CAclubindia Articles

Analysis: SEBI (Portfolio Managers) (Third Amendment) Regulations, 2021

Posted by CS Tanveer Singh Saluja 05 August 2021 847 Views

The SEBI has notified a new set of regulations to amend the existing SEBI (Portfolio Managers) Regulations, 2020 which shall come into force as on the date of its publication in the Official Gazette.

Analysis: SEBI (Credit Rating Agencies) (Amendment) Regulations, 2021

Posted by CS Tanveer Singh Saluja 05 August 2021 732 Views

The SEBI has notified a new set of regulations to amend the existing SEBI (Credit Rating Agencies) Regulations, 1999 which shall come into force as on the date of its publication in the Official Gazette.

Important Points While Computing Income Under Profits And Gains Of Business Or Profession

Posted by Ritik Chopra 05 August 2021 10413 Views

Profits and Gains of Business or Profession is considered as an important head of income while computing taxable income. Let us discuss the guiding points that should be kept in mind while computing income under PGBP.

ITR and Types of ITRs - A Complete Guide for AY 2021-22

Posted by Poojitha Raam Vinay

05 August 2021 3947 Views

There are different types of ITRs. The persons falling under those categories shall file the return in the respective ITR. Let us discuss the ITRs 1 to 7 in this article, for AY 2021.22.

GST Annual Return (GSTR-9 & 9C)

Posted by CA Umesh Sharma 05 August 2021 13051 Views

Earlier GST Audit was to be conducted and GSTR-9C was to be certified by a CA, but this requirement has been removed, so the same is to be self-certified by the client along with a reconciliation.

Audit Quality Maturity Model Version 1.0 - Practice Management

Posted by CA Amrita Chattopadhyay 04 August 2021 8337 Views

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.

Loan from shareholders and its treatment in DPT-3

Posted by CS Divesh Goyal 04 August 2021 69907 Views

There are many ambiguities in the minds of corporates and professionals about the treatment of Loan from Shareholders, as to whether the same is considered as a deposit or not?

Everything about APEDA (RCMC) Registration in India

Posted by Ishita Ramani 04 August 2021 1655 Views

Agricultural & Processed Food Products Export Development Authority is a government organization that was established to develop and promote the export of scheduled products.

Loan from Director or Shareholders

Posted by CS Divesh Goyal 04 August 2021 6705 Views

If a Company accepts a loan from an Individual and such individual is a Director as well as a Shareholder of the Company, then this loan shall be considered as Loan from Shareholder of Loan from Director? Let us discuss.