CAclubindia Articles

Audit Trail Maintenance: Management's Key Responsibilities

Posted by CA Praveen 10 April 2023 5455 Views

Discover who is responsible for maintaining and preserving audit trails. Learn about management's crucial duties for compliance and data integrity.

IND AS 10 Explained: Events After Reporting Period

Posted by CA Sanat Pyne 10 April 2023 1865 Views

Understand IND AS 10: Learn about adjusting vs. non-adjusting events, disclosure requirements, and how it impacts your financial statements. Get clarity now!

GST for Freight Forwarders & Exporters: Key Changes Explained

Posted by Member (Account Deleted) 10 April 2023 15243 Views

Understand the GST implications for freight forwarders and exporters. Learn about exemption withdrawals, place of supply rules, and refund impacts post-Finance Act 2023.

Updated Tax Return u/s 139(8A) & 140B Explained

Posted by Latish Alwani 08 April 2023 9668 Views

Learn about updated income tax returns under Section 139(8A) and 140B. Discover time limits, eligibility, and how to calculate additional tax.

Ind AS 116: Brief overview on Ind AS 116 - Leases

Posted by Hardik 08 April 2023 288041 Views

Ind AS 116 sets out the principles for the recognition, measurement, presentation, and disclosure of leases.

Additional Tax under section 140B

Posted by Neethi V. Kannanth 08 April 2023 123649 Views

A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.