Articles by CA Ayush Agarwal

Big Four vs Bharat: Audit War Brewing?

Posted by CA Ayush Agarwal 13 April 2026 227 Views

Explore India’s evolving audit policy as the government reassesses the Big Four’s role in sensitive sectors. Learn how data sovereignty, ICAI-led reforms and efforts to strengthen domestic audit firms could reshape the future of auditing in India.

5 things that will change your life

Posted by CA Ayush Agarwal 12 June 2025 368 Views

Every moment is a choice - evolve or retreat. Discover the five traits that fueled one person's journey from self-doubt to transformation, and learn how you can create lasting change through small, consistent actions.

Building a Balanced and Thriving Workplace

Posted by CA Ayush Agarwal 14 September 2024 151 Views

Here's a comprehensive guide to fostering a positive culture that enhances employee well-being while meeting organizational goals

The Impact of AI on Jobs: Navigating the Future of Work

Posted by CA Ayush Agarwal 07 September 2024 358 Views

How will AI impact jobs? As AI continues to reshape industries and redefine traditional roles, the consequences for the workforce are both significant and complex.

Income Tax Deductions 2016-17

Posted by CA Ayush Agarwal 27 July 2016 30470 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 108005 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 12231 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 47878 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

Benefits u/s 80ID

Posted by CA Ayush Agarwal 23 August 2012 38792 Views

Five year tax holiday for hotels located in specified districts having a world Heritage Site. Section 80-ID of the Income-tax Act provides for a five year tax holiday to new hotels of two, three and four star categories and convention centres. It

Requirement of Public Holding for Listing

Posted by CA Ayush Agarwal 03 July 2010 14506 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