Exported Oriented Units: Units undertaking to export their entire production of good & services may be set up under the EOU scheme Procedural Aspects: Application for setting up, to be made to- ü ‘Board of approval ‘ (BOA) for
Auditors, Watch Out!! Lord Justice Topes had once famously remarked that: The auditor is a watchdog and not a bloodhound. Companies Act, 2013 does not seem to echo this thought! The kind of stringent measures prescribed against auditors
PURPOSE OF THE DISQUALIFICATION The Department of Company Affairs vide its General Circular No. 2/5/2001-CL.V, clarifies that the provisions of section
Changes proposed in the Chartered Accountants (2nd Amendment) Regulations, 2022
Refund process under the Income tax becomes more stricter than earlier through the amended Section 143 (1) A of the Income Tax Act, The Income tax department is...
A HUF is a separate entity for taxation under the provisions of S.2 (31) of the Income Tax Act, 1961. This is in addition to an individual as a separate taxable entity. This indicates that a person may be assessed in two different capacities- as an
Get a detailed analysis of the CA Intermediate September 2025 results, including the list of toppers, their marksheets, and the official pass percentage.
On filling income tax return, one of the crucial part is to fill the TDS claim during the relevant financial year which should be match with TDS Credit reflects in Form 26AS.On non-matching of TDS claimed with TDS credit reflected in Form 26AS, deman
The internal auditors role has become more important ever since before and the legislators, regulators and top business executives realize the importance of auditors in the governance and performance equation. Therefore, the auditors in a
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