0186-1042 0186-1042 S0186-10422024000400113 10.22201/fca.24488410e.2024.4827 India India 00 12 2024 00 12 2024 69 4

2023 65 4 4 2021 22 1 1 2011 36 3 3 2010 19 3 3 2011 10 1 1 2000 38 1 1 2022 62 2 2 2839-78 2002 11 3 3 2001 39 3 3 2008 83 3 3 2006 36 SPEC. ISS SPEC. ISS 1968 6 2 2 1999 10 2 2 1991 66 3 3 2005 20 2 2 2015 14 1 1 2019 8 2 2 2009 4 12 12 2015 3 10 10 2003 5 1 1 2007 16 2 2 2010 25 8 8 2012 2 2 2 2023 2011 7 1 1 2010 45 3 3 1991 29 1 1 2005 2017 28 2010 45 1 1 2013 14 1 1 2011 27 1 1 2022 15 2 2 2008 4 2 2 2009 7 1 1 2006 15 3 3 2000 30 3 3 2007 12 4 4 ICAI 2007 2013 21 1 1 2011 1 1 1 125-36 2012 2008 27 6 6 2004 1 1 1 2007 18 3 3 2012 21 2011 43 1 1 2005 14 2 2 2010 9 1 1 2013 5 4 4 2020 34 2 2 2020 16 2 2 2011 1 1 1 2014 4 10 10 1998 33 5 5 1995 20 2 2 2010 13 1 1 2020 13 2 2 2010 1 1 1 2013 14 1 1 2007 6 2 2 2018 44 2008 19 2 2 2018 19 6 6 2000 19 2 2 2009 8 1 1 2012 9 4 Continued 1 4 Continued 1 2023 20 1 1 2004 39 4 4 2012 19 2 2 60-77 1991 66 1 1 2022 35 2 2 276-91 2012 12 3 3 2012 44 4 4 2008 17 17 17 2023 36 1 1