Popular Articles


All you need to know about KAM- Key Audit Matters

Posted by CA. Anshul Gupta 13 March 2019 29027 Views

For the first time, audit reports of listed companies for Financial year 2018-19 will contain a section called Key Audit Matters (KAM). T



UDIN ICAI(Unique Document Identification Number) System

Posted by Pranay Kumar 29 February 2024 29023 Views

The complete System of UDIN is designed and developed for ICAI by New Delhi Based Software Company Binarysoft Technologies.



Income declared u/s 44AD-no need to explain each cash deposit

Posted by Amit Bajaj 02 March 2011 29009 Views

Income declared u/s 44AD- Assessee not liable to explain each entry of cash deposit. I have found the following Judgement very useful for small assessees who declares their income under presumptive income schemes and I am sharing it here for benefit



TCS Return Due Date: New Deadline For Tax Year 2026-27

Posted by Ishwarya Keerthi B 25 June 2026 28996 Views

Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.



Cash discount under Excise valuation - SC Judgement and its analysis

Posted by Yash Goyal 08 September 2015 28987 Views

Dear All,In this article, I have discussed a recent judgement of the Supreme court and also shared my views / confusion in regards to the same. Request the readers to express their valuable views in this regard. Introduction:It is a common industry p



Calculation of Limits u/s 186 of the Companies Act, 2013

Posted by ACS Ami Sheth 20 February 2017 28977 Views

This article explains in brief, the provisions of Section 186 of the Companies Act, 2013 applicable to all companies



EBITDA !

Posted by CA. Dashrath Maheshwari 01 November 2008 28970 Views

A CLEAR LOOK AT EBITDA:Normally, investors focus on cash flow, net income and revenue as the basic measures of corporate health and value. But in recent years, another measure has crept into quarterly reports and accounts: earnings before interest, t



Make in India Initiative: A World of Opportunities for CMA's

Posted by Kapil Kaushik 26 September 2014 28948 Views

CMA: Cost and Management Accountant, is one of the fastest growing professions in India. The commerce students have a few options to choose after completion of senior secondary. As it is a trend in India, students prefer to follow their friends or pa



TDS is not Tedious

Posted by Amol Gopal Kabra (CA,CS,DISA) 07 May 2012 28937 Views

TDS IS NOT TEDIOUS TDS, means Tax Deducted at Source, seems to be very tedious at the first instance. I have come across many people who take TDS as a very complicated task. This made me write an article on this topic. This article



Section 74 Vs Section 75 of Customs Act, 1962

Posted by CA Dhiraj Ramchandani 12 December 2011 28931 Views

INTRODUCTION Customs Act, 1962 is one of the widest concepts. Moreover, there are so many doubts arising while dealing with the same. Something similar I came across




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