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CAclubindia Articles


Is ESG Supplementary to CSR or a Substitution?

Posted by Sai Kiran 02 March 2024 208 Views

In recent years, people have been talking a lot about businesses being responsible and sustainable. They use terms like ESG (Environmental, Social, and Governance) and CSR (Corporate Social Responsibility). But are these just different words for the same thing, or are they separate but related ideas?



Section 16 (4): Will Delayed filing of return cost the availability of ITC to Defaulters?

Posted by Rovin Kothari 02 March 2024 2234 Views

Section 16(4) of the CGST Act, 2017 sounds like a nightmare to taxpayers whose Input Tax Credit is disallowed by the Department.



Last-Minute Tax Planning for NRIs: Maximizing Benefits and Minimizing Liabilities

Posted by CA Arun Tiwari 02 March 2024 248 Views

This article aims to provide NRIs with practical guidance on last-minute tax planning strategies to ensure compliance with tax laws and optimize their financial position.



How to Fill Aadhaar Card Enrolment Form

Posted by Priya Mulukutla 01 March 2024 1146 Views

The process for filling out an Aadhaar Card Enrolment form has been explained in this article



ESOP: Understanding Types & its Tax Impact

Posted by Affluence Advisory 01 March 2024 609 Views

"Employee Stock Ownership Plan" commonly known as ESOP is an employee benefit plan that grants employees an ownership stake in the company. Employers choose which employees will benefit from ESOPs, how many shares to distribute, and how much to charge.



Centralized Approval of ROC Forms

Posted by CS Divesh Goyal 01 March 2024 477 Views

MCA issued a notification on 02nd February 2024. Notification is related to the Central Processing Center. This seems aimed to free up capacity at the offices of Regional Directors and Registrar of Companies to deal with governance, penalty, scrutiny matters.



Companies Act, 2013: A Decade of Transformative Impact on India's Corporate Landscape

Posted by CS CHARU VINAYAK 01 March 2024 376 Views

The enactment of the Companies Act, 2013 marked a significant milestone in India's corporate governance framework.



Partnership Company ITR Filing: All you need to know

Posted by Ishita Ramani 01 March 2024 1175 Views

In this article, we have discussed all about ITR filing for partnership firms which will help you become more.



Capital Receipts and Revenue Receipts: Purpose, Taxability & Examples

Posted by Khush Trivedi 29 February 2024 1406 Views

In any business the basic fuel that requires to keep the business alive is only an Income or Receipts. As the important purpose of an economic activity is to earn money business is generating different types of revenues. We can bifurcate these Revenues or Receipts in two different categories i.e. Capital Receipts & Revenue Receipts 



Exemptions Under GST

Posted by Priya Mulukutla 29 February 2024 2665 Views

The Goods and Services Tax, GST is the indirect tax applicable in India on the purchase of goods and services. The GST Council is tasked with the responsibility of recommending to Unions and States on important issues, including the goods and services that are to be exempted from GST.




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