Articles by CA Ayush Agarwal

India's Audit Sovereignty: Big Four vs. Domestic Firms

Posted by CA Ayush Agarwal 13 April 2026 294 Views

India rethinks audit sovereignty, potentially limiting Big Four access to sensitive sectors. Explore reforms boosting domestic firms & data security.

5 Life-Changing Traits: Grow & Transform Your Life

Posted by CA Ayush Agarwal 12 June 2025 383 Views

Discover 5 essential traits for real transformation: responsibility, self-belief, discipline, consistency, and focus. Start changing your life today!

Build a Thriving Workplace: Balance Employee Welfare & Goals

Posted by CA Ayush Agarwal 14 September 2024 160 Views

Discover how to create a balanced workplace that boosts employee well-being and achieves organisational goals. Learn strategies for growth, inclusion, and flexibility.

AI's Impact on Jobs: Navigating the Future of Work

Posted by CA Ayush Agarwal 07 September 2024 390 Views

Discover how AI is impacting jobs, from displacement and creation to transformation. Learn how to navigate the future of work with upskilling and reskilling.

Requirement of Public Holding for Listing

Posted by CA Ayush Agarwal 25 April 2021 14522 Views

Rationale for requirement: A large number of shares distributed among a large number of shareholders are essential for the sustenance of a continuous market for listed securities to provide liquidity to the investors and to discover fair prices. The

MAT in Simple Way

Posted by CA Ayush Agarwal 25 April 2021 12199 Views

Friends, I Hav Tried To Present MAT in simple Way.1. Normally companies are maintaining two set of books of accounts.2. Some times income computed under income tax law will be zero or negative. In this situation the company will escape from payment o

Income Tax Deductions 2016-17

Posted by CA Ayush Agarwal 23 January 2017 30490 Views

Helpful for Salaried Individuals for Deductions and Income tax benefits as per Budget 2016.

Internal Audit Checklist for Statutory Dues and Credit

Posted by CA Ayush Agarwal 09 March 2013 108022 Views

Dear All Internal Auditor, Audit Check List is Must for Audit. Through Only You can Know What Left and What Done. Input credit (Cenvat Credit):- 1. Cenvat Credit refers to availing (taking) credit of excise duty charged on

Some Hidden Proposal in Budget 2013

Posted by CA Ayush Agarwal 01 March 2013 12239 Views

Dear All, I Was Reading Budget Synopsis, Budget Summary, Budget Views. But Didnt Found Some Proposal (We Can Say Them Hidden), That Were No Where Discussed. Just Want to Highlights Points Which are really Hideen. Hidden proposal I --in Income Tax

Tax Accounting for Constructions Contracts

Posted by CA Ayush Agarwal 06 September 2012 47893 Views

Dear Members, Many Construction Contractors are Always Found in Confusion to Which System is to be Followed for Accounting as Far as Income Tax Act is Concerned. Here is Detail Discussion on Tax Accounting of Construction Contract. After Reading G