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CAclubindia Articles


Signing of Board's report and financial statement - Companies Act and SEBI (LODR)

Posted by Affluence Advisory 17 July 2024 1561 Views

Section 134(1) of Companies Act, 2013 (‘the Act’) provide for signing of board’s report. It read as follows:“(1) The financial statement



Understanding Mutual Fund Factsheets: Key Insights

Posted by CA Rakesh Ishi 16 July 2024 996 Views

Understanding these components will help investors make better-informed decisions and assess the performance and suitability of mutual funds effectively.1. Fund...



Notifications & Circulars - In light of 53rd GST Council Meeting Recommendations

Posted by Affluence Advisory 16 July 2024 1868 Views

The 53rd GST Council Meeting brought forth significant recommendations that have been elucidated in recent notifications and circulars. The key Notifications an...



Who Should File ITR even when Income is Below Exemption Limit?

Posted by CA Umesh Sharma 16 July 2024 1323 Views

Arjuna (Fictional Character): Krishna, the due date for filing of Income Tax Return for Individuals is 31st July, however still many people around the nation ha...



Listing Of Companies On Stock Exchanges

Posted by Akansha Rathi 15 July 2024 387 Views

There are 2 national level Stock exchanges in India- Bombay Stock Exchange and National Stock Exchange, each have different segments or boards to cater to companies of various sizes and stages of growth, which are as follows:



Budget - An Understanding of Basics

Posted by Manish Mehra 15 July 2024 1257 Views

The budget is an important event for the country; it has a far-reaching impact on the lives of millions of people in the country and around the world. It is a reflection of the government's intentions toward various parts of the economy. Let us brush up on a few basics regarding the same.



Inverted Duty Structure and Refund of ITC

Posted by Pounraj Ganesan 13 July 2024 1701 Views

In this article, we will explore what the Inverted Duty Structure entails, its impact on businesses, and how the refund of ITC works under this system



Section 16(4) Time Limit and RCM supplies received from Unregistered Persons

Posted by CA Roopa Nayak 13 July 2024 3600 Views

The author has examined the latest circular and implications thereof in this article.



Integrating Social Impact Assessment: A Holistic Approach to Planning and Decision-Making

Posted by CA Rajeev Joshi 13 July 2024 128 Views

While Social Impact Assessment (SIA) has become significant in evaluating the potential effects of projects, programs, and policies on communities and social st...



Benefits of Filing Return of Income

Posted by Affluence Advisory 13 July 2024 937 Views

In this article, we make an attempt to discuss some of the benefits of filing income tax returns and what the best way to go about doing so is.




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