Popular Articles


FAQs | Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013

  Aruhi    05 May 2021 at 09:48

Frequently Asked Questions on Circular regarding Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by MCA on 03.05.2021.



How to plan your Expenses?

  CA Umesh Sharma    16 January 2024 at 08:12

Planning your expenses holds significant importance. It forms the base of financial stability and empowerment. By meticulously tracking where every rupee spent, you gain invaluable insights into your spending habits, paving the way for informed decisions that align with your financial goals



IPO for Dummies - Shareholders point of view

  CA Aman Rajput    25 December 2023 at 08:25

An IPO, or Initial Public Offering, is a fancy way of saying a company is selling shares of itself to the public for the first time. This is a big deal because it raises money for the company and makes it "public," meaning its ownership is no longer private.



Comprehensive Guide to Section 140B: Taxation of Updated Returns Under the Income Tax Act

  CA Jaydeep Babubhai Vadher    01 March 2025 at 08:34

Section 140B governs the tax payment mechanism when an assessee furnishes an updated return under Section 139(8A).



SEBI: Efforts to align reporting requirements with the rapid evolution of Alternate Investment Funds

  CS Anupriya Saxena    26 September 2023 at 09:04

Alternate Investment Fund (“AIF”) is a relatively new concept in India as it is just a decade-old concept, which was boosted by the surge of Venture



All About the Taxation of a Partnership Firm

  CA.Sangam Aggarwal    04 July 2025 at 08:31

This article provides a comprehensive guide to the taxation of partnership firms, covering everything from the basics of firm-level taxation to the treatment of partner remuneration, capital contributions, and taxability upon retirement or reconstitution.



NBFC widens the scope of entities which can engage in factoring business via Factoring Amendment Bill 2021

  Tanuj Chandra Saxenaa    24 August 2021 at 09:27

A factoring business is a business where an entity acquires the receivables of another entity for an amount. However, credit facilities provided by a bank is not considered factoring business.



Maryada of Taxation for Businesses

  CA Umesh Sharma    15 April 2024 at 14:02

What are the various Income Tax and GST Maryadas (Limits) that the taxpayers must know?



Legality of Issuing a Single Show Cause Notice for Covering Multiple GST Assessment Years

  Rajannaidu Karri    10 October 2024 at 08:44

The practice of the GST Department issuing a single Show Cause Notice (SCN) for multiple assessment years has raised significant legal concerns. While this practice may be convenient to the GST Department, it often creates challenges for both the GST Department as well as taxpayers.



CBDT's Revised Condonation Timeline: A Chartered Accountant's Perspective

  CA Naveen Panwar    22 November 2024 at 08:38

The CBDT has recently issued a circular reducing the time limit for filing condonation of delay applications related to ITR. This procedural update is critical for taxpayers seeking to rectify past filing delays, especially for claiming refunds or carrying forward losses.




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us

CCI Articles

submit article