CAclubindia Articles
Instant PAN through Aadhaar based e-KYC - Digital revolution
The instant allotment of PAN through Aadhaar based e-KYC has been launched by the FM. This facility provides PAN in near to real-time basis.
GSTR 9 : All about GSTR-9
What is GSTR 9? The GSTR 9 is a document or statement that has to be filed once a year by a registered taxpayer. This document will contain the details of all supplies made and received under various tax heads (CGST, SGST and IGST) during the entire year along with turnover and audit details for the same.
Can Taxpayers claim the credit by filing TRAN-1 or not?
Though the govt had made retrospective amendment in law but it will not be at par with the legal rights of the tax payer. The government had to inserted sub rule 1A under rule 117 owing to the technical difficulties on common portal faced by the taxpayers. Had it not been an issue, no need would have aroused for extending the due date.
CARO 2020 - Enlarging Auditor's Responsibility
Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause.
How to get Pollution License/Certificate for business in India?
If you are planning on starting any business which could potentially generate pollutants then you will need to make an application to the respective State Pollution Control Board and obtain a pollution license/Certificate or a consent to establish your business.
IAS 16 - Property, Plant & Equipment
IAS 16 covers the aspects of accounting for property, plant and equipment and represents the list of items falls into 'Tangible' Non-Current Assets.
How music helps in memory building
Psychologists, neuroscientists and researchers have done extensive study in the field of memory and music.A Stanford study found that "music moves [the] brain to pay attention." Researchers found that "music engages the areas of the brain involved with paying attention, making predictions and updating the event in memory"
Meaning of Undertaking| Section 180 of the Companies Act
For interpreting the term 'undertaking', we shall look into the case laws under the erstwhile section 293 (1)(a) of the Companies Act 1956 [Section 180 (1)(a) of the Companies Act 2013]
Business loss u/s 28 vs. specific deductions under the head business
Many times we fall into a confusion regarding the difference between business losses and business expenditure.
Effective measures to avoid financial frauds
Fraud typically involves misrepresentation of facts, either by withholding critical information or providing false statements to another party for the specific purpose of gaining something. Although fraud comes in different forms, it can be categorized primarily into asset misappropriation, financial statement fraud, and corruption.
Popular Articles
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process
- ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
- Income Tax Demand Notice 143(1): Know Why You Received It and What to Do Next?
- TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
