Articles by CA. Atul Khurana
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Never give up !!! Everything happens for a reason
These 3 words NEVER GIVE UP seems to be very common to us as since our childhood, we are listening to the same from our parents, teachers and friends but afte...
Prevention of money laundering act, 2002
Introduction:PREVENTION OF MONEY LAUNDERING ACT, 2002 Came into force with effect from 01st July, 2005.The Act extend to whole of India except J&K.Objective: To prevent money- laundering, seize the property with authority, involved in money laund
Black Money (Undisclosed Foreign Income And Assets) and Imposition Of Tax Act, 2015
In India, Black money refers to funds earned on the black market, on which income and other taxes have not been paid. But Indian Govt. took a very great step against the black money and a step to assess this income whether the income is located in In
Audit under banking environment
Banking sector: The IT saga in Indian banking commenced from the mid-eighties of the twentieth century when the RESERVE BANK took itself the task of promoting automation in banking to i
Positioning of internal audit in corporate framework
CONTENTS: Introduction Scope Internal Audit in corporate framework Principles of Internal Audit ICAI�s Standards on internal audit Internal Audit process Benefits ConclusionIntroduction: Int
International taxation
International Tax is best regarded as the body of legal provisions of different countries that covers the tax aspects of cross - border transactions. It is concerned with Direc
Challenges for Auditor in Companies Act, 2013
Overview to the Companies Act, 2013:The new Companies Act (hereinafter referred as COMPANIES ACT 2013) is replacing old Companies Act, 1956The Companies Act 2013 makes comprehensive provisions to govern all listed and unlisted companies in the countr
CSR in new Companies Act, 2013
Companies Act, 2013: An overviewThe Companies Act, 2013 (2013 Act), enacted on 29 August 2013 on accord of Honble Presidents assent, has the potential to be a historic milestone, as it aims to improve corporate governance
Accouning Standards vis-a-vis IND vis-a-vis IFRS
OVERVIEW:What is Convergence of Accounting Standards?What is IFRS?Convergence of Indian accounting standards with IFRSRole of ICAI in IND ASRole of SEBI in IND ASRole of Industry AssociationsAdvantages and Challenges after implementing IND ASFor bett
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