CAclubindia Articles


Definition of Carpet Area under RERA 2016

Posted by FCS Deepak Pratap Singh 10 January 2022 4273 Views

Real Estate Sector before introduction of RERA,2016 was one of the most unregulated sector in the country. We know that the Real Estate Sector is contributing around 6.5 to 7% of the GDP of India.



What lies beyond LIBOR?

Posted by prasenjit nandi 10 January 2022 2314 Views

LIBOR or the London Interbank Offered Rate is probably the widely used interest rate curve across various financial instruments.



Agricultural and Processed Foods Export Promotion Scheme (APEP Scheme)

Posted by Lakshit Jindal 10 January 2022 3083 Views

APEP Scheme is a financial assistance scheme introduced by APEDA (i.e., Agricultural and Processed Food Products Export Development Authority) for facilitating the export of Agri-products by providing assistance to exporters. The scheme shall be valid for 5 years from FY 2021-22 to 2025-26.



Human capital formation in India

Posted by Aarti Maurya 10 January 2022 22230 Views

Human capital formation is process of adding skills to individual which will add to the stock of human capital. In order to transform the liability of the huge size of population into assets adoption of various measures for human capital formation is very much essential.



Concept of Virtual Audits

Posted by Tanuj Chandra Saxenaa 09 January 2022 8128 Views

The virtual audit is becoming popular amongst organizations due to fast advances in information technology. Businesses already include high-tech strategies that permit the audit teams to receive and share data, conduct interviews, and also make observations with entities all over the world.



Income Tax Search and Seizure: Right of the assessee to cross-examine

Posted by CA.Mohit Gupta 09 January 2022 4789 Views

The principles of natural justice forms an integral part of procedural fairness and justness, thereby excluding the scope of arbitrariness. Even though the right of hearing, which forms a part of the principles of natural justice, before an order is passed under some of the provisions of the Income-tax Act 1961



Features of Marine Insurance

Posted by FCS Deepak Pratap Singh 09 January 2022 5342 Views

The Marine Insurance act, 1963, is designed to regulate the transactions of marine insurance businesses of hull, cargo and freight.



Fear is an illusion

Posted by Aarti Maurya 09 January 2022 10510 Views

At the end fear is nothing but a state of mind which is called illusion, it stop us from pursuing what we can do and in the end because of fear we have to settle for less. Conquering them will make you a better person and this we can only do by our internal determination.



Corporate Compliance Calendar for the m/o January, 2022

Posted by CS Lalit Rajput 08 January 2022 4006 Views

Corporate Compliance Calendar for the m/o January, 2022



Amendment in Residential Status as per Finance Act, 2020

Posted by Neethi V. Kannanth 08 January 2022 7183 Views

Determination of Residential Status is the key to determine the tax liability. There has been an amendment to Section 6 of the Income Tax Act, 1960 which deals with Residential Status as per Finance Act,2020.




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