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CAclubindia Articles


Transmission of Securities

Posted by Devershi Gupta 03 December 2021 1438 Views

"Transmission of Securities" means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.



What PMC bank’s different classes of depositors, creditors would get if the proposed Scheme of amalgamation is approved?  

Posted by Shivaprasad Laxman Chhatre 03 December 2021 5364 Views

After a big fraud that was reported, in September 2019, inspections conducted by RBI showed complete erosion of capital and substantial deposit erosion of the bank.



Important Topics for CA Intermediate Exams - Group 1

Posted by Neethi V. Kannanth 03 December 2021 54555 Views

Through this article, I’ll give you the weightage on each topic which would help you in deciding what are the important topics and where should the focus be first given.



All about Sweat Equity

Posted by Devershi Gupta 03 December 2021 12041 Views

Sweat equity is generally not monetary and, in most cases, comes in the form of physical labor, mental effort, and time. Sweat equity is commonly n the corporate world - especially for startups.



How to be Eligible to Avail a Credit Card

Posted by Suhasinipro badge 03 December 2021 3236 Views

Credit card use has increased in India with more than 52 million people using credit cards. Recently, due to the frequency of online and contactless payments, credit cards have risen in the popularity charts. More Indians rely on credit cards for purchases/payments from groceries to utility bills.



Preliminary Notices for non-appointment of Cost auditors being issued by MCA

Posted by CMA Navneet Kr Jain 03 December 2021 2251 Views

It is important to note that the non-compliance is identified at the earliest by the management itself and appoint the cost auditors before the they receive the notice from the MCA.



My fight with depression

Posted by CA Anurag Sharma 03 December 2021 3046 Views

Take time for yourself. Understand yourself. Don't be ashamed to share your mental situation with people around you.



ICAI Elections 2021 - Who can Contest and What is the Eligibility Criteria?

Posted by Neethi V. Kannanth 03 December 2021 4858 Views

Through this article, let me tell you, who can contest the elections and what are the eligibility criteria required to contest for elections?



Sec 115BAC: New system for calculation of income tax liability of individual and HUF

Posted by CA Alexandar Gazi 02 December 2021 17283 Views

The Budget 2020 introduced section 115BAC in the Income Tax Act, 1961. The section is applicable for income earned for the periods starting from 01.04.2020 i.e. from the assessment year 2021-2022 this new system (optional) takes effect for the calculation of income tax liability of an individual and HUF.



Artificial Intelligence in Quality Control Maturity Model

Posted by CA Amrita Chattopadhyay 02 December 2021 1696 Views

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietors towards a technologically driven mechanism to increase operational efficiency.




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