CAclubindia Articles


Understanding Form 26AS: A Key Component for Filing Income Tax Returns (ITR)

  CA Prateek Agarwal    17 July 2024 at 08:42

This article delves into what Form 26AS is, its significance, and what taxpayers should know while filing their ITR.



Signing of Board's report and financial statement - Companies Act and SEBI (LODR)

  Affluence Advisory    17 July 2024 at 08:42

Section 134(1) of Companies Act, 2013 (‘the Act’) provide for signing of board’s report. It read as follows:“(1) The financial statement



Understanding Mutual Fund Factsheets: Key Insights

  CA Rakesh Ishi    16 July 2024 at 09:19

Understanding these components will help investors make better-informed decisions and assess the performance and suitability of mutual funds effectively.1. Fund..



Notifications & Circulars - In light of 53rd GST Council Meeting Recommendations

  Affluence Advisory    16 July 2024 at 08:37

The 53rd GST Council Meeting brought forth significant recommendations that have been elucidated in recent notifications and circulars. The key Notifications an..



Who Should File ITR even when Income is Below Exemption Limit?

  CA Umesh Sharmapro badge    16 July 2024 at 08:37

Arjuna (Fictional Character): Krishna, the due date for filing of Income Tax Return for Individuals is 31st July, however still many people around the nation ha..



Listing Of Companies On Stock Exchanges

  Akansha Rathi    15 July 2024 at 14:05

There are 2 national level Stock exchanges in India- Bombay Stock Exchange and National Stock Exchange, each have different segments or boards to cater to companies of various sizes and stages of growth, which are as follows:



Budget - An Understanding of Basics

  Manish Mehra    15 July 2024 at 08:36

The budget is an important event for the country; it has a far-reaching impact on the lives of millions of people in the country and around the world. It is a reflection of the government's intentions toward various parts of the economy. Let us brush up on a few basics regarding the same.



Inverted Duty Structure and Refund of ITC

  Pounraj Ganesan    13 July 2024 at 15:55

In this article, we will explore what the Inverted Duty Structure entails, its impact on businesses, and how the refund of ITC works under this system



Section 16(4) Time Limit and RCM supplies received from Unregistered Persons

  CA Roopa Nayakpro badge    13 July 2024 at 15:35

The author has examined the latest circular and implications thereof in this article.



Integrating Social Impact Assessment: A Holistic Approach to Planning and Decision-Making

  CA Rajeev Joshi    13 July 2024 at 15:22

While Social Impact Assessment (SIA) has become significant in evaluating the potential effects of projects, programs, and policies on communities and social st..