Popular Articles

What is credit insurance

yashika jain 26 December 2014 at 10:55

CREDIT INSURANCEBefore I begin, though I have discussed about credit insurance in detail, I would like to say that this tyoe of insurance is not usually offered in India. It is a new form and not much talked about. Thank you.WHAT IS IT?Credit insuran

CBDT Issues Rules for Taxing Partnerships in India

CA Sapna Ghelani 06 July 2021 at 09:23

The guidelines were issued to give transparency on the methods to be followed while determining the tax liability. These changes are applicable from Assessment Year 2021-22.

Clarification issued by CBIC on Refund Application

CA Shubham Kumar 05 October 2019 at 12:38

Clarifications issued by the CBIC on filing of refund application where NIL return has already been filed and favorable order received in appeal or any other forum. Following is the key point related to such circulars issued on 3rd October 2019.

Mounting NPAs: What Went Wrong?

CP Jain 26 April 2016 at 11:55

In last 15 years, Indian Banks have tasted huge jump in non- performing assets. This has grown with the growth in advances which is quite convincing. Currently, NPA are more than Rs. 5.00 Lac Crs. or about 75 billion USD. Actual figures of NPA and s

Key Action points to be considered before filing GSTR-1 & GSTR-3B of September 2021

Bimal Jain 23 September 2021 at 11:43

Finally, after facing every step of hurdle during past financial year, the final goal of every taxpayer is to assess their business records and analyze and correct the mistakes made during the past financial year either through GSTR-1 and GSTR-3B of September, 2021, following the end of financial year, being 2020- 21

Applicability of Gratuity in organizations

Anand Krishnakumar 04 July 2019 at 11:26

For any organisation, accurate computation of liability towards employee benefit is critical to ensure they are suf

Recent Amendments In Clause 49

Ankit Dangayach 13 October 2007 at 02:44

Sebi has recently revised Clause 41 of the Equity Listing Agreement, which governs the submission of quarterly results to stock exchanges. The revision aims to rationalise formats and the submission process. The revised Clause 41 is applicable in res

Diksha Goyal, All India Topper (AIR-1), CA Final January 2026 in an exclusive interaction with CAclubindia

CCI Team 02 March 2026 at 12:07

CA Final AIR 1 (Jan 2026 Exams) Diksha Goyal reveals her study strategy, mindset and success tips. Learn how quality study hours helped her secure Rank 1 twice...

GSTR-2A Reconciliation: A Comprehensive Guide

Nikita Agarwal 10 August 2023 at 15:21

GSTR-2A is a document generated for recipients of goods and services under the Goods and Services Tax (GST) system in India. It is an auto-drafted statement that contains the details of purchases made by a taxpayer from registered suppliers.

Key point and analysis of final rule on range concept and use of multiple year data

RAGHAV GUPTA 30 October 2015 at 10:42

Key Point and Analysis of Final Rules on �Range Concept� and �Multiple year data� in Transfer Pricing provisions IntroductionThe Income-tax Act provides for determination of income having regard to Arm�s Length Price (A