Popular Articles

Right to Travel Abroad: Fundamental Right to Dignity & Personal Liberty

Posted by Kapil Chandna 05 February 2021 3996 Views

SC time and again has confirmed that Right to travel abroad is the most cherished Fundamental Right as envisaged in Article 21 of the Constitution of India and the same cannot be taken away except according to the procedure established by law.

Critical Amendment Proposed in Zero Rated Supplies under IGST Act

Posted by CMA Ramesh Krishnan 05 February 2021 3996 Views

At the present Sec. 16 of the IGST Act deals with zero rated supplies under GST. The Finance bill 2021 has proposed some changes in section 16 and the same is produced in this article.

ESOP - A Motivational Tool For Startups

Posted by Dhaval Gusani 26 April 2018 3996 Views

INTRODUCTION Traditionally, ESOPs were given to remunerate senior employees and to acknowledge their proven contribution to the company. However, in modern time...

IFRS 8 Operating Segments

Posted by CA Chandan 10 August 2019 3995 Views

� In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 SegmentReporting, which h

GST on OIDAR Services by Foreign Firms Starting Oct 1, 2023

Posted by Bimal Jain 03 October 2023 3994 Views

GST chargeable on OIDAR services by foreign firms to individuals & Govt irrespective of any usage w.e.f. 1st Oct 2023

Analogical Thinking: A powerful tool to understand complex concepts

Posted by CA Rakesh Ishi 21 March 2023 3994 Views

In this article, we will explore how you can use analogy thinking to prepare for the CA exam in a particular subject.

Late Filing Fees Applies From 17th September 2025: Check How Much will be Levied?

Posted by Mitali 15 September 2025 3994 Views

Know late filing fees under Section 234F (Rs 5,000 or Rs 1,000 based on income) and interest under Section 234A, 234B, and 234C. Understand when penalties apply and how timely tax payment can save you from extra charges.

GST Compliance Checklist for FY 2024-25: Key Activities to Complete Before March 2025

Posted by Bimal Jain 10 March 2025 3993 Views

Activities to be Undertaken for GST Compliances of FY 2024-25 in March 2025

An overview of Internal Audit Series 100 and 200

Posted by Ram Agrahari 08 September 2020 3993 Views

This article gives an overview of the Internal Audit Series(SIA) 100 and 200. It explains the scope, applicability and objectives of Internal Audit Series(SIA) 100 and 200.

Taxpayers Could Gain the Ability to File Revised GST Returns From 2025

Posted by Shivani 26 December 2023 3992 Views

The government is looking for a significant change in the Goods and Services Tax system by considering the introduction of the option for taxpayers to file updated or revised returns.