CAclubindia Articles

How to invest in the NPS plan and understand the benefits

CA Aakarsh Jain 21 September 2022 at 08:54

Here is a government program whereby you can contribute 1,000 rupees each month and, upon retirement, receive a monthly pension of 20,000 rupees. To learn every single crucial detail you should be aware of before investing, keep reading.

What are Professional Misconducts of a Chartered Accountant?

CA Rakesh Ishi 20 September 2022 at 14:05

A Practicing Chartered Accountant abstain from soliciting clients or professional work either directly or indirectly by circular, advertisement, personal communication, or interview or by any other means

Qualifications and Disqualification of the Auditor

Neethi V. Kannanth 20 September 2022 at 13:58

There are certain criteria set for a person to be appointed as an auditor of the company. The same is discussed in this article. Read on to know more.

Amendment in Small Company: A move toward Ease of Doing Business

CS Divesh Goyal 20 September 2022 at 08:53

It seems that MCA frequently amending the definition of Small Company to provide many advantages to Corporates. This move of MCA is expected to lighten the compliance burden of about 400,000 companies in India.

Removal and Resignation of Auditor

Neethi V. Kannanth 20 September 2022 at 08:53

An auditor appointed under section 139 of the Companies Act, 2013 cannot be removed from his office before the expiry of his term.

All about Import Export Code & its Registration

Antika Mukherjee 20 September 2022 at 08:53

Any proprietorship, Company, society or charitable organization engaging in the import or export of goods or services duly, are required to get an unique 10 digit Import Export Code allotted to them by the Directorate General of Foreign Trade, Ministry of Commerce.

Digital Lending - A trap or a bonanza

CS Komal Garg 19 September 2022 at 14:39

In the era of growing fintech companies, the option of availing loans on zero interest rates or BUY NOW PAY LATER mode are increasing at fastest pace. Companies such as Zest Money, Simpl etc., are giving credit facilities to general public to avail loans and repay the money in various monthly installments that too with no interest cost sometimes.

Circular 18/2022 issued by CBDT on Section 194R

Shikhar Khurana 19 September 2022 at 10:48

Vide the powers conferred under sub-section (2) of section 194R of the Income Tax Act, 1961 (‘Act’) the Central Board of Direct Taxes ('CBDT') has issued guidelines for removal of difficulties in implementation of this section. These guidelines are binding on the income tax authorities and on the person providing such benefit/ perquisite.

All about internal control

Jyoti Mittal 19 September 2022 at 09:36

Internal control may also be defined as a process comprises of Organisation, People and Information Technology.

Definition of small company u/s 2(85) and key considerations

CA Geetika Bhatia 19 September 2022 at 08:46

The MCA vide its Notification No. G.S.R. 700(E) Dated 15th September, 2022 has yet again revised the definition of Small Company [Section 2(85) of The Companies Act, 2013].