CAclubindia Articles

Market is at an all time high at 49K!! What to Do?

Prof. Bajaj 19 January 2021 at 17:49

This article explains the difference between An All-Time High Market and Till-Date High Market and how the purpose of investment is wealth creation and not quick money.

Pre Budget Thoughts For 2021-22 Budget

P.R. Sethuraman 19 January 2021 at 12:25

This article discusses important areas like direct tax,dividend,etc that should be raised in the upcoming budget and also the impact of covid on the budget.

Auditing Financial Internal Controls

S Bhatnagar 19 January 2021 at 09:54

Detailed analysis of provisions regarding Sarbanes Oxley Act(SOX) , Corporate Responsibility for Financial Reports and the Internal Controls to be reviewed by the IT systems auditors while conducting an audit

Taxpayers! Furnish GSTR-1 in time, or pay late fees

CA Umesh Sharma 19 January 2021 at 09:53

Importance of filing GSTR-1 on time,the due date of filing GSTR-1 and the consequences of non-furnishing of GSTR-1 within the due date

Scheme for condonation of delay for Companies restored on the Register of Companies

CS Tanveer Singh Saluja 19 January 2021 at 09:53

Introduction of a scheme for the purpose of condoning the delay in filing e-forms with the ROC called "Scheme for condonation of delay for Companies restored on the Register of Companies"

COVID 19 impact in MLM Business

justin 19 January 2021 at 09:53

Analysis of two different scenarios of MLM business before the impact of COVID-19 and after the impact of COVID-19(present situation)

Digitisation of Physical Shares: How You Can Do It?

Shweta 19 January 2021 at 09:53

Briefly explaining the importance of digitisation of physical shares , this article discusses the procedure on how the shares can be dematerialised.

No Bank Account Attachment Order Under Section 83 Of CGST Act

MOHAN ARYA 18 January 2021 at 15:18

Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be ..

Definition of "Undertaking" under Section 180(1)(a) of the Companies Act, 2013

Ramaswami Kalidas 18 January 2021 at 14:34

This article examines the appropriateness of the definition of "Undertaking" as per section 180(1) (a) of the Companies Act, 2013 as per the Legal Lexicon and also as per the Judiciary.

Section 194DA | TDS on Payment in respect of Life Insurance Policy

CA.R.S.KALRA 18 January 2021 at 09:58

This article discusses the TDS provisions applicable on payment in respect of Life Insurance Policy like who is responsible to deduct tax ,time period of deduction, rate etc.