CAclubindia Articles


Applicability of Audit

Posted by Danish Jain 22 July 2023 186504 Views

I have tried to summarized the types of audit which are mandatory by law in this article. Hope you will be benefited from this article.



The Companies Act, 2013- Provisions relating to Minutes of Meetings: Part-I

Posted by G S Rao 22 July 2023 149981 Views

Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 in a phased manner and will come into full force when the Central Government notifies the operation of all sections and finalizes the Rules which are now on displ



How to claim deduction of interest on home loans in ITRs?

Posted by Nikita Agarwal 22 July 2023 7765 Views

When three individuals take a joint home loan and want to claim the tax benefits for the interest paid on the loan, they can do so by following these steps



Formation of Gratuity Trust

Posted by CA, CS & DISA VIVEK KHANDELWAL 22 July 2023 72834 Views

Gratuity fund which has been and continues to be approved by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in accordance with the rules contained in Part C of the Fourth Schedule.



Financial Statements of Banks

Posted by P.T.S. MURTHY 22 July 2023 160612 Views

Bankers are familiar with Profit & Loss Account and Balance Sheet of Corporates as they day in and day out read, analyze, disseminate information for processing the credit requirements of the borrowers. They calculate



Delicious Chocolate Peanut Bar: Attracting 18% GST for Indulgence

Posted by Mitali 22 July 2023 3773 Views

When it comes to the Delicious Chocolate Peanut Bar with the addition of cocoa powder, the Karnataka bench of the GSTAAR has clarified that the product falls under Chapter 18 of the GST classification.



Fast Track Merger under Companies Act 2013 - Procedures & Compliances

Posted by CS Rajnish Pandey 22 July 2023 48188 Views

The term merger has not been defined under the Companies Act, 2013 ("CA, 2013") but in commercial terms, a merger is a combination of two or more existing companies which merge their identities to form a different entity



Towards a Stronger Future: Corporate Restructuring Initiatives

Posted by Priyanshi Garg 22 July 2023 949 Views

Corporate Restructuring is a comprehensive process wherein a business enterprise undertakes the redesigning of one or more aspects of the company, with the aim of consolidating its operations and bolstering its position to achieve both short-term and long-term corporate objectives.



How to Ensure Correct Information for Filing ITR

Posted by Rashmi 22 July 2023 10212 Views

Filing your Income Tax Return (ITR) accurately is crucial, and it involves incorporating vital information from your Annual Information Statement (AIS). However, discrepancies or missing data in the AIS can occur, leading to confusion during the filing process.



Impact and Expectations of FLDG Guidelines in India

Posted by CA.Rajeev Joshi (CA,CISA,DISA) 22 July 2023 1391 Views

This article explores the Constructive Influence, Detrimental Consequences, and Prospective Outlook surrounding FLDG in India's dynamic fintech landscape.




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