CAclubindia Articles


Applicability of Provisions of Limitation Act 1963 on insurance claims

  FCS Deepak Pratap Singh    05 May 2023 at 10:46

As you are aware that the maxim 'ignorantia juris non-excusat,' or 'ignorance of the law is no excuse,' implies that the Court presumes that eve..



Taxation Of Alternate Accommodation - Simplified

  Affluence Advisory    05 May 2023 at 08:46

Redevelopment refers to the process of reconstruction of the premises by demolition of the existing structure and construction of new structure in its place. This is done by utilizing the potential of the land by exploiting additional TDR, higher FSI, etc.



How to file GST returns online

  Ishita Ramanipro badge    05 May 2023 at 08:46

In this article, we will discuss how to file GST return online.



Top 10 Financial Changes Effective from May 2023

  Rashmi    04 May 2023 at 14:04

Here are ten significant financial and administrative changes that will come into effect in May 23



Audit Trail and Importance of Access Control

  CA Amrita Chattopadhyaypro badge    04 May 2023 at 11:55

The Ministry of Corporate Affairs vide notification dated March 24, 2021 issued the Companies (Audit and Auditors) Amendment Rules, 2021 which made various changes in Rule 11 of the Companies (Audit and Auditors) Rules, 2014.



Analysis of provisions of Section 45 of Insurance Act, 1938

  FCS Deepak Pratap Singh    04 May 2023 at 08:59

As you are aware that Insurance is a promise made by an insurance company to the insured to indemnify him from financial loss on occurrence of insured risk/s. An Insurance Policy is a contract between insured and the insurance company and based on the principle of good faith.



SAC code in GST

  Ishita Ramanipro badge    03 May 2023 at 14:50

The GST system uses a nomenclature called SAC code, which was created by the Central Board of Indirect Taxes and Customs. These codes aid in identifying services and their corresponding GST rates to calculate the applicable tax amount.



Statutory Compliance Calendar for May 2023

  CA Raja Shaw    03 May 2023 at 08:59

Compliation of various compliance due date under a single table like Income Tax Act, 1961, Goods and Service Act, 2017, Employees' State Insurance Corporation Act & Employees Provident Fund Organisation Act.



Delayed Possession of Your Dream Home? Here's How to Seek Relief in India

  Rashmi    03 May 2023 at 08:59

If you are a homebuyer in India and your house is stuck in a delayed real estate project, here are some actions you can take



Retrospective applicability of Sec 153C "2015 amendment" as held by Supreme Court

  CA.Mohit Gupta    02 May 2023 at 09:35

The Supreme Court held that the amendment brought to Section 153C of the Income Tax Act 1961 by the Finance Act 2015 will retrospectively apply to searches conducted prior to the date of the amendment, i.e., 01.06.2015.