CAclubindia Articles


CA Final ISCA Information Systems Control and Audit Online Classes

  CCI Team    05 June 2021 at 13:44

Discussing the best teachers for Information Systems Control and Audit (ISCA). The courses which are going to be mentioned are in Google Drive Format, Pen Drive Format and Video lectures Format.



Consolidated Covid-19 Relief Measures for Taxpayers under GST law

  CA Harshal Jain    05 June 2021 at 10:32

In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government has announced certain Covid-19 Relief Measures under the GST law.



Acceptance Of Deposits: Section 73 to 76 of the Companies Act 2013

  CA. Peeyush Sharma    05 June 2021 at 09:35

Deposit is one of the sources available with a company to raise funds for meeting its short term and long-term fund requirements. Section 73 to 76 of the Companies Act 2013 regulate the invitation and acceptance of deposits.



Changes in IGAAP Reporting Framework by MCA w.e.f 1st April 2021

  Mehul Gada    05 June 2021 at 09:35

MCA has made certain changes in the financial reporting framework prescribed under Division I of Schedule III of the Companies Act, 2013. These changes are applicable w.e.f April 1, 2021.



Key Changes in the Provisions of Income Tax Act, 1961 effective from 1st April 2021 and onwards

  Manish Gupta    05 June 2021 at 09:35

Numerous amendments have been made in the provisions of the Income Tax Act, 1961 with the enactment of Finance Act, 2021. Let's walk through some of those crucial changes.



What investing behaviors undermine investment performance?

  CA Aaditya Chhajed    05 June 2021 at 09:35

Are you repeating the same investing mistakes over and over again? Check out these investing behaviors that could be undermining your investment performance.



GST Relaxations 2.0 decoded!!

  Jayesh Prakash P    04 June 2021 at 11:42

The Central Board of Indirect Taxes and Customs, via several Notifications dated 1st May 2021 and 1st June 2021, has provided relief to taxpayers due to COVID-19. Same has been listed in this article.



How to Calculate House Rent Allowance under the Income Tax Act?

  Ritik Chopra    04 June 2021 at 08:57

Sometimes the employer does not provide rent-free accommodation but instead helps the employee in paying rent by providing an allowance. The amount of cash paid is known as House Rent Allowance.



Internal Audit Evidence

  CA. Heet Shah    04 June 2021 at 08:57

Information collected from underlying entity records and processes, as well as information from the performance of various audit activities and testing procedures forms part of "Internal Audit Evidence" based on which auditor forms his opinion.



Planning of Internal Audit Assignments

  CA. Heet Shah    04 June 2021 at 08:57

An Audit Committee is required to formulate the overall internal audit plan of the company which includes planning the scope, functioning, periodicity, and methodology for conducting the internal audit.




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