CAclubindia Articles


All about independent director

  Jyoti Mittal    06 October 2022 at 08:50

An independent director is a non-executive director of a company who helps the company in improving corporate credibility and governance standards. They also ensure that there is no dominance of one individual or special interest group.



Residential accommodations attracts GST? An analysis with case law

  CS Lalit Rajput    06 October 2022 at 08:50

GST is applicable on residential accommodation sublet by a tenant. This AAR order dated March 23 is likely to trigger a number of litigations. The exemption prescribed cannot be sought and the lessors have to charge GST while issuing invoice for the lease services.



Who is an OCI Holder (Overseas Citizen of India)?

  Taxblock    05 October 2022 at 08:01

Overseas Citizenship of India (OCI) is a scheme introduced by The Citizenship (Amendment) Act, 2005 which provides permanent residency available to people of Indian origin and their spouses to live and work in India for an indefinite period. As of 2020, there are 6 million OCI card holders among Indian Overseas individuals.



Corporate Governance Review/Audit

  Gopinath Vedula    04 October 2022 at 16:14

For the purpose of recapitulation of some of the important aspects, an effort is made to undertake objective review of the various aspects of modern CG which might also serve as a checklist.



Darkness is foremost for growth

  Unnati Chheda    04 October 2022 at 15:55

Wondering why I congratulated you, well until a Seed gets some Darkness in the beginning it cannot Germinate to be a tree and face the harshness that the world has to offer.



GST latest amendments effective from 1st Oct 22

  Kusum Gandhi    04 October 2022 at 07:56

Provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act 2022 notified via Notification No. 18/2022-Central Tax dt. 28..



Govt's greed destroying petroleum industry in India

  CA Mahesh Bansal    04 October 2022 at 07:56

In July, the Indian government started levying a hefty additional excise duty on crude oil in the name of 'windfall gains' to upstream companies.



Opportunities available to Chartered Accountants - Part 1

  CA Rakesh Ishi    03 October 2022 at 10:11

A Chartered Accountant may start professional practice as a proprietor or join any existing firm as a partner or paid assistant.



Statutory Tax Compliance Tracker - October, 2022

  CS Lalit Rajput    03 October 2022 at 07:28

Tax Compliance Tracker for the month of October, 2022



All about Foreign Bank and Financial Accounts Regulations (FBAR)

  Taxblock    03 October 2022 at 07:28

The Foreign Bank and Financial Accounts Regulations (FBAR) form came into existence as part of the Bank Secrecy Act of 1970 (BSA) with the aim to prevent taxpayers from avoiding paying taxes by hiding assets overseas