ICAI Publications - Direct Taxation
ICAI Publications - International Taxation
ICAI Publications - Internal Audit
ICAI Publications - Quality Review Board
ICAI Publications - Peer Review
ICAI Publications - Insolvency & Bankruptcy
ICAI Publications - Corporate Social Responsibility
ICAI Publications - Anti-Money Laundering
ICAI Publications - Miscellaneous
ICAI Publications - Direct Taxation
Handbook on FAQ’s on House Property under Income-tax Act, 1961
Handbook on Disallowance of Expenses under Income-tax Act, 1961
Treatise on Section 194-R under Income-tax Act, 1961
Handbook on Income Tax – Tax Collection at Source
Handbook on Taxation of Private Trust of Income-tax Act, 1961
Treatise on Report on Income Tax Dues
Technical Guide on Audit of Charitable Institutions under Section 12A of the Income-tax Act, 1961
Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 - AY 2022-23
Handbook on Statement of Donations Received
Technical Guide on Reconstitution of Firms
Technical Guide on Appeal before CIT(A) - Part I
FAQ on Technical Guide on Appeal before CIT(A) - Part-II
Technical Guide on Virtual ITAT Proceedings
Technical Guide on Taxation of HUFs
Registration of Charitable & Religious Institutions for Income tax Exemption
Approach to Tax Audit under section 44AB of the Income tax Act, 1961 (Checklist)
Technical Guide on Income Computation and Disclosure Standards
Implementation Guide w.r.t. Notification No. 33/2018 dated 20.07.2018 effective from 20.08.2018
A Study on Succession, Wills, Family arrangements/ Settlement and HUF partitions
Background Material on GST [Published in January 2025]
Guide to CA Certificates in GST [Revised - December 2024]
Handbook on Reverse Charge under GST [Published in February 2025]
Compliances of GST in Banking Sector [Revised upto February 2024]
Background Material on GST Demands & Appellate Remedies [November 2023]
Technical Guide on GST Reconciliation Statement (Form GSTR 9C) [November 2023]
Handbook on TDS Provisions under GST [October 2023]
Technical Guide on GST Annual Return (Form GSTR 9) [October 2023]
ICAI Publications - International Taxation
Certificate Course on UAE Corporate Tax-Background Material
Technical Guide on Expatriates Taxation (Revised 2023)
Withholding Taxes under Section 195 and Form No. 15CA/CB
Background Material of Diploma in International Taxation (Revised 2022)
Technical Guide on Royalty and Fees for Technical Services - Revised (2022)
Basics of Permanent Establishment (India Perspective)
Taxation of Non- Residents - Revised (2021)
Basics of International Taxation (2020)
Technical Guide on BEPS Action Plans and Multilateral Instrument (“MLI”) (2020)
Cross Border Transactions and Investments (2019)
Study on Compliance of Financial Reporting Requirements (Ind AS Framework) - Volume-III
(Compiled from the records of Financial Reporting Review Board)
[Published in January, 2025]
ICAI Publications - Internal Audit
Internal Audit Guides:
Technical Guide on Internal Audit of Retail Industry
Technical Guide on Internal Audit of Educational Institutions
Technical Guide on Internal Audit of Mutual Fund
Study on Investigatiive Audits
Internal Audit Knowledge Booklets:
Knowledge Booklet I - Enhancing Governance through Internal Audit
Knowledge Booklet II - A New Era in Internal Audit-Companies Act, 2013
Knowledge Booklet III - Audit Committee- Monitoring Effectiveness of Internal Audit
Knowledge Booklet IV: Quality Internal Audit Reports
ICAI Publications - Quality Review Board
Guidance on Non-Compliances Observed by Quality Review Board During Quality Reviews (Volume 3)
[Published in January 2025]
Report on Audit Quality Review - 2022-23
Guidance on Non-Compliances Observed by Quality Review Board During Quality Reviews (Volume 2) [Published in July 2024]
Part 1: Observations related to Engagement and Quality Control Standards
Part 2: Observations related to CARO and IFC
ICAI Publications - Peer Review
Revised Statement on Peer Review, 2021
Peer Review Manual, Revised Edition, 2020
ICAI Publications - Insolvency & Bankruptcy
Meetings of Committee of Creditors- A Handbook for the Guidance of Insolvency Professionals
Handbook on Enterprise Management of Corporate Debtor by Resolution Professional
Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 4
Publication- Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 3
Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 2
Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 1
Summary of Amendments in Regulations under The Insolvency and Bankruptcy Code in 2022
Handbook on Do's and Don'ts for IPs under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI
Handbook on Claims under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI
Handbook on Moratorium under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI
Handbook on Resolution Plan under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI
Valuation Standards:
Publication on Valuation: Professionals' Insight as brought out by Valuation Standards Board ICAI
FAQs:
Educational Materials on Valuation Standards:
Educational Material on ICAI Valuation Standard 301- Business Valuation
Educational Material on ICAI Valuation Standard 103- Valuation Approaches and Methods
Technical Guides:
Technical Guide on Valuation of Assets In Extractive Industries
Technical Guide on Valuation of Business in Telecom Tower Industry brought out by VSB ICAI
Technical Guide on Valuation (Revised Edition – 2021)
Technical Guide on Valuation as issued by the Valuation Standards Board of ICAI
Valuation Series:
Booklet on Valuation: VCM ATQs on "Valuation of Complex Securities" on 15th August, 2021- Series-13
Booklet on Valuation: VCM ATQs on "Due Diligence and Valuation"- 8th August, 2021- Series-12
Booklet on Valuation: VCM ATQs on "Valuation of Startups" held on 25th July, 2021- Series-10
Publication- Valuation: Professionals' Insight Series 7 brought out by VSB ICAI
Publication - Valuation: Professionals' Insight- Series 6
Valuation: Professionals’ Insight- Series 5
Booklet on Valuation: VCM ATQs on “Minority holding valuation: often unsatisfactory?” - Series 4
Valuation Professionals' Insight- Series-4
Publication on Valuation: Professionals' Insight- Series- 3 by VSB ICAI
Judicial Pronouncements In Valuation Series-2
Misc:
Concept Paper on Estimating Discount Rates in Valuation
Booklet - LIBOR Transition- Valuation Guide
Concept Paper on Inventory Valuation
Judicial Pronouncements in Valuation brought out by ICAI and ICAI RVO
Handbook on Best Practices for Registered Valuers
Calendar of Trigger dates of Valuation under Various Laws
ICAI Publications - Corporate Social Responsibility
CSR: BIS Standard on IS 26001 2020
ICAI Publications - Anti-Money Laundering
CAs’ Handbook on Obligations and Privileges of Non-Residents under FEMA
CAs’ Handbook on Drafting Power of Attorney</a
Guidelines on Customer Due Diligence (CDD)
[For SAFA Members]
ICAI Publications - Miscellaneous
Beyond the Numbers: Work-Life Balance for Chartered Accountants
[September 2024]
Entrepreneurship Skills (The Journey from Idea to Execution)
[September 2024]
Unlocking Value : The Art of Negotiation
[September 2024]
Critical Thinking and Decision Making Skills Professional
[September 2024]
Active Listening: The Art of Understanding and Connection
[September 2024]
Building Emotional Intelligence for Finance Professionals
[September 2024]
“From Words to Impact : The Art of Public Speaking”
[September 2024]
Manual on Concurrent Audit of Banks
[September 2023 edition]
Meetings of Committee of Creditors
A Handbook for the Guidance of Insolvency Professionals
[Released in February 2023]
Handbook on Enterprise Management of Corporate Debtor by Resolution Professional
[Released in February 2023]
Handbook on Taxation of Virtual Digital Assets
[Released in July 2022]
