CAclubindia Articles
Section 68: Unexplained Cash Credit
Anchal Gupta 24 December 2022 at 08:56As per section 68, any sum found credited in the books of a taxpayer, for which he offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, may be charged to income-tax as the income of the taxpayer of that year.
GST Annual Return for FY 2021-22
Prakasha and Co 24 December 2022 at 08:56As per Rule 80 of the CGST Rules, 2017, every registered business is liable to file a GST Annual Return for each financial year on or before the 31st December of the following financial year. Accordingly, the last date of filing the GST Annual Return for FY 2021-22 is 31-Dec-2022
Materiality and its relevance in audit
Lavina Goyal 23 December 2022 at 08:44Materiality is a Benchmark used to obtain reasonable assurance that an audit does not detect any material misstatement that can significantly impact the usability of financial statements.
Free yourself from fear
T.R.Radhakrishnan 22 December 2022 at 12:10I happened to read the following story which inspired me. Hence, I thought that I may reproduce the story and share with you all so that you can also get inspired and follow the principle of this story and succeed in life.
Clause by clause analysis of other disclosures in Annual Returns - Part 6
CA Yash Shah 22 December 2022 at 12:01Today's technologically advanced times are posing more challenges for the audit disclosures that need to be made through the Annual Returns.
Cash Flow Statement: A Brief Analysis
Suhasini 22 December 2022 at 08:48A cash flow statement is a financial statement that shows the inflows and outflows of cash for a specific period of time, such as a month or a year.
What are PEO Services? What is the use of PEO of service?
Ishita Ramani
22 December 2022 at 08:42
PEOs (Professional Employment Organizations) are often used by companies that want to outsource all of their human resources.
How CA, CS, Auditors and Directors can identify compliance of Legal and Accounting Provisions of Gratuity?
Tikaram Chaudhary 21 December 2022 at 17:12How CA, CS, Auditors and Directors can identify compliance of Legal and Accounting Provisions of Gratuity applicable on Private Schools, Private Colleges, Autonomous Bodies, NGO's, Societies & Indian/Multinational Private Companies?
Application of GST registration rejected or GST cancelled
CA Harshit Goyal 21 December 2022 at 08:30Many times we face issues while getting GST registration like an application being rejected or GST get cancelled after registration. Here is a detailed article on provisions and various judgements on it.
The effective way to study for CA Exam
CA Rakesh Ishi 20 December 2022 at 14:40An effective strategy for your exam is essential, working with the right study material and study techniques not only helps you clear CA exams but also develops you as a problem solver in your life.
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