CAclubindia Articles

EPFO's strategic move to safeguard retirement funds in the booming Indian stock market

Rashmi 14 April 2023 at 07:16

The Employees' Provident Fund Organisation (EPFO), which manages the retirement savings of over 60 million subscribers in India, has decided to modify the redemption policy for exchange-traded funds (ETFs) in a bid to boost returns for its subscribers and shield its income from market volatility.

Understanding IND AS 24: Related Party Disclosures

CA Sanat Pyne 14 April 2023 at 07:16

IND AS 24 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that outlines the disclosure requirements for related party transactions in financial reporting.

Taxability u/s 115BAC vs Taxability under Normal Provisions of IT Act

Latish Alwani 14 April 2023 at 07:16

Section-115BAC (Summarised Provisions)

Most Commonly Used TDS Sections along with TDS Rates and Threshold Limit

CA. Bhavik P. Chudasama 13 April 2023 at 16:37

Tax Deducted at Source (TDS) is a mechanism of collecting income tax at the source of income itself. TDS is applicable to various types of payments such as salary, interest, commission, rent, etc.

Important Statutory Due dates for OPC Annual Filing for FY 2022-23

Ishita Ramani 13 April 2023 at 14:37

OPCs are required to file two annual forms, namely MGT 7A and AOC 4, every year. It’s important to understand what these forms are and their respective due dates for OPC Annual Filing.

FAQs on IND AS 113: Fair Value Measurement

CA Sanat Pyne 13 April 2023 at 14:37

IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.