Popular Articles

An overview of Life Insurance Contracts

Victor J uruvath 18 August 2012 at 12:14

Introduction Insurance is a contract between two parties namely insurer and the insured (policyholder) whereby insurer agrees to indemnify or to pay a certain sum of money to the

ICAI and Professional Judgement

Mehul Thacker 08 June 2020 at 10:07

CAI is a dynamic institution and I have nothing but respect for the people involved in decision making. But sir, I earnestly request you reconsider the decision and conduct examinations at a later point in time.

Taxation of Dividend Income - Complete Guide

CA Sufiyan Ganodwala 07 July 2021 at 09:37

Finance Act 2020 has made major amendments to the taxation of dividends. With these amendments, the general notion that dividends are exempt is no longer the same. Let us understand the taxability of dividends.

Reverse Charge Mechanism - GST

sravan 04 October 2017 at 11:27

Generally Supplier is liable for payment of GST. But in some cases, other than supplier is liable for payment of GST and is covered under RCM.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

CA Varun Gupta 27 December 2025 at 06:45

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

Indian Banking System @2025

Indraneel Sen Gupta 28 May 2013 at 12:04

Indian banks need no introduction about its stupendous growth which it has achieved over the last 15 decades. Indian economy went through various phases through which the Indian banking segment went too and finally transformed India today

Fall of Rupee: Another entrepreneurship era?

Siddharth Maheshwari 30 August 2013 at 11:27

Fall of Rupee: Are we headed towards another Entrepreneurship era? When economists and socialists compare Indias economy to what it was before liberalization, leaving all the economic downturns aside, it brings a small smile to me. Not beca

Blockchain Adoption in Accounting: Opportunities and Challenges for Professional Accountants

CA Sanat Pyne 20 April 2023 at 08:49

Blockchain technology is a decentralized, distributed ledger system that allows for the secure and transparent recording of transactions.

A Brief Explanation Of Relaxations Announced By MCA

Gunjan Sachdev 06 May 2021 at 19:13

The Ministry of Corporate Affairs has announced various relaxations for the sake of the stakeholders in this crisis of Covid-19. Same has been discussed in this article.