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CAclubindia Articles


Section 17 of CGST Act 2017: Apportionment of Credit and Blocked Credit

  Harsh Kaushik    20 April 2023 at 10:02

Section 17 of the CGST ACT 2017 talks about Input Tax Credit Apportionment and Blocking of Ineligible GST Credits.



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.



Benefits of Filing ITR on time for FY 2022-23

  Rashmi    20 April 2023 at 08:48

Filing your income tax return on time comes with various benefits. It not only helps you to avoid penalties and interest charges but also helps to build your financial history, improve your credit score, and increase your chances of obtaining loans and credit cards.



Recent ITAT rulings on Royalty and Fees for Technical Services

  CA Rakesh Ishi    19 April 2023 at 15:20

ITAT held that the usage of Microsoft license and service desk facility dealing with IT incidents will not be treated as royalty and Fees for Technical Service (FTS).



Consequence of non-compliance with w.r.t maintenance of Books of Accounts, Statutory Registers and Minutes Book

  Affluence Advisory    19 April 2023 at 14:59

In recent times, ROC has been diligently suspecting the non-compliance and passing stringent orders against the Company and its Directors. Therefore it has become important for the Company and Directors to ensure Compliance in true spirit and letter.



Components of Annual Return

  Ishita Ramanipro badge    19 April 2023 at 14:59

The term "Annual Return" refers to the returns on an investment that are computed as a percentage of the initial investment over the period of a year. A gain on the initial investment occurs when the return is positive.



The Career Path To Being A Quantitative Analyst

  Shree    19 April 2023 at 12:05

Quantitative analysts (quant analysts or quants) are financial professionals who develop and implement the various mathematical models used by investment banks, hedge funds, and other financial firms to analyse the markets, price assets, make investment decisions, manage risk, and measure performance.



An In-Depth Look at the Audit of Accounts Receivable and its Impairment Assessment

  CA Sanat Pyne    19 April 2023 at 08:48

Accounts receivable refers to the money owed by customers to a business for the goods or services they have purchased on credit. It is an important part of a business's working capital and represents the amount of cash that the business can expect to receive in the near future.



Valuation of Start-ups

  Geetanjali Pandey    18 April 2023 at 14:45

Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique.



TDS Rate chart for FY 2023-24 (AY 2024-25)

  Ishita Ramanipro badge    18 April 2023 at 14:29

This article presents a tabular representation of the various TDS rates applicable for the Financial Year (FY) 2023-2024 or Assessment Year (AY) 2024-2025, which spans from 01.04.2023 to 31.03.2024. Additionally, it also explains the changes proposed in Budget 2023 with respect to TDS.