CAclubindia Articles

Alteration in Object and Name Clause of MOA & AOA

Posted by CS Rashi Jain 31 October 2020 12420 Views

A company can alter its object clause by way of addition, deletion, modification, and substitution. In this article, we discuss the steps for alteration in the Object and Name Clause of MOA & AOA.

Introduction to US Tax Returns

Posted by Heer Gajjar 31 October 2020 11204 Views

The US Tax returns are broadly classified into 7 main categories. The types of tax returns, description, and their due dates are described in this article.

CARO 2020 - A Stitch in Time Saves Nine

Posted by Prateek Mankad 31 October 2020 7843 Views

The requirement to report exceptions in the consolidated financial statements requires careful planning. Auditors should factor this when finalizing the group audit instructions.

CARO 2020 - The devil is in the detail!

Posted by Prateek Mankad 31 October 2020 6923 Views

In this article, we deal with the reporting requirements related to assets. CARO 2020 largely retains the principles and reporting requirements of property, plant, and equipment.

Cooperative Banks - In the light of The Banking Regulation (Amendment) Act, 2020

Posted by Manish Mehra 31 October 2020 4269 Views

There are 1577 cooperative banks in India as 33 State cooperative banks, 1482 Urban cooperative banks, 62 multi-state cooperative banks. Understanding why an amendment is brought in the Banking Regulation Act in the citation of cooperative banks.

FAQs on - Manufacture and Other Operations in Customs Warehouse

Posted by Lekhraj sood 31 October 2020 2954 Views

CBIC has launched a revamped and streamlined program to attract investments into India and strengthen Make in India. CBIC has gathered certain queries through trade consultations which have been consolidated and answered in this article.

Processing of Income Tax Return by CPC Bangalore

Posted by CA Mehul Thakker 31 October 2020 8684 Views

Where a return has been filed u/s 139, or in response to a notice u/s 142(1), such return shall be processed by the CPC. The manner of such processing is discussed in this article.

Professional Empowerment Series - Chapter 6: Persuasive Communication

Posted by Madhukar N Hiregange 31 October 2020 1098 Views

In a profession we have many make or break conversations. How can we be engaging to be able to continue and get the opportunity to serve - how can we persuade the other side?