CAclubindia Articles

CSR under Companies Act 2013: A Discussion between Arjuna and Krishna

Posted by CA Sanat Pyne 15 April 2023 4203 Views

CSR has become an important aspect of corporate governance and is aimed at ensuring that companies take responsibility for the impact they have on society.

ROC Compliance Calendar 2023-24 (FY 2022-23)

Posted by Ishita Ramani 15 April 2023 35261 Views

This article highlights the ROC Compliance calendar for the year 2023-24, including the due dates for ROC Annual filing.

New Time Limit for E-Invoice Reporting

Posted by Rashmi 15 April 2023 31195 Views

New Time Limit for E-Invoice Reporting: Ensuring Compliance and Streamlining Invoicing for Businesses in India

How to take benefit of GST Registration Amnesty?

Posted by Abhishek Raja 15 April 2023 4626 Views

The Indian government issued several notifications related to Amnesty & Compensation Cess giving effect to proposals of the 49th GST Council Meeting.

EPFO's strategic move to safeguard retirement funds in the booming Indian stock market

Posted by Rashmi 14 April 2023 1190 Views

The Employees' Provident Fund Organisation (EPFO), which manages the retirement savings of over 60 million subscribers in India, has decided to modify the redemption policy for exchange-traded funds (ETFs) in a bid to boost returns for its subscribers and shield its income from market volatility.

Understanding IND AS 24: Related Party Disclosures

Posted by CA Sanat Pyne 14 April 2023 13107 Views

IND AS 24 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that outlines the disclosure requirements for related party transactions in financial reporting.

Taxability u/s 115BAC vs Taxability under Normal Provisions of IT Act

Posted by Latish Alwani 14 April 2023 2748 Views

Section-115BAC (Summarised Provisions)

Most Commonly Used TDS Sections along with TDS Rates and Threshold Limit

Posted by CA. Bhavik P. Chudasama 13 April 2023 15956 Views

Tax Deducted at Source (TDS) is a mechanism of collecting income tax at the source of income itself. TDS is applicable to various types of payments such as salary, interest, commission, rent, etc.

Important Statutory Due dates for OPC Annual Filing for FY 2022-23

Posted by Ishita Ramani 13 April 2023 4346 Views

OPCs are required to file two annual forms, namely MGT 7A and AOC 4, every year. It’s important to understand what these forms are and their respective due dates for OPC Annual Filing.

FAQs on IND AS 113: Fair Value Measurement

Posted by CA Sanat Pyne 13 April 2023 9027 Views

IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.