CAclubindia Articles


How to register a company in USA?

  Ishita Ramanipro badge    10 April 2023 at 14:42

The term "business structure" refers to the legal framework that governs an organization within a specific jurisdiction. It defines the rights and responsibilities of the company and its owners, including the ability to raise capital, assume liabilities, and pay taxes.



Top 10 Income Tax Amendments applicable from April 2023

  Vishal Punchhi    10 April 2023 at 12:48

10 Income Tax Amendments that are applicable from April 2023



FAQs relating to professional ethics of members pertaining to Bank Assignments

  CA Ruby Bansal    10 April 2023 at 09:50

Q 1: Whether a Firm of Chartered Accountants can accept Audit of a branch of a bank, while one of the partners of the said firm has taken loan from a different ..



Key takeaways of GST notifications issued on 31st March 2023

  CA Rakesh Ishi    10 April 2023 at 09:40

Important points related to GST notifications as issued on 31st March 2023.



Who is responsible for the maintenance & preservation of audit trail?

  CA Praveen    10 April 2023 at 08:56

With this article, the author intends to discuss the responsibility casted upon the Management for effective maintenance and safe custody or preservation of records including Audit Trail.



FAQs on IND AS 10

  CA Sanat Pyne    10 April 2023 at 08:56

Frequently Asked Questions (FAQs) on IND AS 10



GST implications on freight forwarder and exporter of goods

  Member (Account Deleted)    10 April 2023 at 08:56

Place of supply provisions relating to freight forwarder and exporter as well as proposed changes in those provisions vide Finance Act, 2023.



Self Assessment Tax & Additional Income Tax: Updated Return u/s 139(8A) Read With Section 140B

  Latish Alwani    08 April 2023 at 16:09

Self Assessment Tax & Additional Income Tax



Digital Plumbing: How Accountants Can Step Back from Data Entry and Make Huge Leaps in Productivity

  Suhasini    08 April 2023 at 14:54

As the name suggests, digital plumbing serves a similar role to the plumbing system that you find in a house. Just as a home plumbing system directs the flow of water through pipes, a digital plumbing system directs the flow of information between all the apps that organisations use to run their business processes.



Section 73 of CGST Act 2017

  Harsh Kaushik    08 April 2023 at 12:10

Section 73 talks about the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts.