CAclubindia Articles

Key Highlights of Union Budget 2022-2023

Corporate Salahkar & Associate 05 February 2022 at 08:48

Key highlights of Union Budget 2022-23 as announced by Hon'ble Finance Minister Smt. Nirmala Sitharaman during her 4th Budget session on 1st February 2022

Decoding Digital rupee as announced in Union Budget 2022

Aarti Maurya 05 February 2022 at 08:48

Finance Minister has announced the reserve bank of India (RBI) will soon issue a central bank - backed digital currency (CBDC). What is CBDC, and what is need for it? What changes will it bring for country?

Decoding Barbell Strategy

akhila 05 February 2022 at 08:48

Barbell strategy uses a combination of safety nets to which are placed in the most vulnerable sectors of the economy so as to tackle the challenges on a real time basis

Budget 2022: Major changes in GST Act 2017

FCS Deepak Pratap Singh 05 February 2022 at 08:48

The Union Budget-2022, presented by Finance Minister Mrs. Nirmala Sitaraman is a non-political and one of the best budgets presented for India. This Budget is a growth oriented and the government has presented it keeping in mind 25 years roadmap of development of India.

Synopsis on Union Budget 2022

P.R. Sethuraman 04 February 2022 at 17:15

All about Budget 2022

Some facts related to applicability of DTAA

FCS Deepak Pratap Singh 04 February 2022 at 10:29

The Income Tax Act,1961 provides for taxation of a certain income earned in India by Mr. X a non-resident. The DTAA, which applies to Mr. X provides for taxation of such income in the country of residence. Is Mr. X liable to pay tax on such income earned by him in India?

Updation / Correction of date of birth online in EPFO records

CS Lalit Rajput 04 February 2022 at 09:01

Employee having valid UAN, need to make sure that his or her date of birth (DOB) details are true and correct in Employees’ Provident Fund (EPF) records and also similar as mentioned in the Aadhaar database. In case of mismatch, the UAN holder may face delay in EPF withdrawal claims.

Consideration of cyber security controls in the audit program

CA Amrita Chattopadhyay 04 February 2022 at 08:56

This article aids in providing to understand the cyber risk and the audit approach by the auditors to comply with SA 315.

Need of Revisional Authorities under Tax laws

CA. Pushp Kumar Sahu 04 February 2022 at 08:45

There is an utmost importance of Revisional authorities under Tax laws (both under Income Tax Law and GST Law) to safeguard and protect the interest of revenue as they act as a reviewer of the orders passed by the lower authorities which fall under their respective jurisdictions.

Updated Return: A thorough Analysis

CA Gyati Gupta 04 February 2022 at 08:45

Till 31.01.2022 we had heard of terms like Original Return, Revised return and Belated Return, but with Finance Bill 2022 came a new concept of Return which is named as Updated Return.