CAclubindia Articles


Unsecured NCDs to a Company: Deposit or Exempt under Rule 2(1)(c)(vi)?

Posted by CS Divesh Goyal 30 September 2026 5 Views

Unsecured NCDs issued to another company can qualify as an exemption from deposits under Rule 2(1)(c)(vi). Understand the legal position, key compliances and practical implications.



Expired E-Way Bill, Different Vehicle: No Shelter Under "Technical Lapse"

Posted by Raj Jaggi pro badge 30 September 2026 16 Views

GSTAT Agra upholds ₹3.50 lakh penalty under Section 129 for expired e-way bill, vehicle number mismatch and unexplained transit delays in Anand Enterprises case.



How to Review a Client's Spend Controls Before the Auditor Starts Asking Questions

Posted by Rajith Shaji 29 September 2026 347 Views

Almost every CA has had a client swear their spend process is under control. We all know how often that turns out to be only half true. Real-time visibility int...



How TDS Software Makes Compliance Easier for Businesses

Posted by Shyam Singh online 30 September 2026 35 Views

Discover how TDS software simplifies tax compliance for companies through automated calculations, PAN validation, challan management, return filing, certificate generation and record keeping.



Ind AS in Practice: How the Same Standards Work Differently Across NBFCs, Mining, Real Estate & Manufacturing

Posted by Arnab Mitra 30 September 2026 18 Views

Explore how Ind AS works across NBFCs, mining, real estate and manufacturing, with practical audit insights on ECL, revenue recognition, valuation, asset classification and sector-specific judgement.



The Art of Succeeding Without Becoming Too Serious

Posted by Raj Jaggi pro badge 29 September 2026 74 Views

Discover how success changes more than status—explore the role of humility, humour, gratitude and human connection in making professional achievement meaningful.



The APR Deadline Countdown: What to Do in October, November and December

Posted by Sanyam Goel 29 September 2026 456 Views

Learn how to manage foreign subsidiary APR compliance with a practical October-December timeline covering audits, reconciliation, CA review, and AD Bank submission before the December 31 deadline.



Common GST Return Filing Mistakes Small Businesses Make and How to Avoid Them

Posted by DiA Corporate Consulting 28 September 2026 263 Views

Learn the most common GST compliance mistakes small businesses make, including GSTR-1 and GSTR-3B mismatches, ITC errors, RCM, late fees, interest and documentation gaps, with practical tips to stay compliant.



Joint Wills Under Indian Law: Ownership, Nomination and Succession Explained

Posted by Ashok Kakkar 28 September 2026 3408 Views

Understand the differences between Joint, Mutual and Mirror Wills, and how joint ownership, nominations, bank mandates and succession laws affect estate planning for married couples in India.



A Corrected Refund Formula Cannot Ignore the Past: Retrospective Application of Rule 89(5)

Posted by Raj Jaggi pro badge 28 September 2026 55 Views

GSTAT rules amended Rule 89(5) refund formula curative and retrospective, allowing eligible earlier GST refund claims within Section 54 limitation.




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