StateAll states All India Andhra Pradesh Assam Bihar Chhattisgarh Delhi Goa Gujarat Haryana Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Meghalaya Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal TopicAll topics AI & Technology for CA Firms Acceptance of Deposits Section 73-76, Form DPT-3 Annual Return, Rule 2(1)(c) Exemptions & Fines Advance Pricing Agreement (APA) under Section 92CC, Section 92CD & Rollback Provisions Advance Tax Calculation, Installment Deadlines & Interest u/s 234B/234C Amalgamation, De-Merger & Slump Sale: Section 72A, Section 50B & M&A Tax Structuring Angel Tax Repeal, Section 68 Cash Credits & Share Premium Valuation Anonymous Donations: Section 115BBC, 5% Exemption Limit, Form 10BD & Audit Defense for NGOs Audit Trail Rule 3(1) Accounting Software Edit Log, Section 143(3)(j) Auditor Reporting & Penalties Auditing Related Party Transactions, SA 550, Section 188, Omnibus Approvals, CARO Clause 13 Automated Schedule 3 Notes to Accounts, Ageing Schedules, 11 Financial Ratios, assureFinancials Bank Project Report, Term Loan DSCR Calculation, Project IRR, Sensitivity Analysis, CMA Modeling Best Schedule 3 Financial Builder India, Cloud vs Desktop Software, Multi-User assureFinancials Busy & QuickBooks Schedule 3, MSME Balance Sheet Format, Trial Balance Conversion, assureFinancials CA Articleship, Working Hours, Audit Automation, CA Student Learning, Practice Efficiency CARO 2020 Reporting Checklist, Statutory Audit 21 Clauses, Auditor Red Flags & Disclosures CMA Data, Working Capital Assessment, MPBF, Cash Credit, Tandon Committee, Current Ratio Charitable Trusts (Section 12AB, 85% Application, Form 9A/10 & Section 115TD) Compounding of Offences (Section 279(2)) & Prosecution Defense Conversion of Private Limited Company to LLP, Section 47(xiiib) Exemption, Section 47A(4) Clawback Corporate Compliance Corporate Social Responsibility (Section 135 & Form CSR-2) Corporate Taxation (Section 115BAA/BAB, MAT, Loss Set-off & Deemed Dividends) Crypto Tax India Section 115BBH, 30% Flat Tax, 1% TDS 194S, Virtual Digital Assets VDA, Schedule VDA DIR-3 KYC Web Filing, Deactivated DIN Reactivation, ₹5000 Penalty Avoidance, MCA V3 Portal Guide DTAA Principles, MFN Clause, PPT & Form 10F Deemed Dividend under Section 2(22)(e): Loans, Advances & Commercial Defenses Dematerialization of Private Companies Rule 9B, ISIN Allotment, Form PAS-6 & Section 450 Penalties Director Disqualification under Section 164(2) & Vacation of Office under Section 167 Dormant Company Status under Section 455 (Form MSC-1 to MSC-5) EDPMS & IDPMS Monitoring, Regulation 9 Export Realisation, CA Certified Write-Off, Form XOS & e-BRC ESOP Structuring, Accounting & Compliance Lifecycle Employment & Benefits Environment & Energy Equalisation Levy 2% Sunset, Significant Economic Presence (SEP), Section 9(1)(i) & Form 15CA/CB Expatriate Taxation in India: Secondment Agreements, Service PE, Shadow Payroll & Section 192 TDS Export of Services & Place of Supply (Section 2(6) & 13 IGST Act) Export of Services GST Section 2(6), LUT Form RFD-11, Rule 96A Foreign Remittance & e-BRC Refund External Commercial Borrowings (ECB) FEMA, MAMP Rules, All-in-Cost Ceiling & Form ECB LRN Reporting External Commercial Borrowings (ECB) under RBI Master Directions & FEMA FCRA 2010 Compliance, SBI NDMB Mandate, Sub-Granting Ban & Section 12AB Cross-Over FDI Compliance FIRMS Portal, Form FC-GPR Filing, Share Allotment Non-Residents, RBI Compounding FDI, ODI & Foreign Exchange Compliance (Pricing, FIRMS & LSF) FEMA (Overseas Investment) Rules 2022: OPI vs ODI, Form FC, APR & Schedule FA FEMA Borrowing and Lending Regulations 2018, Rupee Loans from NRIs/OCIs, Regulation 5 LRS Loans to FEMA Compounding of Contraventions under RBI Master Directions FEMA FDI NDI Rules, Pricing Guidelines, Form FC-GPR, Form FC-TRS & RBI FIRMS Portal Reporting FEMA Foreign Direct Investment (FDI), Form FC-GPR on FIRMS, Single Master Form & Valuation Rules FEMA NRE, NRO, FCNR(B) & SNRR Accounts, Permissible Debits/Credits, Repatriation & TDS Section 195 FEMA Non-Debt Instruments (NDI) Rules 2019, Downstream Investment by FOCC, Sectoral Caps & Form DI FEMA Overseas Direct Investment (ODI), OI Rules 2022, 400% Net Worth Limit, UIN & Form FC Reporting FLA Return FLAIR Portal Filing, Foreign Liabilities & Assets, Unquoted Valuation & Late Fee Guide Faceless Assessment & Reassessment (Section 144B, 148 & 148A) Fake Invoicing in GST: Section 122(1A) Penalties, Section 132 Arrests & Bona Fide Purchaser Defense Financial Statements Food Safety Foreign Asset Reporting in Schedule FA & Black Money Act Penalties Foreign ESOPs, RSUs, Schedule FA Disclosures, Form 67 Foreign Tax Credit & Black Money Act Foreign Equity Compensation & Schedule FA Disclosure Foreign Office Establishment (LO, BO, PO vs Subsidiary) Foreign Tax Credit (FTC), Rule 128 & Form 67 Filing Defense Form 10BD Statement of Donations, Form 10BE Certificates, Section 80G & Section 115BBC Form 13 Lower Deduction Certificate u/s 197 / Section 195(2) / Section 195(3) & TRACES Compliance Form 15CA 15CB Filing Guide, Section 195 Foreign Remittance, DTAA Rates & CA Certification Form 3CD Clause 16 & Section 28 Business Income Inclusions Form 3CD Clause 20(b), Section 36(1)(va) Employee PF/ESI, Supreme Court Checkmate Ruling & CPC Form 3CD Clause 21 Expenditure Disallowances & Documentation Form 3CD Clause 23, Section 40A(2)(b) Related Party Payments & FMV Benchmarking Form 3CD Clause 30C, Chapter X-A GAAR, Impermissible Avoidance Arrangements (IAA) & Tax Defense Form 3CD Clause 32, Section 79 Loss Carry-Forward, 51% Voting Power Test, Startup Safe Harbors & IBC Form 3CD Clause 34 TDS Compliance, Section 40(a)(ia) Disallowance & Form 26A Form 3CD Clause 44 GST Expenditure Reporting & Breakup Form 3CEB Preparation, Clause-by-Clause Filing Guide, Transfer Pricing Audit, Section 92E Report Form 3CEB and Form 3CD Interplay Form GSTR-9 & Form GSTR-9C: Comprehensive Table-by-Table Filing & Audit Architecture Freelancer Tax India, Export of Services GST, Letter of Undertaking LUT, Section 44ADA, FIRC BRC GST Annual Return Form GSTR-9, Form GSTR-9C Self-Certification, ₹2 Cr/₹5 Cr Limits & Audit Traps GST Appeals: Section 107 First Appeals, Section 112 GSTAT & Pre-Deposit Architecture GST Audit Section 65, ADT-01 Notice, Reconciliation Matrix, Departmental Audit Defense Strategy GST Compliance GST Cross-Charge vs Mandatory ISD Mechanism under Section 20 & Rule 28 GST E-Invoicing (Rule 48(4)) and E-Way Bill Integration GST E-Invoicing IRN Mandate, E-Way Bill Integration, Section 129 Interceptions & Penalty Guide GST HSN/SAC Classification, General Rules for Interpretation (GRI 1-6), Common Parlance Test GST Input Tax Credit Restrictions: Section 16, Section 16(4) & Rule 37 180-Day Reversal GST Inverted Duty Structure Refund, Section 54(3), Rule 89(5) Formula, Input Services & RFD-01 Guide GST Place of Supply Rules, Performance-Based & Immovable Property Services, Section 10-13 IGST Guide GST Place of Supply, Section 12 vs 13 IGST Act, Cloud SaaS/IaaS Hosting, Fixed Establishment vs GST Refund on Inverted Duty Structure: Section 54(3) & Rule 89(5) Formula GST Refunds under Rule 89(4) & Rule 89(5) Inverted Duty Structure GST Rule 37 & 37A ITC Reversal, 180-Day Payment Test, Supplier Default, Interest & Re-Credit Guide GST Rule 42 & 43 ITC Apportionment, Common Credit Reversal, 60-Month Capital Goods & Annual True-Up GST Rule 86B 99% ITC Restriction, 1% Cash Payment Mandate, Turnover Limits & Verification Workflows GST Schedule I Related Party Supplies, Rule 28 Valuation, HO-BO Cross-Charge & Circular 199 Defense GST Scrutiny Defense, Section 73, 74 & 74A SCN Adjudication, Form DRC-01 & Penalty Waiver Guide GST Search, Inspection, Summons & Arrest under Sections 67, 69 & 70 GST Section 107 Appeals, GSTAT Section 112 Tribunal, 10% Pre-Deposit, Form APL-01 & Stay Rules GST Section 129 Detention, Section 130 Confiscation, 200% Penalty & MOV Protocols Defense GST Section 27 Casual Taxable Person (CTP), Advance Tax Deposit, Form REG-01 & Extension Rules GST Section 30 Revocation of Cancellation, Form REG-21, 90-Day Limit & Section 107 Appeals Guide GST Section 61 Scrutiny of Returns, Form ASMT-10 Discrepancies, ASMT-11 Replies & DRC-01A Defense GST Section 62 Best Judgment Assessment, Form ASMT-13, 60-Day Filing & Deemed Withdrawal Rules GST Section 67 Search & Seizure, Form INS-01, Section 132 Arrests, Bailable Offences & Court Bail GST Section 73 vs Section 74 Demands, Form DRC-01 SCN, Voluntary DRC-03 & Section 74A Amendments GST Works Contracts: Section 2(119), EPC, Blocked ITC under Section 17(5) & Safari Retreats GST on Car Purchase, Claim GST on Car, 28% GST Rate, Section 17(5) Blocked Credit, EV 5% GST GST on Corporate and Personal Guarantees under Rule 28(2) & Circular 204 GST on Flat Purchase, Real Estate GST 1% 5%, Under-Construction vs Ready-to-Move, ITC Ineligibility GST on Laptop Purchase, Claim GST on Computer, 18% GST Rate, Input Tax Credit, MacBook Invoicing GST on Mobile Purchase, Claim GST on Phone, 18% GST Rate, Input Tax Credit, Amazon Croma GST Invoice GST on Real Estate: Joint Development Agreements (JDA), TDR RCM & Notification 3/2019 Compliance GST on Software Licensing, SaaS Subscriptions, OIDAR Services, Import RCM & Section 195 TDS GST on TV AC Electronics, Claim GST on Appliances, 18% 28% GST Rates, ITC Business Use, Croma Bill GSTR-2B Reconciliation, ITC Reversal, Rule 37, Rule 37A, Section 16(2), GSTR-3B Table 4B, GST Audit HRA Exemption Formula, Section 10(13A) Rule 2A, Rent Receipts Format, Landlord PAN & Paying Parents HUF Tax Planning, Hindu Undivided Family Formation, Capital Gifts, Section 64 Clubbing, Karta Healthcare Licensing Holidays & Leave Home Loan Tax Benefit, Section 24b Interest Limit, Section 80C Principal, Joint Borrowers Rules How to Prepare Schedule 3 Financials, Trial Balance Mapping, Balance Sheet Finalization, assureTax IBC CIRP Resolution Plans & Corporate Taxation (Section 79 & 115JB MAT) ICAI Guidance Note LLPs, Schedule 3 Format LLP, Form 8 Alignment, Partner Contribution Grid ICAI Non-Corporate Proprietorship, Schedule 3 Format, Owners Fund Layout, MSME Financials ICAI Non-Corporate Schedule 3, Partnership Firm Balance Sheet, Partner Capital Grid, Section 40b IFSC GIFT City Units, IFSCA Regulations, Section 80LA Tax Holiday, 9% MAT & FEMA Non-Resident Rules IT & SaaS Schedule 3 Format, Service Revenue Recognition, Export Invoicing, assureFinancials ITC Apportionment & Reversals under Rule 42 and Rule 43 ITR Preparation Income Computation and Disclosure Standards (ICDS I to X) & Form 3CD Clause 13 Ind AS 103 Business Combinations, Acquisition Method, Purchase Price Allocation (PPA) & Goodwill Ind AS 109 Expected Credit Loss, ECL Provisioning Matrix, Trade Receivables, Stage 1 2 3 Impairment Ind AS 109 Financial Instruments, Amortized Cost vs FVTPL/FVTOCI, Business Model & ECL Impairment Ind AS 109 Financial Instruments, SPPI Test, Expected Credit Loss (ECL) Stages & Provision Matrix Ind AS 115 Revenue Recognition, 5-Step Framework, Variable Consideration, POCM & Contract Assets Ind AS 115 Revenue Recognition, 5-Step Model, Performance Obligations, Contract Costs & Disclosures Ind AS 115 Revenue from Contracts with Customers, 5-Step Model, Variable Consideration & Notes Ind AS 116 Leases, Right-of-Use Asset, Lease Liability Amortization, IBR & Balance Sheet Impact Ind AS 116 Leases: Right-of-Use Asset, Lease Liability & Tax Audit Form 3CD Ind AS 12 Income Taxes, Deferred Tax Asset & Liability Recognition, Tax Base & MAT Credit Accounting Ind AS 2 Inventories Valuation, Cost of Conversion, Net Realisable Value & Tax Audit Interplay Ind AS 20 Government Grants Accounting, Capital vs Revenue Subsidies, EPCG & Repayment Mechanics Ind AS 21 Foreign Currency Translation, Multi-Currency Consolidation, Functional Currency, FCTR Ind AS 36 Impairment of Assets, Cash-Generating Units (CGU), Value in Use & Impairment Testing Guide Ind AS 37 Provisions, Constructive Obligations, Discounting, Onerous Contracts & Contingent Assets Ind AS 8 Accounting Policies, Changes in Accounting Estimates, Prior Period Errors & Restatements Independent Directors, Board Governance, Companies Act 2013, Section 149, Director Liability Independent Directors: Section 149, Schedule IV Code, Databank & Legal Immunity Internal Financial Controls over Financial Reporting (IFC-FR), Section 134(5)(e) Directors' Labour Welfare Fund Legal Metrology Limited Liability Partnership (LLP) Compliances: Form 11, Form 8, Rule 24 Audit & Taxation Local Licensing & Premises MAP under DTAA Article 25: Rule 44G, Competent Authority Negotiations & Form 34F MSME Manufacturing & Trading Schedule 3 Format, Inventory Valuation, Raw Materials, assureFinancials Monthly MIS Report Format, CFO Reporting Pack, Cash Flow Forecasting, Variance Analysis Multi-User Cloud Schedule 3 Builder, CA Firm Collaboration, Audit Review Workflows, assureOffice Mutual Fund Taxation, Budget 2024 LTCG 12.5%, STCG 20%, SIP Tax Calculation, Equity vs Debt Funds NRI Property Acquisition, Repatriation Scheme & Withholding Tax Non-Resident TDS & Foreign Remittance (Form 145 & Form 146) OIDAR Services GST Section 14, NTOR Definition, Form GST REG-10 & Monthly Form GSTR-5A Compliance Old vs New Tax Regime, Section 115BAC Slabs, Break-Even Salary, 80C 80D HRA Deductions, ITR Filing One-Click Schedule 3 Export, Formula-Linked Excel, Editable Word, Print-Ready PDF, assureFinancials POSH Pillar One Amount A & Sunset of Equalisation Levy Pillar Two Global Minimum Tax (GloBE 15% Top-up Tax) & Digital Taxation Place of Supply for Immovable Property, Event Management & Performance Services under IGST Act Postal Ballot Section 110, E-Voting Section 108, Rule 22 Items & Scrutinizer Report Form MGT-14 Primary & Secondary Adjustments (Section 92CE / 170) Private Placement of Securities: Section 42, Rule 14, Form PAS-4, Form PAS-3 & Registered Valuation Professional Tax Registration of Charges Section 77-87, Form CHG-1, Form CHG-4 Satisfaction & Section 86 Penalties Related Party Transactions under Section 188, Form AOC-2 & Form 3CD Clause 23 Reply to DRC-01 DRC-01A, GST Show Cause Notice, Form GST DRC-06, Principles of Natural Justice Returns & Notices Rule 86A ITC Blocking, Fraudulent Availment Grounds, 1-Year Sunset Expiry & High Court Writ Relief SAP Business One Schedule 3, ERP Trial Balance, Corporate Year-End Financials, assureFinancials SEBI PIT Regulations, Structured Digital Database (SDD), UPSI Compliance & Form C/D Disclosures SFT Reporting (Form 61A), AIS Reconciliation & Section 271FA Defense Safe Harbour Regime under Section 92CB & Form 3CEFA Compliance Schedule 3 Balance Sheet Format, Vertical Balance Sheet, Ledger Grouping, Schedule 3 Builder Schedule 3 Corporate vs Non-Corporate, ICAI Guidance Note, ₹5 Crore Turnover Rule, MSME Format Schedule 3 Financial Builder, Corporate & Non-Corporate Financials, assureFinancials Cloud Guide Schedule 3 Financials Format, Division 1 Balance Sheet, Private Limited Financials, MCA Notes Schedule 3 Format in Excel, Schedule 3 Format Word, Cloud Schedule 3 Financial Builder Schedule 3 Format, Companies Act 2013 Balance Sheet, Profit and Loss Format, assureFinancials Schedule III Disclosures vs Form 3CD Reconciliation Schedule III Division II Disclosures, MSME Ageing, CWIP Ageing, 11 Key Ratios & Audit Defense Guide Schedule III Division II Ind AS Financial Statements & Tax Audit Reconciliations Schedule III Para 7 & 8 Non-Taxable Supplies: High Sea Sales, In-Bond Sales & Merchanting Trade Secretarial Standard-2 (SS-2) General Meetings, AGM & EGM Quorum, Postal Ballot & Form MGT-14 Guide Section 10(23C) Approvals, Sub-clauses (iv)/(v)/(vi)/(via), Form 10A vs 10AB, 85% Application Section 10AA: Special Economic Zone (SEZ) Export Profit Deduction, Form 56F & Parity Principle Section 115BAA & 115BAB Corporate Tax, Form 10-IC & 10-ID, MAT Exemption & Deductions Forfeiture Section 115BBE: Sections 68, 69, 69A–69D, Taxation & Section 271AAC Penalty Section 115JB MAT, Ind AS Transition Reserve, Section 115JAA MAT Credit & Form 29B Certification Section 115TD Accreted Income Tax on Charitable Trusts (Exit Tax) Section 128A Waiver Scheme, Form GST SPL-01/02, Retrospective Section 16(4) ITC & Appeal Relief Section 129 200% Penalty, Section 130 Confiscation, Circular 64/38/2018 Typo & Form MOV-01 to MOV-11 Section 12AB Trust Re-registration, Form 10A vs 10AB, Section 115TD Accreted Income & Specified Section 135 CSR Mandate, 2% Net Profit Spend, Ongoing Projects, Unspent CSR Account & MCA Penalties Section 135 Corporate Social Responsibility (CSR), 2% Spending Mandate, Schedule VII & Form CSR-2 Section 142(2A) Special Audit, Inventory Valuation by Cost Accountant & Limitation Defense Section 143 Job Work Framework, Rule 45 Delivery Challans, Form GST ITC-04 Reporting, 1-Year/3-Year Section 143(12) Fraud Reporting (Form ADT-4), Resignation (Form ADT-3) & IFCoR Audit Section 144B Faceless Assessment, Draft Orders, Virtual Hearing, Natural Justice & High Court Writs Section 148 & 148A Reassessment, Search Assessments, ₹50 Lakh Threshold & Section 151 Sanctions Section 148 & Section 148A Income Tax Reassessment Section 148 Reassessment, Section 148A Inquiry, Income Escaping Assessment & High Court Writs Section 148A Income Tax Reassessment, 148A(b) Inquiries, 3 vs 5-Year Limits, Sanctions & Writs Guide Section 149 Independent Directors, Schedule IV Code, IICA Databank Test & Section 149(12) Immunity Section 164 & 167 Director Disqualification, 3-Year Return Default, DIN Deactivation & Writs Guide Section 164 Disqualification of Directors, Section 167 Vacation of Office, DIN KYC & Form DIR-8 Section 168 Director Resignation, Form DIR-11 & DIR-12 Filing, Effective Date & Past Liabilities Section 17(5)(c) & (d) Blocked ITC, Safari Retreats Landmark Ruling & Plant or Machinery Test Section 171 CGST Act Anti-Profiteering, DGAP Investigation, CCI Orders & Delhi High Court Precedents Section 173 Board Meetings, Secretarial Standard-1 (SS-1) ICSI, Virtual Meetings (VC/OAVM), Section Section 185 Loans to Directors, WOS Exemption, Special Resolution Scheme & Principal Business Test Section 186 Inter-Corporate Loans, Guarantees & Investments, 60%/100% Limits, Form MBP-2 & Penalties Section 186 Loans & Investments, 60%/100% Limits, Special Resolution, MBP-2 Register & CARO Clause 4 Section 186 Loans, Guarantees, Securities & Investments (Form MBP-2) Section 188 Related Party Transactions, Audit Committee Approvals, Arm's Length & Form AOC-2 Guide Section 188 Related Party Transactions, Audit Committee Omnibus Approval, Rule 15 & Form AOC-2 Section 192 TDS on Salary, Form 12BB & Form 16 under Section 115BAC Section 194-I Rent TDS, CAM Charges (Circular 20/2020) & Co-Working Contracts Section 194-IA TDS on Immovable Property (Form 26QB) Section 194-IA TDS on Property, 1% Rate, ₹50 Lakh Limit, Form 26QB Challan, Joint Buyer Rules Section 194-O TDS vs Section 52 GST TCS for E-Commerce Platforms Section 194A: TDS on Interest Other than Interest on Securities, Banking Exemptions & Form 15G/15H Section 194BA Online Gaming TDS (Rule 133 Net Winnings) & 28% GST Section 194C vs Section 194J Withholding Tax Classification Section 194M & Section 194-IB: TDS on Rent, Contracts & Professional Fees Section 194N Cash Withdrawal TDS, ₹1 Cr Limit, 2%/5% Non-Filer Rates & Banking Exemptions Guide Section 194N TDS on Cash Withdrawals & Banking Limits Section 194Q TDS vs Section 206C(1H) TCS Hierarchy & Adjustments Section 194Q TDS vs Section 206C(1H) TCS, ₹50 Lakh Limit, ₹10 Cr Turnover & Priority Rules Section 194Q TDS vs Section 206C(1H) TCS, ₹50 Lakh Threshold, Section 206AB & Form 26Q Compliance Section 194Q TDS, Section 206C(1H) TCS, Sale of Goods 0.1%, ₹50L Limit, Higher Rates 206AB 206CCA Section 194R Business Benefits TDS, ₹20,000 Limit, CBDT Guidelines, Dealer Incentives & Compliance Section 194R TDS on Business Benefits, CBDT Guidelines, Valuation Rules & Section 271C Defense Section 194R TDS on Business Benefits, Perquisites & Dealer Conferences Section 194S TDS on Virtual Digital Assets (Crypto / NFTs) & Form 26QE Section 194T 10% TDS on Partner Remuneration, ₹20,000 Threshold, Section 40(b) & Form 26Q Filing Section 195 Withholding Tax, Foreign Vendor Payments, Royalty, FTS, Form 15CA 15CB, DTAA Section 197 Form 13, NRI Lower TDS Certificate, Sale of Immovable Property, Capital Gains Tax Section 197 Remuneration Limits, Section 198 Net Profit Calculation, Schedule V Loss-Making Limits Section 2(22)(e) Deemed Dividend, Loans to Shareholders, Accumulated Profits, Commercial Advances Section 204 Secretarial Audit, Form MR-3 Report, SS-1 & SS-2 Compliance, PCS Due Diligence & Fines Section 206AB & Section 206CCA Higher TDS/TCS Rates for Non-Filers Section 206C(1G) TCS on Foreign Remittances under LRS & Overseas Tour Packages Section 233 Fast Track Mergers, Small Companies & WOS, Regional Director & Form CAA-11/12 Guide Section 233 Fast-Track Mergers, Small Companies & WOS Mergers, Form CAA-9 to CAA-12 & RD Approvals Section 234 Cross-Border Mergers, Rule 25A Compromises Rules, FEMA Cross Border Merger Regulations Section 248 Strike Off of Companies, Form STK-2, Form STK-4 Notice & Section 252 NCLT Restoration Section 263 PCIT Revision, Twin Conditions (Erroneous & Prejudicial), Lack of Inquiry & ITAT Relief Section 269SS & 269T Cash Loans, ₹20,000 Threshold, Journal Entries & Section 271D/271E Penalties Section 269SS & Section 269T Acceptance and Repayment of Loans/Deposits Section 269ST Cash Limit of ₹2 Lakh, Single Event Transactions, Section 271DA Penalty & Form 3CD Section 269ST Cash Receipts & Section 271DA Penalty Section 271AAD 100% Penalty for False Entries, Omission in Books, Fake Invoices & Appellate Defense Section 29 GST Registration Cancellation, Rule 21A Suspension, Retrospective Action & Form REG-21 Section 40(b) Partner Remuneration, 12% Interest on Capital, Partnership Deed, Book Profit Section 43B(h) MSME 45-Day Payment Mandate, Udyam Criteria, Form MSME-1 & Tax Audit Disallowances Section 43B(h) MSME 45-Day Payment Rule & Form 3CD Clause 22 Section 43B(h) MSME 45-Day Payment Rule, Disallowance Calculation, Year-End Payment & Form 3CD Section 43CA & 50C Deemed Consideration and Stamp Duty Valuation Section 44AD 44ADA Presumptive Tax, 6% 8% Profit Rate, 44AB Tax Audit Exemption, Freelancers ITR-4 Section 44AD Business Presumptive Scheme, Section 44AE Goods Carriages, 5-Year Lock-In Opt-Out Section 44ADA Presumptive Taxation for Specified Professionals Section 45(5A) Capital Gains on Joint Development Agreements (JDA) & Section 194-IC Section 455 Dormant Company Status, Form MSC-1, Form MSC-3 Annual Return & Inactive Companies Guide Section 50AA Specified Mutual Funds, Market Linked Debentures, STCG Deeming Fiction & NAV Taxation Section 50C Stamp Duty Valuation, 10% Safe Harbour, DVO Reference & Section 43CA/56(2)(x) Interplay Section 54 & 54F Capital Gain Exemption (₹10 Cr Limit & CGAS Scheme) Section 54(3) Inverted Duty Structure Refund, Amended Rule 89(5) Formula, Form RFD-01 & SCN Defense Section 54, Section 54F, Capital Gains Exemption, Capital Gains Account Scheme, CGAS Deposit Section 54EC ₹50 Lakh Ceiling, 5-Year Lock-In, Land/Building Exemption & REC/PFC/NHAI/IRFC Bonds Section 54F Capital Gains Exemption, ₹10 Crore Ceiling, Capital Gains Account Scheme & Lock-In Section 56(2)(viib) Angel Tax, Finance Act 2024 Abolition, Rule 11UA Valuation & Past Assessments Section 56(2)(x) Deemed Gift Income, Rule 11UA Share Valuation, Stamp Duty Variance & Exemptions Section 56(2)(x) Deemed Gift Taxation & Rule 11UA Valuation Section 61 GST Scrutiny of Returns, Form ASMT-10 Notices, Form ASMT-11 Reply & ASMT-12 Drop Orders Section 62(1)(a) Rights Issue, Right of Renunciation, Form PAS-3 Allotment & Notice Rules Section 65 GST Audit, Form GST ADT-01 Notice, 3-Month Audit Period & Form ADT-02 Final Findings Section 66 Capital Reduction, NCLT Form RSC-1 to RSC-6, Section 2(22)(d) Deemed Dividend vs Capital Section 68 Cash Credits, Share Capital & Unsecured Loans Defense, Section 115BBE 78% Tax Section 68 Unexplained Cash Credits, Share Capital, Section 115BBE & Three-Fold Proof Section 73-76 Acceptance of Deposits & Form DPT-3 Annual Return Section 80-IAC Startup Deduction, Form 10CCB & Form 3CD Clause 33 Reporting Section 80JJAA Deduction for New Employment (Form 10DA) Section 80M: Deduction in Respect of Inter-Corporate Dividends Section 82 Satisfaction of Charges, Form CHG-4, Section 87 RD Condonation & ROC Notice in Form CHG-5 Section 9(5) ECO Liability, Section 52 TCS, Food Delivery, Cab Aggregators and GSTR-8 Section 90 Significant Beneficial Ownership (SBO), 10% Threshold, Forms BEN-1 to BEN-4 & Penalties Section 92 Annual Return, Form MGT-7 & MGT-7A, Form MGT-8 PCS Certification & Section 92(5) Fines Section 92CE Secondary Adjustments, Rule 10CB Repatriation, 18% Additional Tax & Form 3CD Clause 30A Section 92D Rule 10D Local File, Form 3CEAA Master File & Form 3CEAD CbCR Penalty Defense Section 94B Interest Deduction Cap, 30% EBITDA Limit, ₹1 Cr Threshold, Form 3CEB & Carry Forward Section 94B Interest Limitation & Thin Capitalisation Section 94B Thin Capitalization, 30% EBITDA Interest Cap, ₹1 Crore Threshold & Form 3CD Clause 30B Section 9B & Section 45(4) Firm Reconstitution, Rule 8AB Attribution & Capital Asset Taxation Share Buyback Tax Post Budget 2024, Deemed Dividend Section 2(22)(f), Promoter Tax, Section 115QA Share Buybacks: Deemed Dividend u/s 2(22)(f), Capital Loss u/s 46A & Finance Act 2024 Shops & Establishments Significant Beneficial Ownership: Section 90, BEN Rules, Multi-Tier Holdings & NCLT Significant Economic Presence (SEP) & Digital Permanent Establishment Small Companies Schedule 3 Format, Section 2(85), Cash Flow Exemption, assureFinancials Smart Auto-Grouping Schedule 3, Trial Balance Mapping, ERP Ledger Classification, assureFinancials Software Learning Software and Practical Learning Specified Domestic Transactions under Section 92BA, Section 80A & Form 3CEB Strike-Off of Defunct Companies under Section 248 (Form STK-2) T-Shape to Schedule 3 Vertical Format, Non-Corporate Transition, ICAI Guidance Note, assureOffice TDS & Payroll TDS & TCS Tally to Schedule 3 Balance Sheet, Tally Prime Trial Balance, Financials Conversion, assureOffice Tax Audit Tax Audit Form 3CD Clause 26 & Section 43B Statutory Dues Tax Compliance Tax on Gold India, 3% GST on Jewellery, Making Charges, Budget 2024 LTCG Rates, SGB Tax Exemption Taxation of Business Trusts (REITs & InvITs) under Section 115UA & 56(2)(xii) Trade Credit Regulations 2018, Supplier's Credit vs Buyer's Credit, Capital Goods vs Non-Capital Transfer Pricing Transfer Pricing Section 92D Master File, Rule 10DA Form 3CEAA, CbCR Form 3CEAD & Penalties Guide Transfer Pricing for Marketing Intangibles, AMP Expenses & DEMPE Functions Trial Balance Regrouping, Negative Balances, Rounding-Off Schedule 3, assureFinancials Year-End Audit Finalization, Schedule 3 Checklist, Audit Defense, assureFinancials Cloud Guide Zoho Books to Schedule 3 Financials, Cloud Trial Balance Import, Schedule 3 Automation, assureOffice
Apply filters Clear 