Articles by Dilip K Raina

Zero Interest Zero Principal Instruments for NPOs

Posted by Dilip K Raina 23 September 2022 4109 Views

Discover Zero Interest Zero Principal Instruments for NPOs. Learn how eligible organisations can raise funds via the Social Stock Exchange. Find out more!

Social Stock Exchange: Funding for Charities in India

Posted by Dilip K Raina 21 September 2022 2785 Views

Discover how India's Social Stock Exchange (SSE) offers charitable institutions a new, transparent way to raise funds. Learn eligibility and disclosure requirements.

Chartered Accountant Practice: Faceless Income Tax Era

Posted by Dilip K Raina 12 October 2020 15012 Views

Adapt your Chartered Accountant practice to the faceless income tax era. Discover how automation, systematisation, and specialisation are key to future success....

FCRA Amendment Act 2020: Key Changes Explained

Posted by Dilip K Raina 05 October 2020 6058 Views

Understand the Foreign Contribution (Regulation) Amendment Act, 2020. Learn about new rules on public servants, fund transfers, administrative costs, and more.

GST on Club Subscriptions: Not Applicable

Posted by Dilip K Raina 15 July 2020 19705 Views

Discover if GST applies to membership and admission fees for clubs. Learn about the 'mutuality' principle and recent rulings.

Virtual Audits: Are Chartered Accountants Ready?

Posted by Dilip K Raina 15 May 2020 6070 Views

Discover how chartered accountants can adapt to virtual audits. Learn about client profiling, standard audit programs, and effective virtual audit processes.

Supreme Court on Section 12AA Income Tax Registration

Posted by Dilip K Raina 12 September 2020 34187 Views

Understand the Supreme Court's ruling on Section 12AA Income Tax Act registration for new trusts. Learn about proposed activities and genuineness.

ITAT Rectification Powers: Section 254(2) Explained

Posted by Dilip K Raina 25 August 2020 7458 Views

Understand the Income Tax Appellate Tribunal's powers to rectify its orders under Section 254(2). Learn about time limits and limitations for rectification applications.

Section 153A Notice: Can You Revise Claims?

Posted by Dilip K Raina 17 February 2020 15138 Views

Discover if you can make revised claims after receiving a Section 153A notice. Learn about the High Court's ruling on assessment abatement and new claims.

Section 68 Income Tax Act: Judicial Interpretation & Cases

Posted by Dilip K Raina 11 February 2020 26417 Views

Understand Section 68 of the Income Tax Act 1961 regarding unexplained cash credits. Explore key judicial interpretations and recent Bombay High Court rulings.