Foreign Tax Credit FTC Rule 128 Rule 115 Rule 26 Section 90 Section 91 Section 10A DTAA Ordinary Credit Wipro Infosys Ankitha Kumari International Taxation ICAI PDF Extra-ordinary aspects of the ordinary credit method for computing Foreign Tax Credit June 2023 · 18 min read · 1 reads
Cross Examination Natural Justice Taxation Proceedings Income Tax GST CGST Act Section 16(2) Section 132 Section 135 Culpable Mental State Mens Rea Andaman Timber Sanjay Kumar Agarwal Taxation ICAI PDF Right of cross-examination in Taxation Proceedings June 2023 · 18 min read · 1 reads
Loan Prepayment Foreclosure Charges Prepayment Penalty Banking MSME Finance Term Loan Cash Credit Overdraft Balance Takeover Nitin Agarwal Finance ICAI PDF Loan Prepayment/Foreclosure Charges – An analysis June 2023 · 18 min read · 1 reads
MUDRA Scheme PMMY MSME Financial Inclusion Shishu Kishore Tarun Public Sector Banks Private Sector Banks RRBs Small Finance Banks NBFC-MFI Shubham Garg Priyanka Karam Pal Narwal ICAI PDF Critical Evaluation of MUDRA Scheme in India at Macro Level: An Empirical Study June 2023 · 18 min read · 1 reads
Management Identified Fraud Fraud Investigation SA 240 SA 260 Digital Forensics E-Discovery Ring Fencing Section 143(12) Companies Act 2013 CARO IFC NOCLAR ACFE Vinay Nayak Theme ICAI PDF Audit Considerations For Management Identified Fraud June 2023 · 18 min read · 1 reads
Expectation Gap Knowledge Gap Performance Gap Evolution Gap SA 200 SA 701 SA 570 SA 720 IAASB AASB ICAI Reasonable Assurance Inherent Limitations Sanjeev Kumar Singhal Theme PDF Expectation Gap in Audit June 2023 · 18 min read · 1 reads
EQCR Engagement Quality Control Review SQC 1 SA 220 SA 230 Quality Review Board QRB NFRA NFRA Rules 2018 Audit Quality Chartered Accountants Act 1949 Code of Ethics Bhupendra Mantri Aditya Kumar S Theme ICAI PDF Engagement Control Review Process – An Internal Mechanism for Quality Control June 2023 · 18 min read · 1 reads
Audit Quality Independent Audit Statutory Audit Peer Review Phase II AQMM CAQD FRRB Rule 11(g) Audit Trail Edit Log Companies Act 2013 CEPR Jatin Thakkar Theme ICAI PDF Independent Audit Profession: Expectations & Way Forward June 2023 · 18 min read · 2 reads
Public Financial Management PFM PFMS PEFA FRBM Act Outcome Budget NITI Aayog OOF GASAB Accrual Accounting Fiscal Council Debt Management Office CAG Pratap Ranjan Jena Public Finance ICAI PDF Innovations in Public Financial Management (PFM) Systems: Indian Experience May 2023 · 18 min read · 1 reads
ABDEAS Accrual Accounting Double Entry Accounting ULB Urban Local Bodies SUDA Chhattisgarh Municipal Accounting Manual JNNURM AMRUT HUDCO Award Mohan Puri Goswami Anish Jain Public Finance ICAI PDF Our Journey to adoption of Accrual Based Double Entry Accounting System in Urban Local Bodies: State Urban Development Agency, Chhattisgarh May 2023 · 18 min read · 1 reads