CAclubindia Articles


MSME Registration Process

  CA Kunal Jain    17 August 2024 at 06:50

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

  CA Amrita Chattopadhyaypro badge    17 August 2024 at 06:33

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

  FinVerse Advisors    16 August 2024 at 11:11

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

  CA Naveen Mallakunta    16 August 2024 at 08:36

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

  Pranab Banerjee    15 August 2024 at 06:59

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

  Ramaswami Kalidas    14 August 2024 at 10:11

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

  Sachinpro badge    14 August 2024 at 08:42

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

  Affluence Advisory    14 August 2024 at 08:38

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

  CS Peer mehboob    13 August 2024 at 14:26

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).



Second Special All-India Drive Against Fake GST Registrations: Key Guidelines and Action Plan

  CA Harshit Goyal    13 August 2024 at 08:45

On August 12, 2024, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 02/2024-GST. This document outlines the guidelines for a second special All-India drive against fake GST registrations.