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CAclubindia Articles


Guidelines on TCS for Foreign Remittances under the Liberalised Remittance Scheme (LRS)

  Rashmi    03 July 2023 at 14:17

On June 30, 2023, the Ministry of Finance released detailed guidelines regarding the applicability of Tax Collection at Source (TCS) on various foreign remittances under the Liberalised Remittance Scheme (LRS).



Appraisal of Internal Control Systems: Enhancing Efficiency and Security for SMEs

  Sundaran.D    03 July 2023 at 09:13

In this article, we will explore the appraisal of internal control systems with specific reference to SMEs, highlighting its significance, key components, and best practices for implementation.



How to Authorize/Register as Representative on Income Tax e-Filing website

  Shivani    01 July 2023 at 17:27

To avail the "Authorize/Register as Representative" service on the e-Filing portal, you need to meet the following prerequisites



Form 16A

  Niyati    01 July 2023 at 16:25

Form 16A is a certificate that is issued under the provisions of the Income Tax Act, 1961.



Vital Role of Internal Audit for SMEs: Ensuring Efficiency, Compliance and Growth

  Sundaran.D    01 July 2023 at 16:18

In this article, we will explore the importance of internal audit for SMEs, its benefits, and how it contributes to the success of these businesses.



Auditing Of Shared Services

  CA Amrita Chattopadhyay    01 July 2023 at 12:12

The term "Shared Services" refers to a particular function / service which is generally used by various operating units in an organization. For exampl..



Mandatory Verification of Market rumours

  Affluence Advisory    01 July 2023 at 08:59

Introduction to the Amendment:Under the LODR amendment, listed entities are now required to establish a robust mechanism for rumours verification and timely dis..



What are the reasons for Company Name Rejection?

  Ishita Ramani    01 July 2023 at 08:59

Choosing a company name is a crucial step when registering a Private Limited Company. During the name approval process conducted by the Ministry of Corporate Affairs, applicants are required to submit two options for the company name in order of preference.



Zero Balance Accounts: The Future of Online Banking

  Aisha    30 June 2023 at 14:23

In today's hectic world, managing money has become simpler and more convenient thanks to technology. Banking has changed drastically, and old-school, in-per



PAN-Aadhaar Linking Deadline: Link Your PAN and Aadhaar Today to Avoid Inconvenience

  Rashmi    30 June 2023 at 14:16

The deadline to link your PAN and Aadhaar is today, June 30, 2023. If you don't link them by today, your PAN will become inactive. This means you can't use your PAN for things like filing your taxes, getting a refund, or opening a bank account.




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