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CAclubindia Articles


Key Highlights of IBBI Regulations, 2022

Posted by CS Peer mehboob 05 November 2022 1359 Views

On 31st October 2022, IBBI has amended the IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 vide IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2022.



Career choices for CAs in technology

Posted by Member (Account Deleted) 05 November 2022 6121 Views

In this article, for the benefit of CA aspirants and fellow CAs. I have briefly tried to cover some of the key options available for a Chartered Accountant in technology-related domains.



All about integrated reporting

Posted by Jyoti Mittal 04 November 2022 10484 Views

Integrated reporting is founded on integrated thinking which helps to demonstrate the interconnectivity (co-creation) of strategy, strategic objectives, performance, risk and incentives which further helps to identify the sources of value creation.



Meaning Of Derivative Actions under Companies Act, 2013

Posted by FCS Deepak Pratap Singh 04 November 2022 8228 Views

Derivative suits permit a shareholder to bring an action in the name of the corporation against the parties allegedly causing harm to the corporation. If the directors, officers, or employees of the corporation are not willing to file an action, a shareholder may first petition them to proceed.



Non-Compliances related to Cash Flow Statement

Posted by CA Rakesh Ishi 04 November 2022 7213 Views

Note to the financial statements of the company on Trade Receivables that there is an increase in trade receivables while comparing the outstanding balance as at the end of the previous year and the current year.



Little by little

Posted by CA Anurag Sharma 04 November 2022 3201 Views

We are living in an era of cut-throat competition and our insecurities and impatience has made it even tougher for us to survive. We want everything here and now instantly. We want success instantly, we want to become rich instantly, we want name and fame instantly, but we have forgotten the value of little steps.



New Tax Regime for Domestic Companies: Section 115BAA of Income Tax Act

Posted by Naveen Goyal 04 November 2022 12128 Views

In this article, we will understand the provisions of section 115BAA of the Income Tax Act and go through the conditions to be fulfilled to get benefit of lower tax rate regime.



Labour laws Compliance & Checklist

Posted by Jyoti Mittal 03 November 2022 15093 Views

Labour laws or labour legislations is the body of laws, administrative rulings, precedents which address the relationship between and among the employers, employees and labour organisations, often dealing with the issues of public law. Indian labour law refers to laws regulating labour in India.



Central Bank Digital Currency (CBDC) - A Curtain Raiser, A Catalyst

Posted by Nitin Bhuta 03 November 2022 4479 Views

I can't predict the future as to what will unfold prospectively for all of us, as no one would know what lies ahead, but I have made this attempt to pen down my views for the benefit of the readers of this article which dwells on the topic of Central Bank Digital Currency - A Curtain Raiser, A Catalyst.



Calculation Of Due Date Of Annual Forms

Posted by CS Divesh Goyal 03 November 2022 7940 Views

In this editorial author shall discuss a very common point of Companies Act, 2013 that is in relation to Calculation of Due Date of Annual Forms.




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