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Role of Due Diligence in the Upcoming Scenario

Posted by Prasanth Nair V 20 March 2010 12150 Views

Role of Due Diligence in the Upcoming Scenario We are aware of the term Due Diligence, as we are frequently coming across during our audits. But how many of us, really know what it pertains to. If u want to know its exact meaning and implications,



Interest free loan or loan at below market rate of interest to employees

Posted by CA Sumit Sarda 07 May 2019 12149 Views

In line with Ind AS 19, an expense should be recognized when the employee provides its services, therefore in this case, we cannot recognize the full amount of ...



An overview of Life Insurance Contracts

Posted by Victor J uruvath 18 August 2012 12149 Views

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



For all those who couldn't make it this time

Posted by Sonali 28 July 2011 12148 Views

Hi to all those who couldnt make it this time, I am not writing this to console you people..( I know you must have got it from your near and dear ones)but I just wanted to share my experience and thoughts with you While most o



Form 128: New Declaration Form for Applying Lower or Nil Tax Deduction

Posted by Poojitha Raam Vinay pro badge 24 April 2026 12146 Views

Form 128 in Income Tax Act 2025 explained. Know lower TDS certificate rules, filing deadlines, required documents and how to avoid excess tax deduction.



Taxation of Dividend Income - Complete Guide

Posted by CA Sufiyan Ganodwala 21 July 2021 12142 Views

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.



ICAI and Professional Judgement

Posted by Mehul Thacker 08 June 2020 12142 Views

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.



Reverse Charge Mechanism - GST

Posted by sravan 02 April 2018 12139 Views

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.



New Tax Regime for Domestic Companies: Section 115BAA of Income Tax Act

Posted by Naveen Goyal 04 November 2022 12139 Views

In this article, we will understand the provisions of section 115BAA of the Income Tax Act and go through the conditions to be fulfilled to get benefit of lower tax rate regime.



Indian Banking System @2025

Posted by Indraneel Sen Gupta 28 May 2013 12133 Views

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




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