CAclubindia Articles


How NFRA is Increasing the Responsibility of Audit Committees in Corporate Governance?

  CA Tushar Makkar    30 January 2025 at 10:04

NFRA has been constituted as a quasi-judicial body with a larger remit than NACAS (National Advisory Committee on Accounting Standards).



The Power of Business Analysis & Chartered Accountants: Key to Sustainable Growth

  CA Jaydeep Babubhai Vadher    30 January 2025 at 08:42

Business analysis refers to the process of identifying business needs, problems, opportunities, and solutions to enhance organizational performance.



Navigating Global Markets: The Role of IEC Registration in Expanding Your Business Reach

  jayshree das    30 January 2025 at 08:40

This article will explore the importance of IEC registration and how it enables businesses to reach new heights by accessing global trade opportunities.



Legal Duties of an Auditor in Company Audits

  Ishita Ramanipro badge    29 January 2025 at 08:49

This article highlights the responsibilities of an auditor in company audits, the challenges faced by using auditors in India, and the significance of their role in ensuring compliance.



Why Chartered Accountants Must Embrace Modern Technology to Stay Competitive and Efficient

  CA Jaydeep Babubhai Vadher    29 January 2025 at 08:49

Chartered Accountants (CAs) should evolve with modern edge technology for several key reasons, as technology significantly impacts the accounting profession and..



Understanding Section 194T: TDS on Payments to Partners - FAQs

  CA Rohit Sonar    29 January 2025 at 08:48

Section 194T is a new provision introduced by the Finance (No. 2) Act, 2024, effective from April 1, 2025. It mandates Tax Deduction at Source (TDS) on certain payments made by firms to their partners.



Budget 2025: What Can We Expect for Taxpayers, Businesses and Growth?

  CA Jaydeep Babubhai Vadher    28 January 2025 at 08:36

The Union Budget for 2025 will be closely watched by businesses, individuals, and various sectors for several key aspects. While predictions can vary, here are a few general expectations from the upcoming budget based on ongoing trends, economic indicators and previous years' patterns



Budget Preparation: A Step Towards Financial Discipline

  CA Umesh Sharmapro badge    28 January 2025 at 08:36

The Union Budget will be presented soon, and everyone is eagerly waiting for the finance minister's announcements. But why do people place so much importance on the budget? Does it really impact an individual's financial planning?



Sec 51 of GST Act: Deduction of TDS by Specified Persons

  CA. Ashish Singla    28 January 2025 at 08:36

If the recipient of goods or services is covered under the below-mentioned list, then TDS deduction liability will arise in the hands of the recipient



Middle-Class Relief: Will Budget 2025 Address Rising Living Costs?

  Chaitra Seetharam    27 January 2025 at 12:54

The Union Budget 2025 is highly anticipated, especially by middle-class households struggling with rising living costs due to inflation, housing affordability issues, and increasing expenses for essential services like education, healthcare, and transportation.