees 500 crore in each case.
The Board shall take into consideration the following factors when determining the amount of a financial
penalty to be imposed under subsection (1)
(a) the nature, seriousness, and duration of the non-compliance; (b) the type and nature of the personal
data affected by the non-compliance; (c) the repetitive nature of the non-compliance; (d) whether the
person has realised a gain or avoided any loss as a result of the noncompliance; (e) whether the offender
took any steps to lessen the effects and consequences of the violation, as well as the timeliness and
success of those steps; (f) whether the monetary fine to be imposed is proportionate and effective, taking
into account the achievement of compliance and the ability to deter future violations of this Act. (g) the
expected effects of the person imposition of the financial penalties.
FINANCIAL PENALTY AMOUNT:

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# 9825015282
k [email protected]

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Jayraj P Dhakan
(F.C.A, LL.B)

Binding nature of circular - An Alchemy.

1. Introduction
1.1. To explain or relieve from rigour of provision, CBDT issues circular/instructions on
various aspects of Income Tax Act 1961. It is settled position that revenue authority is
required to follow the circular and same does not bind assessee. The supreme court (ACT
vs Ahemdabad Urban Development Authority – Civil Appeal No 21762 of 2017 – Date
19.10.2022) examined the validity/sanctity of circular issued by CBDT. Though the
dispute was with regard to applicability of S.2(15) of the act, however in this process it
went to examine the binding nature of circular issued by CBDT. In this paper we'll try to
understand finer aspect of pronouncement and is implications.

2. Statutory Scheme
2.1. Under section 119 CBDT is empowered, for proper administration is allowed to relax any
of the provisions of the act. The orders, instructions and directions are binding on
revenue.

3. Facts of case
3.1. The respondent-assessee before apex court took stand that combine reading of CBDT
circular 11/2008 and speech of finance minister clearly suggest that newly introduced
prohibited activity (in nature of trade, commerce or business) would only apply to trust or
entity which were masquerading as charity but in reality carrying on business. Reliance is
placed on decision of constitutional bench in case of Navnit Lal Jhaveri vs K.K. Sen (1965) 1
SCR 909. The court held.
“123. In the opinion of this court, the views expressed in Keshavji Ravji, Indian Oil
Corporation and Ratan Melting and Wire Industries (though the last decision does not cite
Navnit Lal Jhaveri), reflect the correct position, i.e., that circulars are binding upon
departmental authorities, if they advance a proposition within the framework of the
statutory provision. However, if they are contrary to the plain words of a statute, they are
not binding. Furthermore, they cannot bind the courts, which have to independently
interpret the statute, in their own terms. At best, in such a task, they may be considered as
departmental understanding on the subject and have limited persuasive value. At the
highest, they are binding on tax administrators and authorities, if they accord with and are
not at odds with the statute; at the worst, if they cut down the plain meaning of a statute, or
fly on the face of their express terms, they are to be ignored.”

4. Observations
4.1. The supreme court held that circular issued by revenue is not helpful in interpreting the
provision of act and court will have to interpret the law as it stands. However, that does not
come in way of granting benefit of beneficial circular. Taking help of circular as aid to

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interpretation and giving effect to circular which softens the rigour of law both are
different thing. The apex court has changed the goal spot. The preposition apex court
trying to lay down, in authors understanding, is,
\ Circular issued by revenue cannot be used as aid to interpretation (be it for and against
revenue/assessee). The court required to interpret law independent of understanding of
revenue. In Navnit Lal Jhaveri, UCO Bank and Vatika Township the court has not discussed
binding aids of constructions; but rather, the court first interpreted the statue, in its own
terms, and then cited the circular. (para 119) It is in this context the court disregarded the
ratio of above cited judgment and in line with this one will have to read conclusion of apex
court cited at para 3.1 of paper.
\ However, when circular grants benefit/leeway or softens the rigour of law, it needs to
given full effect to without any further caveat.
\ The circular which cast additional burden on assessee in contrast/beyond express
language of law, cannot be given effect to.
4.2. Reading the conclusion in above manner would reconcile the judgement of Navnit Lal
Jhaveri, UCO bank (1994 - 4 SCC 599), Vatika Township (2015 – 1 SCC 1), Keshvaji Ravji &
Co (1992 – 2 SCC 231). If that is incorrect, it would be disastrous for times to come where
assessee, for obtaining benefit of circular, additionally required to demonstrate that
circular does not do violence with express language of act.
4.3. There are numerous circular which is against assessee and is completely contrary to
provisions of law. Latest in this list is instructions no 01/2022 on S.148 which do violence
with express language of statutory provision and where this judgment would work as
shield.
5. Concluding remark
5.1. Deviating established practice of issuing circular/instructions, recent finance act devised
concept of issuing “guidelines” which is stated to be binding both on revenue and assessee
(see S.194R(3)). The ratio laid down may not be relevant in context of guideline since
statue itself has stated to be bind assessee as well as revenue.

# 94274 14154
k [email protected]

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CA KAMLESH GAJERA

HOW TO INTERPRET TAX RATE PORTION OF
FINANCE ACT-2022 PARTICULARLY “RATE IN FORCE”

Friends, as you all know, Finance Bill is passed in the Parliament (Lower House) as a Money Bill and
President of India gives his/her assent to that and it becomes an Act. Finance Act, inter alia, includes the
following parts which is related to rate(s) of tax for computation of income/Advance Tax and TDS/TCS.
Sometimes, during our practice, we come across the situation where we have to find out rate
(particularly “rate in force”) for computation of TDS/TCS or Income. In this article, we will try to
understand this term “Rate in Force”.

Section 2(37A) "rate or rates in force" or "rates in force", in relation to an assessment year or financial
year,
means—
(i) for the purposes of calculating income-tax under the first proviso to sub-section (5) of section
132, or computing the income-tax chargeable under sub-section (4) of section 172 or sub-section (2) of
section 174 or section 175 or sub-section (2) of section 176 or deducting income-tax under section 192

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from income chargeable under the head "Salaries" or computation of the "advance tax" payable under
Chapter XVII-C in a case not falling under section 115A or section 115B or section 115BB or section
115BBB or section 115E or section 164 or section 164A or section 167B, the rate or rates of income-tax
specified in this behalf in the Finance Act of the relevant year, and for the purposes of computation of the
"advance tax" payable under Chapter XVII-C in a case falling under section 115A or section 115B or
section 115BB or section 115BBB or section 115E or section 164 or section 164A or section 167B, the
rate or rates specified in section 115A or section 115B or section 115BB or section 115BBB or section
115E or section 164 or section 164A or section 167B, as the case may be, or the rate or rates of income-
tax specified in this behalf in the Finance Act of the relevant year, whichever is applicable ;
The following is the analysis of the clause (i) of Section 2(37A):

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(ii) for the purposes of deduction of tax under sections 193, 194, 194A, 194B, 194BB and 194D, the
rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year ;
The following is the analysis of the clause (ii) of Section 2(37A):

(iii) for the purposes of deduction of tax under section 194LBA or section 194LBB or section 194LBC or
section 195, the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year
or the rate or rates of income-tax specified in an agreement entered into by the Central Government
under section 90, or an agreement notified by the Central Government under section 90A, whichever is

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applicable by virtue of the provisions of section 90, or section 90A, as the case may be;
The following is the analysis of the clause (iii) of Section 2(37A):

The First Schedule
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Testimonial of Visit to WCOA by Surat Branch Members

It really feels honoured and privileged to attend the Olympics of the Accountancy Profession by exploring the
opportunities for professional enrichment in contemporary and emerging areas covering new-age
Technology, Innovation, Entrepreneurship, wealth creation, and most important Well-being, without which
nothing is possible.
WCOA was a great platform to exchange the ideas of various stalwarts across the world. It was like jumping
into the Ocean of Knowledge and with the vision, one can reach destiny smoothly.
WCOA 2022 has surpassed all the earlier records and many thanks to The ICAI and Incredible India for making
it a memorable event.

- CA. Samkith Shah

I planned to attend WCOA 2022 with an intention to tap the global professional opportunities and network
with peers. However, I ended up gaining insight on contemporary issues in accounting and exchanging the
knowledge on socio-economic culture of global jurisdictions. The relevant speakers, industry pioneers and
energising culture events harvested maximum return of my invested time. Meeting new friends from all over
the globe was cherry on the cake.
A tons of kudos to ICAI for hosting the event so perfectly keeping in mind the international nature of the
event.

- CA. Kshitij Shah, SKMM & Co.

It was fantastic experience for me as i come across various upcoming areas for practice, various development
with other accounting bodies like Australia, England, Nigeria & others countries etc. and I come to know how
others CA are working in different areas of practice like US,UK Accounting, various type of partnership &
development in Start-up's etc..

- CA Amit Shah

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Testimonial of Visit to WCOA by Surat Branch Members

Greetings to the CA fraternity,
I have attended World Congress of Accountants (WCOA) organized by ICAI at Jio World Convention Centre,
Mumbai from 18/11/2022 to 21/11/2022 for 4 days.
Talking about WCOA, it is an Olympic of Accountants, being organized once in every Four years. In the history
of 118 years of WCOA, it was the very first time that it was organized in India and it is indeed a proud moment
for every Indian Chartered Accountant. The credit goes to ICAI and its core team from various regions.
From meeting with world class professionals to interacting with Indian Experts, it was altogether an
experience for lifetime.
The exhibition hall contained cubicles of various professional courses across the globe like ICAI, ACCA, ICAEW,
Australia CPA, New Zealand CPA, IOA, ICAN, etc.
On the very first day, we had an energetic opening ceremony by greeting words from CA (Dr.) Debashis Mitra,
President ICAI, CA Aniket Talati, Vice President, ICAI, Mr. Alan Johnson, outgoing President, IFAC and CA
Prafulla Chhajed, Chairman WCOA 2022 Executive Committee. The event the followed by plenary session on
“Accountancy Profession: Trusted partner in Sustainability and Society: Penal discussion” with Mr. Merran
Kelsall, President and Chairman, CPA Australia, Ms. Gabriela Figueiredo Dias, Chair, International Ethics
Standards Board of Accountants, Ms. Julie Linn Teigland, Managing partner, Europe Middle East, India and
Africa, EY, Mr. Atul Kumar Gupta, Board member, IFAC and Past president, ICAI.
The first day had its own aura as the ended with beautiful melodies of Sonu Nigam, sung by him on stage-live
show.
The second day was started by session “ICAI – A Knowledge Based National Standard Setter”, which was
followed by “Yoga & Ayurveda India's Gift to Global Health” by Swami Ramdev, Eminent Yoga Guru & Founder,
Patanjali Ayurveda Limited. The Indian origin Yoga was well-portrayed by Swami Ramdev and the foreign
delegates appreciated the same. Mr. Gautam Adani had delivered a speech on Growth in India and its various
sectors.
The third day was started by session “Technology, Innovation & Entrepreneurship” by Mr. Sridhar Vembu,
CEO, Zoho Corporation, which was followed by Eminent speakers like CA Suresh Prabhu and CA Piyush Goyal.
Special session on “Igniting Innovation in Global Professional Landscape” was effectively and impactfully
delivered by CA. Dilip B. Desai, Chairman, DHC International. Then the day was followed by some energetic
discussion in ”Understanding Capital Market for Wealth Creation” with CA. Anil Singhvi, Managing Editor, Zee
Business, CA. Nilesh Shah Group President & Managing Director, Kotak Mahindra Asset Management Co.
Limited, CA. Navneet Munot, Managing Director & CEO, HDFC Asset Management Co. Limited, Mr.
Madhusudan Kela, Founder, MK Ventures.
The third day was ended with spectacular dance performances choregraphed by Mr. Shiamak Davar.
The fourth day was begun with session on “Enabling Sustainability for a Better Future” by CA. M.M. Chitale,
Past President, ICAI and Ms. Teresa Jacobs, Executive Director – Learning International Skill Development
Corporation (ISDC). The day was followed by sessions on some important topics such as “Cyber Security in

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Financial Services”, “Public Sector Priorities: Trust, Sustainability and Accountability”, “Initiatives for MSME,
Start Up, PFM and Export of CA Services”, etc.
The fourth day had a special session on “Transform your life with Positive Thinking” by Mr. Anupam Kher,
Indian Film Actor, Former Chairman of FTTI & Motivational Speaker followed by the closing ceremony by Mr.
Devendra Fadnavis, Deputy Chief Minister of Maharashtra, CA. (Dr.) Debashis Mitra, President, ICAI, CA.
Aniket S. Talati, Vice President, ICAI, Ms. Asmaa Resmouki, Incoming President, IFAC,
CA. (Dr.) Jai Kumar Batra, Secretary, ICAI.
Overall speaking, it was a must-have experience with a lot of knowledge gaining process.

- CA Priya Bhalala

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CA Shailesh Lakhankiya

Due Date for the Month of December 2022

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Library & Reading Room Facility at Branch

Dear Professional Colleague,

The Surat Branch of WIRC of ICAI with great pleasure announces the opening of Reading Room/Library at our Branch
Premises for our CA Students to enable them for studying in a Positive and Healthy environment and stay connected
to the Branch as well. The Reading Room/Library is fully Air Conditioned and provides a Hygienic and positive
environment to our Students of Surat City and will facilitate them in their learning journey.

Library Fees :

With Best wishes from : CA Shailesh Lakhankiya
Co - Chairman
CA Manthan Chawat
Chairman (Library & Reading Room Committee)

(Library & Reading Room Committee)

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01-04-2022 21-04-2022 11-05-2022 31-05-2022 10-06-2022 11-07-2022 02-08-2022 13-09-2022 03-10-2022 12-11-2022
LOA

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Event Snap Shot

RCM CA. Ishwar Jivani, Chairman CA. Nikesh Kothari, & Secretary Chairman CA. Nikesh Kothari & Vice Chairman
CA. Dushyant Vithani Felicitated CA. Pankaj Dara-Jalgaon CA. Arun Narang felicitated our Speker CCM
Adv. Vijay Jhalani (Govt. Nominee ICAI)

Vice Chairman CA. Arun Narang & Treasuror Member of Surat Branch Visited WCOA 2022 at Mumbai
CA. Ashvin Bhauwala felicitated our Speker

CA. (Dr.) Girish Ahuja-New Delhi

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Event Snap Shot

Super Mega Career Counselling Program Hosted By Surat Branch At Various Schools

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Event Snap Shot

Surat Ca Premiere League Auction Highlights

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Upcoming Events of Surat Branch

Date & Day Event Name Time CPE
Hours
December One Day Program on Peer Review Full Day
December Seminar on Networking and Multi Disciplinary Guidelines 2 Hours 6
3 Hours
December Seminar on Standards on Auditing 2 Days 2
2 Hours 3
December Regional Conclave on Technology
December 8
Seminar on Opportunities for Indian CA in Australia-Corporate
& Practice 2

Vishal Madhavani Sameer Madhavani

# 98254 94919 # 98252 88968

ENTERPRISE

601, Valen na Business Hub,
B.s. Shell Petrol Pump,
L. P. Savani Road, Adajan, Surat.
Ph.: 0261-461 7161
k [email protected]

EXCLUSIVE CHANNEL PARTNER

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SURAT BRANCH OF WIRC OF ICAI

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