CA's Referencer

• Accounting & Auditing
• Corporate Law
• Income Tax
• GST
• From the ICAI

  

  

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Accounting & Auditing:

• NFRA: Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
• NFRA: Audit Quality Inspection Guidelines
• Indian Accounting Standards (Ind AS): Disclosures Checklist (Revised November 2022)
• Accounting Standards - A quick Reference

 

  

  

 

Corporate Law:

• IBBI: Format for Serving a Copy of Application for Initiation of CIRP
• State wise stamp duty rules for eForm INC-2/ INC-7/ INC-29, Memorandum of Association (MoA), Articles of Association (AoA), eForm SH-7 and eForm FC-1)

 

  

  

 

Income Tax:

• Cost of Inflation Index Table
• Income Tax Rates
• TDS Rates
• Depreciation Rates
• Gold and Silver Rates
• Income Tax Benefits Available to Salaried Persons
• Income Tax Benefits Available Only To Individuals & HUFs
• Income Tax Benefits Available Exclusively to Resident Persons and Indian Companies
• Income Tax Benefits Available to Small Businessmen
• Income Tax Benefits Available to Non- Residents
• Treatment of Income from Different Sources
• Periods of Limitation
• Various Threshold Limits under the Income Tax Act
• TDS From Payment on Transfer of Certain Immovable Property
• Withholding tax rates
• Penalties
• Penalties & Prosecution

 

  

  

 

GST:

• Letter of Undertaking Format for export of goods or services without payment of integrated tax

 

  

  

 

From the ICAI:

• Audit Quality Maturity Model – Revised Version 1.0
  (AQMM Rev v1.0)
  [Issued on September 6, 2022]
• Revised Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants