Page 87 - Focus Group
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ESR in Lighter Vein by Balaji Mahashabde  ESR#1: Substance Voyeur Form
            Don’t worry Sir! Under “Ultimate Beneficial Owner”
            data requirements, we don’t have to disclose details
            of your Mistress.


                                                                           Sketches by
                                                                             Discretionary   Accounting


            by K7 26-06-2020                                               ca cartoonist








                                                         ESR in Lighter Vein by Balaji Mahashabde  ESR#4: FCPwaali
                                                           You are often murmuring about some “Foreign Connected Person”.
                                                           WHO THE HELL IS SHE?






                                                                                                          Pati
                                                                                                          Patni
                                                                                                          aur
                                                                                                          FCP





                                                                                                     by K7 04-07-2020
          ESR in Lighter Vein by Balaji Mahashabde  ESR#3: Substance Test
                                                                 ESR in Lighter Vein by Balaji Mahashabde  ESR#2: Substance Abuse
            Beta! Unlike CA Exams, will you get through this
            Economic Substance Test in a couple of attempts?     It’s fun to see his dramatics on Economic Substance Regulation.
                                                                 Looks like he is indulging in excessive “Substance” abuse !


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                                                         by K7 28-06-2020  Freezone ESR Guidelines  Queries     by K7 26-06-2020
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                               CA Balaji Mahashabde




              The Institute of Chartered Accountants of India (Dubai) Chapter NPIO           TAX JOURNAL 2020    87
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