CAclubindia Articles


Accounts Payable Management

Posted by CA Ajay goel 21 February 2024 12589 Views

Accounts payable (AP) is a term used in accounting to describe the money a company owes to its suppliers or creditors for goods and services that have been rece...



Dilemma between Corporate Guarantee and Bank Guarantee

Posted by Kunal Aggarwal 21 February 2024 1476 Views

With increased globalization, there has been an increase in the financial transactions between Indian companies and their foreign counterparts - the grant of "corporate guarantees" being an important one.



80G Tax Deduction Limit

Posted by Dintakurthi Tirumala 21 February 2024 161886 Views

SECTION 80G DEDUCTION ELIGIBLE COMPUTATION According to this section if the donation made to APPROVED FUNDS/CHARITABLE INSTITUTIONS deduction shall be eligible. For the purpose of this section to get deduction/exemption eligibility, donations are c



Understanding Termination Payment Provisions in DBFOM Contracts

Posted by CA Rakesh T 21 February 2024 362 Views

In DBFOM contracts, particularly in the GCC region, the Termination Payment clause is crucial. It outlines what happens and who gets compensated if the project ...



Decoding the New Clause (H) of Section 43B of Income Tax Act

Posted by SAGAR PUNSHI 21 February 2024 11398 Views

The Finance bill 2023 included a new clause (h) to section 43B of the income tax act 1961. To assure on-time payments, the stated clause inserted as a Socio-Economic Welfare Measure and has been realized through the Micro and small companies.



PMFME Loan: A Boon for Micro Food Processing Enterprises

Posted by CA. Bhavik P. Chudasama 21 February 2024 537 Views

MFME Loan: Empowering Micro Food Processing in IndiaThe PM Formalization of Micro Food Processing Enterprises (PMFME) Scheme is a government initiative in India...



What are the responsibilities of an Independent Director in a Company?

Posted by Ishita Ramani 21 February 2024 864 Views

In this article, we will discuss the responsibilities and duties of an independent director but first, we will know who is a director as per the Companies Act, 2013.



Navigating Regulatory Waters: A Comprehensive Guide to Demat Account Opening for Foreign Companies in India

Posted by CMA Sonam Verma 21 February 2024 2252 Views

In a significant regulatory development, the Ministry of Corporate Affairs (MCA) introduced a transformative shift through a Notification dated October 27, 2023, impacting the issuance and management of securities by private companies in India.



Startup India Registration Process

Posted by Sparsh Wadhwa 20 February 2024 973 Views

The Government of India launched an initiative named "Startup India" in January 2016 with the aim of encouraging and promoting entrepreneurship in India as a whole. The goals of the scheme are aimed at creating jobs, encouraging innovation, and developing an environment that supports growth of startups



Understanding Infrastructure Investment Trusts

Posted by CA Shivam Goenka 20 February 2024 781 Views

This article aims to analyse the regulatory framework for InvITs and its salient features.




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