CAclubindia Articles
Signing of Board's report and financial statement - Companies Act and SEBI (LODR)
Section 134(1) of Companies Act, 2013 (‘the Act’) provide for signing of board’s report. It read as follows:“(1) The financial statement
Understanding Mutual Fund Factsheets: Key Insights
Understanding these components will help investors make better-informed decisions and assess the performance and suitability of mutual funds effectively.1. Fund...
Notifications & Circulars - In light of 53rd GST Council Meeting Recommendations
The 53rd GST Council Meeting brought forth significant recommendations that have been elucidated in recent notifications and circulars. The key Notifications an...
Who Should File ITR even when Income is Below Exemption Limit?
Arjuna (Fictional Character): Krishna, the due date for filing of Income Tax Return for Individuals is 31st July, however still many people around the nation ha...
Listing Of Companies On Stock Exchanges
There are 2 national level Stock exchanges in India- Bombay Stock Exchange and National Stock Exchange, each have different segments or boards to cater to companies of various sizes and stages of growth, which are as follows:
Budget - An Understanding of Basics
The budget is an important event for the country; it has a far-reaching impact on the lives of millions of people in the country and around the world. It is a reflection of the government's intentions toward various parts of the economy. Let us brush up on a few basics regarding the same.
Inverted Duty Structure and Refund of ITC
In this article, we will explore what the Inverted Duty Structure entails, its impact on businesses, and how the refund of ITC works under this system
Section 16(4) Time Limit and RCM supplies received from Unregistered Persons
The author has examined the latest circular and implications thereof in this article.
Integrating Social Impact Assessment: A Holistic Approach to Planning and Decision-Making
While Social Impact Assessment (SIA) has become significant in evaluating the potential effects of projects, programs, and policies on communities and social st...
Structuring Your Essay: A Guide to Clear and Coherent Academic Writing
Academic writing can indeed be a complex task and several factors contribute to its intricate nature. First of all, it is a formal style of communication. You n...
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