CAclubindia Articles


Decoding of Clause 44 of Tax Audit Report (3CD)

Posted by Shankit Sharma 20 August 2022 19688 Views

A question may arise whether the above information is to be given in respect of each and every head of expenditure or only the total expenditure is to be given.



Identification of Green flags in Audit of Financial Statement

Posted by CA Amrita Chattopadhyay 20 August 2022 13243 Views

While conducting the audit of financial statement and fraud investigation it is imperative for the auditor to focus his attention not only for the RED Flags but also to draw his attention towards the green flags in the financial statements and the operations in the organization.



Physical Verification of Registered Office of the Companies by ROC

Posted by Affluence Advisory 20 August 2022 16007 Views

The MCA vide notification dated 18/08/2022 has notified Companies (Incorporation) Third Amendment Rules, 2022 to insert a new rule in Companies (Incorporation) Rules, 2014, which pertains to physical verification of the registered office address of the Companies.



Why is Zomato in the Red?

Posted by Shubham 20 August 2022 34025 Views

Stock of Zomato has been largely unimpressive since its stellar debut. Let us have a look at the price movement since its listing.



Fixed Deposits: Best Investment or Not

Posted by Taxblock 20 August 2022 3008 Views

Fixed deposits basically mean putting a certain amount of money for a fixed period. You can earn interest on the principal sum throughout the tenure on a cumulative basis. The interest earned gets added to the principal amount after every specific interval.



The beta factor of securities

Posted by CA Raksha Shree 20 August 2022 3487 Views

We can measure the volatility of stocks with the help of a statistical measure called Beta. Here, we are going to discuss about beta, what it indicates, how it can be used and its limitations.



India's Trade Deficit and its effect on Rupee

Posted by CA Suresh Kumar Agarwal 20 August 2022 2659 Views

India's trade deficit grew to a record in 2022, attributed to imports of mineral fuels, mineral oils, natural/cultured pearls precious stones, coal and electrical machinery including equipment's from 51.11% in year 2020-21 to 55.28% in the year 2021-22 and 62.48% in the first two month of the current year 2022-23



The Mirror of Erised and a CFO's most Deepest and Desperate Desires

Posted by Karthik Ganeshan 19 August 2022 1530 Views

As a CFO what would you like to see in the Mirror of Erised?



Loan, Investment, Guarantee by Corporates

Posted by Ekta Ahlawat 19 August 2022 3625 Views

​​​​​​​This Article will discuss about the provisions of Section 186 Loan and Investment made by the companies (like layer of investment, limits, exception, approvals) and applicable rules thereof.



Comparison between Computation and Taxability of Capital Gain of Listed and Unlisted Shares

Posted by Neethi V. Kannanth 19 August 2022 10134 Views

We have always discussed in length about the capital gains and its taxability. But, how many of us have noticed that Computation of capital gain and its taxability is different for listed shares and unlisted shares?




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