CAclubindia Articles


Which is better for a CA Student? Regular College or Correspondence?

Posted by Suhani Ahuja 09 February 2022 13179 Views

Students frequently face a choice on whether to attend Regular College or Correspondence College. At the end of the day, the decision is yours to make, but these are the things you must consider before making that decision.



Whether non-refundable grants be considered as Capital Expenditure and not allowed as expenditure for deduction

Posted by FCS Deepak Pratap Singh 08 February 2022 2868 Views

The appellant-Corporation, National Co-operative Development Corporation, was established under the National Cooperative Development Corporation Act, 1962 (hereinafter referred to as the ‘NCDC Act’). 



Taxation in Crypto World! Your loss is your loss and Your gain is Government's Gain!

Posted by Member (Account Deleted) 07 February 2022 5152 Views

Krishna, Honourable Finance Minister Mrs. Nirmala Sitharaman had declared the Finance Budget of 2022-23 on 01st February in the Lok Sabha. And this year the government decided to tax Virtual digital assets (VDA) so what was the reason behind doing this?



Consideration of cyber security controls in the audit program

Posted by CA Amrita Chattopadhyay 07 February 2022 2616 Views

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



The Tale of 'Arth', 'Shashtri' and the 'New TDS on Perks'

Posted by Mayank Mohanka 07 February 2022 7276 Views

Yes, it was the Budget Day. Two close friends, 'Arth'- a businessman and 'Shastri' - a CA, went out for a stroll in late evening.



How Fiscal Deficit, Revenue Deficit and other key figures prepared for Budget 2022

Posted by Jatin Pal 07 February 2022 6751 Views

Total budgeted receipts are 39,44,909 crore out of which 56% is revenue receipts i.e revenue from tax and balance 46% is majorly from loans and borrowings. The percentage is higher than as compared to the figures related to the actuals of the financial year 2020-2021.



Key Highlights of Union Budget 2022-2023

Posted by Corporate Salahkar & Associate 05 February 2022 5239 Views

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



Difference between subrogation and assignment

Posted by FCS Deepak Pratap Singh 05 February 2022 2613 Views

An insurance policy issued to the insured by the insurance company is a contract between them and any claim of loss will be payable according to the terms and conditions agreed between the parties and mentioned in the contract.



Life of Crypto

Posted by Preeti Negi 05 February 2022 5083 Views

Crypto currencies are something that most of us have heard of from time to time through various venues. Such information has filled our social media feeds. Crypto has made a few people wealthy, and it has inspired others to pursue their dreams of establishing a niche.



Decoding Digital rupee as announced in Union Budget 2022

Posted by Aarti Maurya 05 February 2022 1833 Views

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?




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