CAclubindia Articles

Benefit to salaried employees in Union Budget and computation

Posted by Amrish Koria 08 August 2018 12755 Views

The existing provision of clause (ii) sub-section (14) of Section 10 of the Income Tax Act 1961, provides the exemption of conveyance or transport allowance of ...

CA IPCC ITSM - The Game Changer!!

Posted by Dwaipayan Paul 07 August 2018 21729 Views

The whole effort that a student puts to get passed in CA IPCC exam may be caste away only because of this particular paper. There are students who, after giving...

Implication of non-filing of annual form - Companies Amendment Act, 2017

Posted by CS Divesh Goyal 07 August 2018 8860 Views

SHORT SUMMARY:In this Flash editorial, the author begins by referring the provisions of section 92 & 137 of Companies Act, 2013 relating to filing of MGT-7

Audit under GST

Posted by DHARMESH BABUBHAI MISTRY 07 August 2018 40594 Views

Audit under GST Act 2017 Under GST Audit would be done in Two Ways: section 65 (compulsory audit by tax authorities) section 66 (special audit by chartered ac...

How to prepare for CA Final Audit Paper

Posted by CA Sandeep Kumar 07 August 2018 38650 Views

Hi Friend, Paper No 3 of CA Final is Advanced Auditing & Professional Ethics and objective of this paper to gain expert knowledge of current auditing practi

Scoring exemption in Law Paper

Posted by Swati Shankar 06 August 2018 36076 Views

I would like to address another important issue which is very common among CA students which is regarding the ways of dealing with the subject of LAW. I would b...

Reserve Unique Name or RUN service by MCA - Pros and Cons

Posted by CS Jigar Shah 06 August 2018 19034 Views

In a continuous effort to ease of Doing Business in India, the Ministry of Corporate Affairs (MCA) has issued Companies (Incorporation) Amendment Rules, 2018 by...

GST Supplies without Consideration

Posted by Udaya Chandran 06 August 2018 19022 Views

As per the Section 7(c) of GST Act, there are activities which are considered as supply for the purpose of this Act even without consideration. The Schedule I ...

FAQs on DSC

Posted by CS Jigar Shah 06 August 2018 8723 Views

What is DSC (Digital Signature Certificate)?Digital Signature Certificates (DSC) is the digital equivalent (that is electronic format) of physical or paper cer...

Budget 2018 proposals Impacting Charitable/Religious Trusts

Posted by Tarun Kumar Madaan 06 August 2018 12321 Views

This government is continuously tightening the law to bring more transparency in the working of Charitable/Religious Trusts. It was the introduction of Exit Tax...