CAclubindia Articles

Major changes in Financial statements disclosures and audit reporting for FY 2021-22 and onwards

Posted by SANJAN DE 02 April 2022 125316 Views

MCA had introduced changes in Schedule III to the Companies Act, 2013 vide its notification G.S.R. 207(E) dated 24th March, 2021 and also introduced changes in audit reporting vide the Companies (Audit and Auditors) Amendment Rules, 2021 G.S.R. 206(E) dated 24th March, 2021 and the Companies (Auditor’s Report) Order, 2020.

What is an SEZ, tax & trade implications on companies located in SEZ?

Posted by Taxblock 02 April 2022 2571 Views

A Special Economic Zone (SEZ) is a zone wherein businesses enjoy simpler tax and easier legal difficulties. It is located in a country’s national borders only, but they are treated as foreign territory for tax purpose.

Will The Policy of IIA Ruin the Hard Work Of Chartered Accountants?

Posted by Poojitha Raam Vinay

02 April 2022 43923 Views

Indian Institute of Accounting and its implementation was put forth in a parliamentary panel as a proposal in March 2022.

Non-disclosure or concealment of material facts under insurance

Posted by FCS Deepak Pratap Singh 02 April 2022 3657 Views

A Mediclaim Policy is a non-life insurance policy meant to assure the policyholder in respect of certain expenses pertaining to injury, accidents or hospitalisation

Important Due Date Compliances for the m/o April 2022

Posted by Neethi V. Kannanth 01 April 2022 13060 Views

Important due dates for the GST Returns / Income Tax Compliance / PF / ESIin the Month of April 2022

How To Study Effectively For CA Exams

Posted by Suhani Ahuja 01 April 2022 5242 Views

If one stays focused and follows the given tips, they can overcome their anxieties and apprehensions and readily achieve their goals.

CSR-2: Details to be Mentioned At Column 3

Posted by CS Divesh Goyal 31 March 2022 2132 Views

In this editorial author shall discuss, "Which year figures should be mention in Column 3 of CSR-2, Whether we have to mention figures of FY 2019-20 (i.e. 31.03.2020) or FY 2020-21 (i.e. 31.03.2021)".

Procedure of Incorporation of Public Limited Company

Posted by Neethi V. Kannanth 31 March 2022 3525 Views

The business cannot be started immediately after receiving the COI. The business has to apply for a certificate of commencement within 180 days of the COI stating that all the subscribers have paid the subscription money through Form INC-20A.

SC: Claim against an unregistered vehicle is not payable

Posted by FCS Deepak Pratap Singh 31 March 2022 3660 Views

From judgement of Apex Court mentioned above it is clear that Registration of a Vehicles according to the provisions of Section 39 of MVA,1988 is mandatory and a person without valid registration is not allowed to drive vehicle at public place.

New E-Way bill limit extended to Rs. 2 Lakhs in Rajasthan from 1st April 2022

Posted by CA Puja Sharma 30 March 2022 55440 Views

From 1st April 2022, an increased limit of Rs. 2 Lakhs shall apply where the movement of goods movement commences and terminates within the area of same city without crossing the area of the city. This limit has been notified vide Notification No. F.17(131-Pt-II)ACCT/GST/2017/7713 dated 24th March 2022 and shall be effective from FY 2022-23 onwards.