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CAclubindia Articles


Loans and Investments by Companies: Understanding Compliance with Section 186 of the Companies Act, 2013

Posted by Affluence Advisory 19 August 2024 642 Views

Section 186 of the Companies Act, 2013 ("Act") deals with loan and investment restrictions imposed on companies.



MSME Registration Process

Posted by CA Kunal Jain 17 August 2024 626 Views

Micro, Small, and Medium Enterprises (MSMEs) are classified based on investment and turnover. This classification is crucial for determining eligibility for various government schemes and benefits.



The Critical Role Of Data Security In Ensuring Audit Trail Compliance: A Legal And Operational Perspective

Posted by CA Amrita Chattopadhyay 17 August 2024 483 Views

This article explores the significance of preserving audit trails for eight years and how this requirement is deeply connected to the security of the data centers where these records are stored



Introduction On NBFC

Posted by FinVerse Advisors 16 August 2024 419 Views

A Non-Banking Financial Company (NBFC) is a company registered under the Companies Act, 1956 / 2013



Shifting Ideals: A Call to Action for India's Youth on 78th Independence Day

Posted by CA Naveen Mallakunta 16 August 2024 133 Views

As India celebrates its 78th Independence Day, it's essential to reflect on the radical shift in the ideals of the youth during the pre-independence era and today.



Automatic Income Tax Arrears Relief Calculator u/s 89(1) with Form 10E for FY 2024-25

Posted by Pranab Banerjeepro badge 15 August 2024 12536 Views

Download Automatic Income Tax Arrears Relief Calculator u/s 89(1) with Form 10E for the FY 2024-25 as per Budget 2024



Importance of Video Recording and Preservation for General Meetings Conducted Online

Posted by Ramaswami Kalidas 14 August 2024 760 Views

Recording and Preservation of Video recordings of Proceedings of General Meetings conducted through Audio Visual Means-their imperative need



Calcutta HC Upholds ITAT's Deletion of Income Tax Addition u/s 69 of the Income Tax Act

Posted by Sachin 14 August 2024 298 Views

Upholding ITAT's decision to delete income tax addition under Section 69 of the Income Tax Act (ITA) due to lack of direct evidence.



Comprehensive Guide to Valuation requirement under various Forums

Posted by Affluence Advisory 14 August 2024 246 Views

The process of valuation typically involves obtaining information from outside sources, working with few inputs, and estimating the entity's or asset's future viability.



IBBI Mandates Unique ID for Valuation Reports Under IBC

Posted by CS Peer mehboob 13 August 2024 356 Views

In a significant regulatory development, the Insolvency and Bankruptcy Board of India (IBBI) has introduced a new mandate that requires all valuation reports under the Insolvency and Bankruptcy Code (IBC), 2016, to include a unique Valuation Report Identification Number (VRIN).




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