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CAclubindia Articles


Audit Trail and Importance of Access Control

Posted by CA Amrita Chattopadhyay 04 May 2023 8765 Views

The Ministry of Corporate Affairs vide notification dated March 24, 2021 issued the Companies (Audit and Auditors) Amendment Rules, 2021 which made various changes in Rule 11 of the Companies (Audit and Auditors) Rules, 2014.



Analysis of provisions of Section 45 of Insurance Act, 1938

Posted by FCS Deepak Pratap Singh 04 May 2023 8442 Views

As you are aware that Insurance is a promise made by an insurance company to the insured to indemnify him from financial loss on occurrence of insured risk/s. An Insurance Policy is a contract between insured and the insurance company and based on the principle of good faith.



SAC code in GST

Posted by Ishita Ramani 03 May 2023 12651 Views

The GST system uses a nomenclature called SAC code, which was created by the Central Board of Indirect Taxes and Customs. These codes aid in identifying services and their corresponding GST rates to calculate the applicable tax amount.



Statutory Compliance Calendar for May 2023

Posted by CA Raja Shaw 03 May 2023 12917 Views

Compliation of various compliance due date under a single table like Income Tax Act, 1961, Goods and Service Act, 2017, Employees' State Insurance Corporation Act & Employees Provident Fund Organisation Act.



Delayed Possession of Your Dream Home? Here's How to Seek Relief in India

Posted by Rashmi 03 May 2023 4239 Views

If you are a homebuyer in India and your house is stuck in a delayed real estate project, here are some actions you can take



Retrospective applicability of Sec 153C "2015 amendment" as held by Supreme Court

Posted by CA.Mohit Gupta 02 May 2023 8673 Views

The Supreme Court held that the amendment brought to Section 153C of the Income Tax Act 1961 by the Finance Act 2015 will retrospectively apply to searches conducted prior to the date of the amendment, i.e., 01.06.2015.



Corporate Litigation: The Crucial Role of Board Oversight and Auditor's Responsibility

Posted by CA Sanat Pyne 02 May 2023 2719 Views

Corporate litigation refers to the legal disputes that arise between a company and another party, such as customers, shareholders, employees, suppliers, or regulators.



Due Date Calendar for the month of May 2023

Posted by CS Divesh Goyal 01 May 2023 14861 Views

Due Dates under Goods and Service Tax, Income Tax Act, FEMA, LLP Act, FEMA, Companies Act, 2013 in the Month of May 2023.



Preparing business for the rise of retail trading in India

Posted by Neha 01 May 2023 1416 Views

India has long been known as a hub for business and entrepreneurship, with a thriving startup ecosystem and a rapidly growing economy. However, in recent years, there has been a growing trend of retail traders entering the market and having a significant impact on the Indian business landscape.



Designated Partner of an LLP: An Overview

Posted by Ishita Ramani 01 May 2023 5222 Views

The LLP Agreement mandates that any gap in the designation of partners must be filled within 30 days of its formation. In the absence of a designated partner or in the case of a single partner, every member of the LLP is considered a partner.




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