Use this professional knowledge library to find practical explanations, compliance checklists and worked guidance across tax, audit, accounting, corporate law and finance.
Start with established resources
Which tax audit report applies: Form 3CA or 3CB with Form 3CD for FY 2025-26, and the merged Form No. 26 under section 63 of the Income-tax Act, 2025 from Tax Year 2026-27, with thresholds and filing steps.
A GSTR-1 and GSTR-3B mismatch needs a comparison of matching figures. See how to separate output liability, ITC and cash payment, and where GSTR-1A fits.
What SA 230 requires in audit working papers: the experienced-auditor test, identifying characteristics, preparer and reviewer sign-off, a completed receivables example, 60-day assembly and seven-year retention.
Follow an 80% acquisition through an AS 21 consolidation working, including goodwill, minority interest and the elimination of inventory profit within the group.
A practical guide to what ROC annual filing covers, which forms usually apply, how the filing clock runs from the AGM, and where exceptions change the answer.
Understand CA articleship entry, the Final-exam training cutoff, first-year transfer rules and the E-Diary. A completed bank-reconciliation example shows how a trainee can progress from preparing figures to explaining evidence and resolving review comments.
Recently published
A side-by-side look at CA under ICAI's new scheme and the CFA Program: papers, entry routes, practical training, the CFA 4,000-hour rule, exam fees, study time and which suits audit, tax or investment careers.
A practical guide to accounting estimates under Ind AS 8, including how estimates differ from accounting policies and errors, when changes are recognised prospectively, and what finance teams should document.
A GSTR-1 and GSTR-3B mismatch needs a comparison of matching figures. See how to separate output liability, ITC and cash payment, and where GSTR-1A fits.
Accounting career paths are not one ladder. In India, they branch into bookkeeping and compliance, corporate finance operations, audit and assurance, tax, cost and management accounting, controllership, and advisory. The right path depends on your preferred work style, qualification route, and the kind of business problems you want to solve.
Concurrent audit of banks is a near real-time control review that helps detect irregularities early, strengthen branch discipline, and improve follow-up on risk-sensitive transactions. This guide explains the RBI framework, practical scope, reporting approach, ICAI ethics points, and examples relevant to Indian CA and finance professionals.
A practical guide to understanding Indian income tax notices, what common notice sections usually indicate, and how to respond without missing key procedural steps.
A practical, India-relevant guide to audit interview preparation covering role fit, core concepts, scenario handling, technical revision, and a structured preparation plan.
PAN and TAN are both Income-tax Department identifiers, but they serve different functions. PAN identifies the taxpayer or person entering specified tax-related transactions, while TAN identifies the person responsible for deducting or collecting tax at source.
Internal controls are the policies, procedures, approvals, reviews, system checks, and oversight mechanisms that help an organisation run properly, protect assets, produce reliable records, and reduce error or fraud risk. This article explains what internal controls are, how they work in practice, where they can fail, and why they matter in Indian audit and company-law context.
A practical professional library
CA Samaaj organises published guidance by the work readers need to complete: filing a return, reconciling GST credit, applying an accounting standard, planning an audit or understanding a regulatory form. Each topic page brings together enough closely related guidance to help readers explore the subject without repeating the same material across narrower collections.
Publication and review dates are shown where available. For time-sensitive tax and regulatory decisions, read the guide’s date and confirm the current official rule before acting.
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