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CAclubindia Articles


The Process of Management Transition Following NCLT Approval of a Resolution Plan

Posted by CS Akshi Jain 23 August 2024 712 Views

This article outlines the procedures, legal requirements, and practical steps involved in the management transition of a corporate debtor.



GST Amnesty Scheme August 2024: Preparation & Issues

Posted by Vivek Jalan 23 August 2024 19583 Views

The GST Amnesty Scheme has been Enacted Vide Finance (No. 2) Act 2024 (No. 15 of 2024) dated 16th August, 2024.



LLP Registration Explained: Key Points and Procedures

Posted by Member (Account Deleted) 23 August 2024 362 Views

An LLP combines the advantages of a partnership and a corporation. It provides limited liability protection to its partners, meaning personal assets are protected from business debts and liabilities.



The Importance of Annual Customer Balance Confirmations

Posted by Sachin 23 August 2024 348 Views

In the realm of business and finance, maintaining accurate records and ensuring transparency with customers is crucial. One practice that plays a significant role in this is the annual customer balance confirmation.



Basic and Universal Concepts in Auditing

Posted by Chhaviraj Joshi 22 August 2024 447 Views

In this article, I will share some of the fundamental building blocks related to Auditing. These are universal concepts and apply to all organizations irrespective of legal form or size.



Verify Authenticity of GST Bill: Ensuring GST Bill is Genuine

Posted by Mitali 22 August 2024 2680 Views

Verifying authenticity is necessary to avoid fraud as it safeguards you against inaccuracies and fraudulent activities.



Income Tax Refunds: Navigating Cyber Fraud and AI-Driven Scams

Posted by Sachin 22 August 2024 759 Views

Here's a comprehensive overview of how these frauds operate, why they are effective, and how you can protect yourself.



Comprehensive Guide to Income Tax Allowances for Salaried Individuals: 2024 Updates

Posted by Pranab Banerjeepro badge 22 August 2024 489 Views

A detailed overview of various allowances as per the Income Tax Act and the 2024 Budget.



Forfeiture of Shares: Guide to the Process and Implications

Posted by Affluence Advisory 22 August 2024 352 Views

Share forfeiture can be defined as the process of a cancelling the shares allotted to the defaulting investors by the company.



The Angel Tax Controversy: A Comprehensive Overview

Posted by Sachin 21 August 2024 313 Views

Angel Tax, introduced in 2012 under Section 56(2)(viib) of the Income Tax Act 1961, was a tax levied on startups receiving investments from angel investors when the amount raised exceeded the fair market value of the shares issued.




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