CAclubindia Articles

Everything about Audit Trail

CS Divesh Goyal 27 April 2023 at 09:29

In this article, the author shall discuss everything about the Audit Trail.

Understanding Intellectual Property Rights: An Overview

CA Sanat Pyne 27 April 2023 at 08:50

Intellectual Property Rights (IPR) are a set of legal rights given to individuals or entities who create or innovate in the fields of arts, literature, inventions, trademarks, and designs.

SC Limits Tax Authorities' Power to Reopen Completed Assessments Without Incriminating Material

Rashmi 27 April 2023 at 08:50

The Supreme Court has ruled that the income tax (I-T) department cannot reopen completed assessments under Section 153A of the I-T Act, unless "incriminating material" is found during search and seizure operations.

All You Need To Know About Financial Engineering

CA Ruby Bansal 26 April 2023 at 16:45

Financial engineering is an interdisciplinary branch of the investment industry that makes use of applied mathematics, statistics, computer science, financial theory, and economics to conduct quantitative analysis on the financial markets.

Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB

Geetanjali Pandey 26 April 2023 at 09:29

COMPARATIVE ANALYSIS OF SEC 12AA/12AB REGISTERED TRUST /INSTITUTION OR TRUST/INST/FUND REFERRED TO IN SUB CLAUSE (iv)(v)(vi)(via) of Sec 10(23C)

Understanding IND AS 32: A Guide to Financial Instruments Presentation

CA Sanat Pyne 26 April 2023 at 08:47

The purpose of IND AS 32 is to provide transparent and relevant information about financial instruments to stakeholders, including investors, lenders, and regulators.

Mandatory Certificate from Income Tax Portal for Section 80G Tax Deduction

Rashmi 26 April 2023 at 08:47

When you donate money to a charity or NGO, you can get a tax deduction under Section 80G of the Income-tax Act, 1961. This means that you can reduce the amount of tax you have to pay based on the amount you donated.

Difference between GSTR-1 and GSTR-3B

Ishita Ramani 26 April 2023 at 08:47

Taxpayers file several types of GST returns annually, but this blog will focus on GSTR-1 and GSTR-3B. This article will explore the differences between the two...

Filing of Form No. 10 of Income Tax Act

Geetanjali Pandey 25 April 2023 at 17:46

This Article is related to one of the amendment made in Form No. 10 by Notification No. 96/2022 dated 17th August, 2022 which became applicable for all the Trust/Institution registered under sub clause (iv)(v)(vi)(via) of Section 10(23C) of the Act for F.Y. 2022-23 (A.Y. 2023-24).