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https://www.casamaaj.com/storage/news/new-tax-laws-put-small-taxpayers-between-immunity-and-100-penalty-4LD9if2x.jpg New Tax Laws Put Small Taxpayers Between Immunity and 100% Penalty https://www.casamaaj.com/news/direct-tax-collections-23-40-lakh-crore-itr-filers-8-67-crore-fy-2025-26 2026-09-28T07:17:15+05:30 https://www.casamaaj.com/storage/news/income-tax-direct-tax-collections-reach-rs2340-lakh-crore-in-fy-2025-26-itr-filers-rise-to-867-crore-KeDcR6Pj.jpg Direct Tax Collections Reach ₹23.40 Lakh Crore in FY 2025-26; ITR Filers Rise to 8.67 Crore https://www.casamaaj.com/news/delhi-high-court-eligible-export-unit-loss-overall-business-income 2026-09-28T10:17:14+05:30 https://www.casamaaj.com/storage/news/delhi-high-court-eligible-export-units-loss-must-count-in-overall-business-income-BuBD9wsH.jpg Delhi High Court: Eligible Export Unit’s Loss Must Count in Overall Business Income https://www.casamaaj.com/news/section-54f-stamp-duty-housing-timelines 2026-09-28T10:17:10+05:30 https://www.casamaaj.com/storage/news/section-54f-focus-turns-to-stamp-duty-and-housing-timelines-n3Ubc3vq.jpg Section 54F Focus Turns to Stamp Duty and Housing Timelines https://www.casamaaj.com/news/rajesh-mehta-denies-revenue-inflation-charges-rajesh-exports-sebi-case 2026-09-27T15:17:10+05:30 https://www.casamaaj.com/storage/news/sebi-rajesh-mehta-denies-revenue-inflation-charges-in-rajesh-exports-sebi-case-BenNwPtU.jpg Rajesh Mehta Denies Revenue Inflation Charges in Rajesh Exports SEBI Case https://www.casamaaj.com/news/income-tax-august-31-2026-deadline-taxpayers 2026-09-27T20:17:22+05:30 https://www.casamaaj.com/storage/news/income-tax-august-31-flagged-as-crucial-income-tax-date-for-some-taxpayers-2tUMsRMA.jpg August 31 Flagged as Crucial Income-Tax Date for Some Taxpayers https://www.casamaaj.com/news/icsi-salem-chapter-fourth-residential-conference 2026-08-15T23:05:31+05:30 https://www.casamaaj.com/storage/news/icsi-salem-chapter-holds-fourth-residential-conference-6uUm3Gv0.jpg ICSI Salem Chapter Holds Fourth Residential Conference https://www.casamaaj.com/news/icai-board-discipline-cas-guilty-solicitation-improper-audit-appointments 2026-09-27T22:17:21+05:30 https://www.casamaaj.com/storage/news/icai-board-of-discipline-holds-cas-guilty-of-solicitation-and-improper-audit-appointments-ufvfQFqY.jpg ICAI Board of Discipline Holds CAs Guilty of Solicitation and Improper Audit Appointments https://www.casamaaj.com/news/cbdt-foreign-asset-disclosure-scheme-small-taxpayers 2026-09-27T23:17:10+05:30 https://www.casamaaj.com/storage/news/cbdt-notifies-foreign-asset-disclosure-scheme-for-small-taxpayers-FRoXoEAw.jpg CBDT Notifies Foreign Asset Disclosure Scheme for Small Taxpayers https://www.casamaaj.com/news/higher-appeal-thresholds-cut-disputed-tax-demand-16688-crore 2026-09-27T20:17:27+05:30 https://www.casamaaj.com/storage/news/higher-appeal-thresholds-cut-disputed-tax-demand-by-rs1668868-crore-4ZOMASGU.jpg Higher Appeal Thresholds Cut Disputed Tax Demand by ₹16,688.68 Crore https://www.casamaaj.com/news/income-tax-calendar-2026-eight-deadlines-august-december 2026-09-27T14:17:22+05:30 https://www.casamaaj.com/storage/news/income-tax-calendar-2026-flags-eight-deadlines-from-august-to-december-geoyQbDv.jpg Income Tax Calendar 2026 Flags Eight Deadlines from August to December https://www.casamaaj.com/news/bank-nomination-deceased-depositor-claim-rbi-rules-guide 2026-09-27T16:17:23+05:30 https://www.casamaaj.com/storage/news/rbi-bank-nomination-and-deceased-depositor-claims-rbi-rules-every-account-holder-should-know-UlrNzT2I.jpg Bank Nomination and Deceased Depositor Claims: RBI Rules Every Account Holder Should Know https://www.casamaaj.com/news/ibbi-proposes-due-diligence-guidance-fraudulent-malicious-cirp-initiation 2026-09-27T17:17:09+05:30 https://www.casamaaj.com/storage/news/ibbi-proposes-due-diligence-guidance-for-insolvency-professionals-to-flag-fraudulent-or-malicious-cirp-initiation-34B5sIaa.jpg IBBI Proposes Due-Diligence Guidance for Insolvency Professionals to Flag Fraudulent or Malicious CIRP Initiation https://www.casamaaj.com/news/icsi-cseet-october-2026-late-fee-enrolment-deadline-20-august-2026 2026-08-20T11:07:05+05:30 https://www.casamaaj.com/storage/news/icsi-cseet-october-2026-late-fee-enrolment-closes-on-august-20-fees-centre-change-window-and-sip-requirement-qhc7Ezvv.jpg ICSI CSEET October 2026 Late-Fee Enrolment Closes on August 20: Fees, Centre-Change Window and SIP Requirement https://www.casamaaj.com/news/income-tax-department-clarifies-tax-payments-income-tax-act-2025 2026-08-20T11:07:05+05:30 https://www.casamaaj.com/storage/news/income-tax-dept-income-tax-department-clarifies-which-tax-payments-fall-under-income-tax-act-2025-HGSKU3ky.jpg Income Tax Department Clarifies Which Tax Payments Fall Under Income Tax Act, 2025 https://www.casamaaj.com/news/ibbi-phase-6-valuation-examination-syllabus-effective-august-21-2026 2026-08-20T20:29:15+05:30 https://www.casamaaj.com/storage/news/ibbi-phase-6-valuation-examination-syllabus-takes-effect-august-21-what-changes-for-candidates-nmfQILjs.jpg IBBI Phase 6 Valuation Examination Syllabus Takes Effect August 21: What Changes for Candidates https://www.casamaaj.com/news/icai-msme-pathshala-collateral-free-loans-up-to-10-crore-august-21-2026 2026-09-28T01:17:12+05:30 https://www.casamaaj.com/storage/news/icai-msme-pathshala-on-collateral-free-loans-up-to-rs10-crore-scheduled-for-august-21-BIOy1SWW.jpg ICAI MSME Pathshala on Collateral-Free Loans Up to ₹10 Crore Scheduled for August 21 https://www.casamaaj.com/news/nfra-provisional-list-audit-firms-missing-incomplete-nfra-2-2024-25-august-2026 2026-09-27T20:17:16+05:30 https://www.casamaaj.com/storage/news/nfra-publishes-fresh-provisional-list-of-audit-firms-with-missing-or-incomplete-nfra-2-for-2024-25-YCUANIdQ.jpg NFRA Publishes Fresh Provisional List of Audit Firms With Missing or Incomplete NFRA-2 for 2024-25 https://www.casamaaj.com/news/icsi-wirc-annual-regional-conference-2026-karjat-8-cpe-hours 2026-08-20T20:29:15+05:30 https://www.casamaaj.com/storage/news/icsi-wirc-annual-regional-conference-set-for-august-29-30-in-karjat-with-8-structured-cpe-hours-RllXVWDu.jpg ICSI WIRC Annual Regional Conference Set for August 29-30 in Karjat with 8 Structured CPE Hours https://www.casamaaj.com/news/icsi-nirc-student-induction-programme-cseet-august-21-2026 2026-08-21T11:40:19+05:30 https://www.casamaaj.com/storage/news/icsi-nirc-holds-student-induction-programme-for-cseet-students-on-august-21-iiaFEzlj.jpg ICSI NIRC Holds Student Induction Programme for CSEET Students on August 21 https://www.casamaaj.com/news/icmai-cma-december-2026-exam-timetable-foundation-inter-final 2026-08-21T11:40:19+05:30 https://www.casamaaj.com/storage/news/icmai-releases-cma-december-2026-exam-schedule-foundation-on-december-13-inter-and-final-exams-start-december-10-9LOzSV2o.jpg ICMAI Releases CMA December 2026 Exam Schedule: Foundation on December 13, Inter and Final Exams Start December 10 https://www.casamaaj.com/news/income-tax-department-reassessment-faq-income-tax-act-2025 2026-08-21T11:40:19+05:30 https://www.casamaaj.com/storage/news/income-tax-dept-publishes-reassessment-faqs-for-income-tax-act-2025-new-sections-old-act-transition-and-time-limits-explained-CjkWQKEA.jpg Income Tax Department Publishes Reassessment FAQs for Income Tax Act, 2025: New Sections, Old-Act Transition and Time Limits Explained https://www.casamaaj.com/news/rbi-next-decade-forex-market-priorities-fedai-2026 2026-08-21T11:40:19+05:30 https://www.casamaaj.com/storage/news/rbi-sets-out-next-decade-priorities-for-indias-forex-market-simpler-rules-better-retail-pricing-and-more-digital-processing-nHfLaGOP.jpg RBI Sets Out Next-Decade Priorities for India’s Forex Market: Simpler Rules, Better Retail Pricing and More Digital Processing https://www.casamaaj.com/news/rajasthan-revises-vat-return-forms-2026-rules-effective-august-15 2026-08-21T11:40:20+05:30 https://www.casamaaj.com/storage/news/rajasthan-revises-vat-return-forms-under-2026-rules-changes-effective-from-august-15-AyRWIRKz.jpg Rajasthan Revises VAT Return Forms Under 2026 Rules; Changes Effective From August 15 https://www.casamaaj.com/news/income-tax-department-return-filing-faq-income-tax-act-2025-august-2026 2026-08-21T11:40:28+05:30 https://www.casamaaj.com/storage/news/income-tax-dept-publishes-return-filing-faqs-for-income-tax-act-2025-what-changes-and-what-still-follows-the-old-act-8wLmeu43.jpg Income Tax Department Publishes Return-Filing FAQs for Income Tax Act, 2025: What Changes and What Still Follows the Old Act https://www.casamaaj.com/news/sebi-equity-derivatives-study-fy26-retail-trader-losses-participation 2026-08-21T11:40:28+05:30 https://www.casamaaj.com/storage/news/sebi-studies-show-877-of-individual-equity-derivatives-traders-lost-money-in-fy26-as-participation-fell-Qx3TQ7Lv.jpg SEBI Studies Show 87.7% of Individual Equity Derivatives Traders Lost Money in FY26 as Participation Fell https://www.casamaaj.com/news/icsi-cseet-june-2026-answer-book-copy-portal-august-29 2026-08-21T11:40:28+05:30 https://www.casamaaj.com/storage/news/icsi-opens-free-cseet-june-2026-answer-book-copy-facility-record-retention-window-runs-till-august-29-T2Ksz6qz.jpg ICSI Opens Free CSEET June 2026 Answer-Book Copy Facility; Record-Retention Window Runs Till August 29 https://www.casamaaj.com/news/sebi-kra-information-sharing-ifsca-regulated-entities-august-2026 2026-09-27T16:17:12+05:30 https://www.casamaaj.com/storage/news/sebi-enables-kra-information-sharing-with-ifsca-regulated-entities-in-new-august-20-circular-ODhC3Rbm.jpg SEBI Enables KRA Information Sharing With IFSCA-Regulated Entities in New August 20 Circular https://www.casamaaj.com/news/sebi-allows-digitally-signed-power-of-attorney-fpis-august-2026 2026-09-27T18:17:24+05:30 https://www.casamaaj.com/storage/news/sebi-allows-digitally-signed-power-of-attorney-for-fpis-in-fresh-onboarding-ease-measure-T2lpymUW.jpg SEBI Allows Digitally Signed Power of Attorney for FPIs in Fresh Onboarding Ease Measure https://www.casamaaj.com/news/sebi-unsc-1267-sanctions-list-21-entry-amendments-august-20-2026 2026-09-28T00:17:07+05:30 https://www.casamaaj.com/storage/news/sebi-posts-august-20-update-to-unsc-1267-sanctions-list-amending-21-entries-6V6Qj1ku.jpg SEBI Posts August 20 Update to UNSC 1267 Sanctions List, Amending 21 Entries 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Candidates; Apply by August 31 https://www.casamaaj.com/news/income-tax-portal-rolls-out-13-more-statutory-forms-income-tax-rules-2026 2026-08-21T11:40:32+05:30 https://www.casamaaj.com/storage/news/income-tax-portal-rolls-out-13-more-statutory-forms-under-income-tax-rules-2026-28KrxfKk.jpg Income Tax Portal Rolls Out 13 More Statutory Forms Under Income Tax Rules, 2026 https://www.casamaaj.com/news/income-tax-efiling-integrated-payment-module-old-new-tax-laws 2026-08-21T11:40:32+05:30 https://www.casamaaj.com/storage/news/income-tax-e-filing-portal-launches-integrated-payment-module-for-old-and-new-tax-laws-g32Eqaou.jpg Income Tax e-Filing Portal Launches Integrated Payment Module for Old and New Tax Laws https://www.casamaaj.com/news/income-tax-department-nri-residency-tax-rules-income-tax-act-2025 2026-08-21T11:40:32+05:30 https://www.casamaaj.com/storage/news/income-tax-dept-explains-nri-residency-and-tax-rules-under-income-tax-act-2025-3nF8Rly0.jpg Income Tax Department Explains NRI Residency and Tax Rules Under Income Tax Act, 2025 https://www.casamaaj.com/news/icsi-7th-board-mentorship-programme-port-blair-october-2026 2026-08-21T11:40:32+05:30 https://www.casamaaj.com/storage/news/sebi-icsi-opens-registration-for-7th-board-mentorship-programme-in-port-blair-dPPrZKAN.jpg ICSI Opens Registration for 7th Board Mentorship Programme in Port Blair https://www.casamaaj.com/news/sebi-dhenu-buildcon-infra-interim-order-share-disposals-corporate-actions-2026 2026-08-21T11:40:32+05:30 https://www.casamaaj.com/storage/news/sebi-issues-interim-order-in-dhenu-buildcon-infra-case-restricts-share-disposals-and-corporate-actions-cTeMN3EH.jpg SEBI Issues Interim Order in Dhenu Buildcon Infra Case, Restricts Share Disposals and Corporate Actions https://www.casamaaj.com/news/rbi-mpc-minutes-august-2026-rate-hike-risk-inflation-growth 2026-08-21T15:23:25+05:30 https://www.casamaaj.com/storage/news/mpc-minutes-show-rate-hike-risk-is-back-on-the-table-as-inflation-pressures-build-nbBymowe.jpg RBI MPC Minutes Show Rate-Hike Risk Is Back on the Table as Inflation Pressures Build https://www.casamaaj.com/news/rbi-responsible-ai-banking-human-accountability-explainability-resilience-2026 2026-08-21T15:23:25+05:30 https://www.casamaaj.com/storage/news/sets-out-responsible-ai-guardrails-for-banks-NsBZZ8uV.jpg RBI Sets Out Responsible AI Guardrails for Banks: Human Accountability, Explainability and Resilience in Focus https://www.casamaaj.com/news/nse-fatf-compliance-submission-deadline-august-21-2026 2026-09-27T19:17:31+05:30 https://www.casamaaj.com/storage/news/nse-fatf-compliance-submission-is-due-august-21-0LAxagFX.jpg NSE FATF Compliance Submission Is Due August 21: Trading Members Told to Update ENIT New Compliance https://www.casamaaj.com/news/rbi-624th-central-board-meeting-economic-outlook-ombudsman-august-21-2026 2026-09-27T21:17:15+05:30 https://www.casamaaj.com/storage/news/central-board-reviews-economic-outlook-operations-and-ombudsman-scheme-at-624th-meeting-DYAARVQF.jpg RBI Central Board Reviews Economic Outlook, Operations and Ombudsman Scheme at 624th Meeting https://www.casamaaj.com/news/icsi-seeks-further-extension-ccfs-2026-beyond-august-31-mca21-v3 2026-08-21T19:37:57+05:30 https://www.casamaaj.com/storage/news/icsi-seeks-further-extension-of-ccfs-2026-beyond-august-31-citing-mca-21-v3-filing-issues-p4DIKeSM.jpg ICSI Seeks Further Extension of CCFS 2026 Beyond August 31, Citing MCA-21 V3 Filing Issues https://www.casamaaj.com/news/icsi-june-2026-cs-professional-executive-results-august-25-2026 2026-08-21T22:53:57+05:30 https://www.casamaaj.com/storage/news/icsi-to-declare-june-2026-cs-professional-and-executive-results-on-august-25-nVj2kSrd.jpg ICSI to Declare June 2026 CS Professional and Executive Results on August 25 https://www.casamaaj.com/news/sebi-considers-net-settlement-mutual-funds-cash-management-pressures 2026-08-22T09:43:57+05:30 https://www.casamaaj.com/storage/news/considers-net-settlement-for-mutual-funds-to-ease-cash-management-pressures-LcmWCscW.jpg SEBI Considers Net Settlement for Mutual Funds to Ease Cash-Management Pressures https://www.casamaaj.com/news/income-tax-act-2025-transition-faq-tax-year-old-proceedings-existing-choices 2026-09-28T01:17:15+05:30 https://www.casamaaj.com/storage/news/publishes-detailed-faq-on-transition-to-income-tax-act-2025-bbUhwOaD.jpg Income Tax Department Publishes Detailed FAQ on Transition to Income Tax Act, 2025: Tax Year, Old Proceedings and Existing Choices Explained https://www.casamaaj.com/news/income-tax-link-aadhaar-manual-income-tax-act-2025-august-2026 2026-09-27T19:17:34+05:30 https://www.casamaaj.com/storage/news/income-tax-portal-updates-link-aadhaar-manual-for-income-tax-act-2025-what-taxpayers-need-to-know-mvJXnZsS.jpg Income Tax Portal Updates Link Aadhaar Manual for Income Tax Act, 2025: What Taxpayers Need to Know https://www.casamaaj.com/news/income-tax-act-2025-appeals-revisions-faq-transition-rules 2026-09-27T19:47:15+05:30 https://www.casamaaj.com/storage/news/explains-appeals-and-revisions-under-income-tax-act-2025-tc5I8MNT.jpg Income Tax Department Explains Appeals and Revisions Under Income Tax Act, 2025: Key Transition Rules for Pending and New Cases https://www.casamaaj.com/news/income-tax-department-clarifies-carry-forward-old-losses-income-tax-act-2025 2026-08-22T19:33:59+05:30 https://www.casamaaj.com/storage/news/clarifies-carry-forward-of-old-losses-under-income-tax-act-2025-HFKoIcxb.jpg Income Tax Department Clarifies Carry-Forward of Old Losses Under Income Tax Act, 2025 https://www.casamaaj.com/news/icsi-extends-5th-business-responsibility-sustainability-awards-deadline-august-31-2026 2026-08-22T23:22:23+05:30 https://www.casamaaj.com/storage/news/icsi-extends-5th-business-responsibility-and-sustainability-awards-deadline-to-august-31-2026-w042SyvV.jpg ICSI Extends 5th Business Responsibility and Sustainability Awards Deadline to August 31, 2026 https://www.casamaaj.com/news/sebi-final-order-modex-international-securities-client-assets-records 2026-08-23T02:57:08+05:30 https://www.casamaaj.com/storage/news/final-order-flags-client-asset-diversion-and-record-falsification-at-modex-international-securities-Sb9TaxVX.jpg SEBI Final Order Flags Client-Asset Diversion and Record Falsification at Modex International Securities https://www.casamaaj.com/news/dgft-amends-ftp-2023-inr-export-contracts-realisations-benefits 2026-09-28T06:17:10+05:30 https://www.casamaaj.com/storage/news/dgft-amends-ftp-2023-to-broaden-inr-denominated-export-contracts-and-export-benefits-ldUzZadY.jpg DGFT Amends FTP 2023 to Broaden INR-Denominated Export Contracts and Export Benefits 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Proceedings in Max Financial–Axis Life Deal Case After Fraud and Disclosure Allegations Are Not Established https://www.casamaaj.com/news/icsi-chennai-29th-three-day-orientation-programme-september-2026 2026-08-25T08:30:55+05:30 https://www.casamaaj.com/storage/news/icsi-chennai-announces-29th-three-day-orientation-programme-for-cs-executive-students-from-september-8-eJr4fIl3.jpg ICSI Chennai Announces 29th Three-Day Orientation Programme for CS Executive Students From September 8 https://www.casamaaj.com/news/dgft-raw-sugar-trq-two-month-bill-of-entry-window-corrigendum-august-2026 2026-09-27T16:17:28+05:30 https://www.casamaaj.com/storage/news/dgft-replaces-october-31-raw-sugar-trq-deadline-with-two-month-bill-of-entry-window-nSGYVrE2.jpg DGFT Replaces October 31 Raw Sugar TRQ Deadline With Two-Month Bill-of-Entry Window https://www.casamaaj.com/news/income-tax-non-audit-business-professional-itr-deadline-august-31-2026 2026-08-25T11:15:04+05:30 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Bank Operations for Six Months; Depositor Withdrawals Curbed https://www.casamaaj.com/news/cbic-gst-payment-procedure-raw-sugar-advance-authorisation-trq-conversion 2026-08-28T09:04:53+05:30 https://www.casamaaj.com/storage/news/sets-gst-payment-procedure-for-raw-sugar-advance-authorisation-to-trq-conversion-HEs4gOJl.jpg CBIC Sets GST Payment Procedure for Raw Sugar Advance Authorisation-to-TRQ Conversion https://www.casamaaj.com/news/icai-wofa-2026-early-bird-registration-august-31-fees 2026-08-28T14:03:26+05:30 https://www.casamaaj.com/storage/news/wofa-2026-early-bird-registration-ends-august-31-member-fee-rises-from-rs6500-to-rs7500-after-deadline-mIq6Nsq7.jpg ICAI WOFA 2026 Early-Bird Registration Ends August 31; Member Fee Rises From ₹6,500 to ₹7,500 After Deadline https://www.casamaaj.com/news/icai-udaan-2026-women-chartered-accountants-nominations-august-31 2026-08-28T14:03:26+05:30 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https://www.casamaaj.com/storage/news/ifsca-extends-ifsc-isin-migration-deadline-to-december-31-depository-compliance-report-due-january-31-dduHSIlV.jpg IFSCA Extends IFSC ISIN Migration Deadline to December 31; Depository Compliance Report Due January 31 https://www.casamaaj.com/news/sebi-citrus-check-inns-directors-25-lakh-penalty-2026 2026-09-01T07:39:15+05:30 https://www.casamaaj.com/storage/news/fines-three-citrus-check-inns-directors-rs25-lakh-for-collections-after-2015-ban-I9YQEg0N.jpg SEBI Fines Three Citrus Check Inns Directors ₹25 Lakh for Collections After 2015 Ban https://www.casamaaj.com/news/ibbi-whole-time-member-applications-finance-accountancy-2026 2026-09-01T09:00:58+05:30 https://www.casamaaj.com/storage/news/ibbi-invites-applications-for-whole-time-member-post-finance-and-accountancy-experience-eligible-p3J8TVMY.jpg IBBI Invites Applications for Whole-Time Member Post; Finance and Accountancy Experience Eligible 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https://www.casamaaj.com/storage/news/august-gst-revenue-hits-rs1998-lakh-crore-gross-collections-rise-148-as-refunds-jump-679-LBAZJR6H.jpg August GST Revenue Hits ₹1.998 Lakh Crore; Gross Collections Rise 14.8% as Refunds Jump 67.9% https://www.casamaaj.com/news/icai-ca-foundation-january-2027-live-virtual-classes-september-16-schedule 2026-09-02T21:14:04+05:30 https://www.casamaaj.com/storage/news/starts-january-2027-ca-foundation-live-virtual-classes-from-september-16-paper-wise-schedule-released-qDbBsxmS.jpg ICAI Starts January 2027 CA Foundation Live Virtual Classes from September 16; Paper-Wise Schedule Released https://www.casamaaj.com/news/icsi-mca21-v3-ticket-escalation-3-days-september-2026 2026-09-02T21:14:04+05:30 https://www.casamaaj.com/storage/news/icsi-opens-3-day-escalation-route-for-unresolved-mca21-v3-tickets-fast-track-email-and-helplines-available-vGnsH8g5.jpg ICSI Opens 3-Day Escalation Route for Unresolved MCA21 V3 Tickets; Fast-Track Email and Helplines Available https://www.casamaaj.com/news/cbic-scmtr-third-amendment-october-31-2026 2026-09-02T21:14:04+05:30 https://www.casamaaj.com/storage/news/moves-scmtr-table-date-to-october-31-under-third-amendment-regulations-2026-3EevglrQ.jpg CBIC Moves SCMTR Table Date to October 31 Under Third Amendment Regulations, 2026 https://www.casamaaj.com/news/fuel-export-levies-september-2026-petrol-atf-diesel 2026-09-02T21:14:04+05:30 https://www.casamaaj.com/storage/news/government-resets-fuel-export-levies-from-september-1-petrol-saed-rs15litre-atf-rs19-diesel-ric-rs1-Tor04oJw.jpg Government Resets Fuel Export Levies from September 1; Petrol SAED ₹1.5/Litre, ATF ₹19, Diesel RIC ₹1 https://www.casamaaj.com/news/icsi-council-revised-auditing-standards-2027-syllabus-cseet-entry-august-2026 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/icsi-council-approves-revised-auditing-standards-2027-syllabus-exposure-draft-and-wider-cseet-entry-Rjpsj7Wh.jpg ICSI Council Approves Revised Auditing Standards, 2027 Syllabus Exposure Draft and Wider CSEET Entry https://www.casamaaj.com/news/nfra-audit-quality-technology-expert-committee-ai-cyber-cloud 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/nfra-forms-audit-quality-and-technology-expert-committee-covering-ai-cyber-and-cloud-risks-Y2nnLhIa.jpg NFRA Forms Audit Quality and Technology Expert Committee Covering AI, Cyber and Cloud Risks https://www.casamaaj.com/news/income-tax-form-41-manual-non-resident-dtaa-relief-2025-act 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/income-tax-portal-publishes-form-41-manual-for-non-resident-dtaa-relief-under-2025-act-dhbLwPc2.jpg Income Tax Portal Publishes Form 41 Manual for Non-Resident DTAA Relief Under 2025 Act https://www.casamaaj.com/news/income-tax-form-144-user-manual-non-resident-tds-statements 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/income-tax-portal-issues-form-144-filing-manual-for-non-resident-tds-statements-FYUTHjhD.jpg Income Tax Portal Issues Form 144 Filing Manual for Non-Resident TDS Statements https://www.casamaaj.com/news/sebi-review-derivatives-settlement-price-methodology-cas-september-2026 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/to-revisit-derivatives-settlement-price-methodology-after-cas-rollout-consultation-paper-due-in-about-a-week-caoLBfXd.jpg SEBI to Revisit Derivatives Settlement-Price Methodology After CAS Rollout; Consultation Paper Due in About a Week https://www.casamaaj.com/news/fema-ndi-fourth-amendment-2026-inventory-ecommerce-exports-indian-goods 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/fema-rules-open-inventory-based-e-commerce-route-for-export-of-indian-made-goods-6LbswEkw.jpg FEMA Rules Open Inventory-Based E-Commerce Route for Export of Indian-Made Goods 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https://www.casamaaj.com/storage/news/invites-september-2026-ca-intermediate-and-foundation-question-paper-observations-by-september-17-HZ4I2C08.jpg ICAI Invites September 2026 CA Intermediate and Foundation Question-Paper Observations by September 17 https://www.casamaaj.com/news/icai-madhukar-hiregange-resignation-26th-central-council-southern-region-seat-vacant 2026-09-04T14:52:41+05:30 https://www.casamaaj.com/storage/news/notifies-ca-madhukar-hireganges-resignation-from-26th-central-council-southern-region-seat-becomes-vacant-Cty4gycq.jpg ICAI Notifies CA Madhukar Hiregange’s Resignation from 26th Central Council; Southern Region Seat Becomes Vacant https://www.casamaaj.com/news/sebi-nomination-rules-demat-mutual-fund-september-1-2026 2026-09-04T16:36:22+05:30 https://www.casamaaj.com/storage/news/nomination-rules-for-demat-and-mutual-fund-accounts-take-effect-september-1-what-changes-1kPNkkE9.jpg SEBI Nomination Rules for Demat and Mutual Fund Accounts Take Effect September 1: 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December 2026; Begusarai, Ayodhya, Haridwar and Others Included https://www.casamaaj.com/news/cbic-customs-tariff-values-september-1-2026-notification-72 2026-09-04T18:06:12+05:30 https://www.casamaaj.com/storage/news/revises-customs-tariff-values-from-september-1-raRZXcfW.jpg CBIC Revises Customs Tariff Values From September 1: Gold at $1,468/10g, Palm Oil and Brass Scrap Benchmarks Updated https://www.casamaaj.com/news/sebi-etf-trading-framework-implementation-extended-september-7-2026 2026-09-04T18:06:12+05:30 https://www.casamaaj.com/storage/news/pushes-etf-trading-framework-rollout-to-september-7-core-june-15-rules-remain-unchanged-hgtEepVx.jpg SEBI Pushes ETF Trading-Framework Rollout to September 7; Core June 15 Rules Remain Unchanged https://www.casamaaj.com/news/sebi-revokes-interim-restrictions-30-bharat-global-developers-noticees-august-2026 2026-09-04T18:06:12+05:30 https://www.casamaaj.com/storage/news/revokes-interim-restrictions-on-30-bharat-global-developers-noticees-after-detailed-investigation-xL2XlRWL.jpg SEBI Revokes Interim Restrictions on 30 Bharat Global Developers Noticees After Detailed Investigation https://www.casamaaj.com/news/bombay-high-court-ibm-india-gst-pre-deposit-refund-part-demand-set-aside-august-2026 2026-09-04T18:06:12+05:30 https://www.casamaaj.com/storage/news/orders-rs315-crore-gst-pre-deposit-refund-to-ibm-india-after-part-of-demand-is-set-aside-W86EDY0h.jpg Bombay High Court Orders ₹3.15 Crore GST Pre-Deposit Refund to IBM India After Part of Demand Is Set Aside https://www.casamaaj.com/news/cag-haryana-gst-audit-822-99-crore-high-value-deviations 2026-09-04T18:34:57+05:30 https://www.casamaaj.com/storage/news/cag-haryana-gst-audit-flags-rs82299-crore-exposure-5781-of-responded-high-value-cases-showed-deviations-CPULClnc.jpg CAG Haryana GST Audit Flags ₹822.99 Crore Exposure; 57.81% of Responded High-Value Cases Showed Deviations https://www.casamaaj.com/news/cag-haryana-e-procurement-excise-it-system-audit-104-86-crore 2026-09-04T18:34:57+05:30 https://www.casamaaj.com/storage/news/cag-flags-control-gaps-in-haryana-e-procurement-and-rs10486-crore-excise-it-system-r4e4Z5Tb.jpg CAG Flags Control Gaps in Haryana e-Procurement and ₹104.86 Crore Excise IT System https://www.casamaaj.com/news/cag-haryana-revenue-audit-998-85-crore-works-contract-gst 2026-09-04T18:34:57+05:30 https://www.casamaaj.com/storage/news/cag-haryana-revenue-audit-finds-rs99885-crore-issues-in-7144-test-checked-cases-works-contract-gst-in-focus-4fDjEnzg.jpg CAG Haryana Revenue Audit Finds ₹998.85 Crore Issues in 7,144 Test-Checked Cases; Works-Contract GST in Focus https://www.casamaaj.com/news/rbi-coastal-local-area-bank-second-schedule-scheduled-bank-status-2026 2026-09-05T18:43:20+05:30 https://www.casamaaj.com/storage/news/rbi-adds-coastal-local-area-bank-to-second-schedule-of-rbi-act-giving-it-scheduled-bank-status-tp4txUyh.jpg RBI Adds Coastal Local Area Bank to Second Schedule of RBI Act, Giving It Scheduled-Bank Status https://www.casamaaj.com/news/epfo-vishwas-2026-pf-damages-settlement-december-28-deadline 2026-09-05T18:43:54+05:30 https://www.casamaaj.com/storage/news/epfo-pushes-vishwas-2026-for-legacy-pf-damages-cases-reduced-rates-available-until-december-28-gRHlWKt1.jpg EPFO Pushes VISHWAS 2026 for Legacy PF Damages Cases; Reduced Rates Available Until December 28 https://www.casamaaj.com/news/income-tax-common-itr-1-2-3-4-offline-utility-version-1-2-4-september-2026 2026-09-06T00:23:56+05:30 https://www.casamaaj.com/storage/news/itr-1-offline-utility-9GiVxLa9.jpg Income Tax Department Updates Common ITR 1-4 Offline Utility to Version 1.2.4 https://www.casamaaj.com/news/rbi-fines-sammaan-finserve-crilc-reporting-penalty-september-2026 2026-09-06T10:28:34+05:30 https://www.casamaaj.com/storage/news/rbi-fines-sammaan-finserve-rs420-lakh-for-failure-to-report-borrower-information-to-crilc-pkh5ZOqI.jpg RBI Fines Sammaan Finserve ₹4.20 Lakh for Failure to Report Borrower Information to CRILC https://www.casamaaj.com/news/rbi-hinduja-leyland-finance-penalty-microfinance-pricing-synthetic-securitisation-september-2026 2026-09-06T10:28:34+05:30 https://www.casamaaj.com/storage/news/rbi-fines-hinduja-leyland-finance-rs620-lakh-over-microfinance-pricing-policy-and-synthetic-securitisation-7BrChLcS.jpg RBI Fines Hinduja Leyland Finance ₹6.20 Lakh Over Microfinance Pricing Policy and Synthetic Securitisation https://www.casamaaj.com/news/rbi-non-resident-bank-rupee-accounts-reporting-requirements-ended-2026 2026-09-06T10:28:34+05:30 https://www.casamaaj.com/storage/news/rbi-ends-two-legacy-reporting-requirements-for-rupee-accounts-of-non-resident-banks-P4w8Qpci.jpg RBI Ends Two Legacy Reporting Requirements for Rupee Accounts of Non-Resident Banks https://www.casamaaj.com/news/rbi-natural-calamity-relief-cims-half-yearly-return-october-30-2026 2026-09-06T10:28:34+05:30 https://www.casamaaj.com/storage/news/rbi-replaces-monthly-natural-calamity-relief-return-with-half-yearly-cims-filing-october-30-deadline-set-DeUqmG2v.jpg RBI Replaces Monthly Natural-Calamity Relief Return with Half-Yearly CIMS Filing; October 30 Deadline Set https://www.casamaaj.com/news/icmai-astp-delhi-noida-september-9-2026 2026-09-06T18:20:29+05:30 https://www.casamaaj.com/storage/news/icmai-astp-delhi-and-noida-batches-start-september-9-ncr-venues-confirmed-timings-awaited-xyRekp0Z.jpg ICMAI ASTP Delhi and Noida Batches Start September 9; NCR Venues Confirmed, Timings Awaited https://www.casamaaj.com/news/rbi-ucb-idpic-equity-membership-investment-rules-september-2026 2026-09-06T18:20:29+05:30 https://www.casamaaj.com/storage/news/rbi-lets-urban-co-operative-banks-acquire-idpic-equity-for-membership-under-amended-investment-rules-J4L3V74O.jpg RBI Lets Urban Co-operative Banks Acquire IDPIC Equity for Membership Under Amended Investment Rules https://www.casamaaj.com/news/rbi-ucb-governance-cyber-fraud-controls-weak-banks-september-2026 2026-09-06T20:30:02+05:30 https://www.casamaaj.com/storage/news/rbi-pushes-stronger-ucb-governance-cyber-fraud-controls-and-faster-resolution-of-weak-cooperative-banks-Oofz4llk.jpg RBI Pushes Stronger UCB Governance, Cyber-Fraud Controls and Faster Resolution of Weak Cooperative Banks https://www.casamaaj.com/news/epfo-pf-trust-amnesty-2026-icai-december-28-regularisation 2026-09-07T09:18:47+05:30 https://www.casamaaj.com/storage/news/epfo-pushes-pf-trust-amnesty-2026-through-icai-eligible-trusts-have-until-december-28-to-regularise-exemption-status-74hGXNDE.jpg EPFO Pushes PF Trust Amnesty 2026 Through ICAI; Eligible Trusts Have Until December 28 to Regularise Exemption Status https://www.casamaaj.com/news/income-tax-mumbai-sub-registrars-sft-form-165-data-reporting-september-2026 2026-09-07T09:18:47+05:30 https://www.casamaaj.com/storage/news/income-tax-department-trains-mumbai-sub-registrars-on-sft-and-form-165-under-income-tax-act-2025-74Aar9Oo.jpg Income Tax Department Trains Mumbai Sub-Registrars on SFT and Form 165 Under Income Tax Act, 2025 https://www.casamaaj.com/news/ifsca-market-abuse-regulations-2026-insider-trading-manipulation-gift-ifsc 2026-09-07T09:18:47+05:30 https://www.casamaaj.com/storage/news/ifsca-brings-new-market-abuse-rules-into-force-for-ifsc-securities-insider-trading-and-manipulation-framework-recast-HBhX0NyD.jpg IFSCA Brings New Market-Abuse Rules Into Force for IFSC Securities; Insider-Trading and Manipulation Framework Recast https://www.casamaaj.com/news/icai-private-equity-non-audit-accounting-services-exploration-2026 2026-09-07T12:03:28+05:30 https://www.casamaaj.com/storage/news/icai-explores-private-equity-investment-in-non-audit-accounting-services-assurance-businesses-to-stay-ring-fenced-QCz0lw8u.jpg ICAI Explores Private-Equity Investment in Non-Audit Accounting Services; Assurance Businesses to Stay Ring-Fenced https://www.casamaaj.com/news/rbi-uapa-sanctions-screening-unsc-isil-al-qaida-september-7-2026 2026-09-07T20:58:22+05:30 https://www.casamaaj.com/storage/news/rbi-orders-fresh-uapa-sanctions-screening-after-unsc-amends-two-isil-al-qaida-entries-05DmO62m.jpg RBI Orders Fresh UAPA Sanctions Screening After UNSC Amends Two ISIL-Al-Qaida Entries https://www.casamaaj.com/news/sebi-widens-investor-group-exemption-fpis-government-securities-september-2026 2026-09-08T07:36:26+05:30 https://www.casamaaj.com/storage/news/sebi-widens-investor-group-exemption-to-all-fpis-investing-only-in-government-securities-9d4Ul4Vl.jpg SEBI Widens Investor-Group Exemption to All FPIs Investing Only in Government Securities https://www.casamaaj.com/news/supreme-court-sanofi-corporate-mens-rea-three-stage-test-2026 2026-09-08T19:08:20+05:30 https://www.casamaaj.com/storage/news/supreme-court-sets-three-stage-corporate-mens-rea-test-sanofi-india-plea-to-quash-cbi-case-dismissed-VhoMNDQ1.jpg Supreme Court Sets Three-Stage Corporate Mens Rea Test; Sanofi India Plea to Quash CBI Case Dismissed https://www.casamaaj.com/news/sebi-mutual-fund-net-fund-settlement-cash-market-consultation-september-2026 2026-09-08T19:08:21+05:30 https://www.casamaaj.com/storage/news/sebi-proposes-scheme-level-net-fund-settlement-for-mutual-funds-comments-open-until-september-24-8K6VJ1LU.jpg SEBI Proposes Scheme-Level Net Fund Settlement for Mutual Funds; Comments Open Until September 24 https://www.casamaaj.com/news/shrivallabh-pittie-enterprises-cirp-canara-bank-75-94-crore-claims-september-17 2026-09-09T01:55:25+05:30 https://www.casamaaj.com/storage/news/shrivallabh-pittie-enterprises-enters-cirp-on-rs7594-crore-canara-bank-claim-claims-due-september-17-4a9d0duX.jpg Shrivallabh Pittie Enterprises Enters CIRP on ₹75.94 Crore Canara Bank Claim; Claims Due September 17 https://www.casamaaj.com/news/rbi-withdraws-seven-legacy-fema-circulars-september-8-2026 2026-09-09T10:35:47+05:30 https://www.casamaaj.com/storage/news/rbi-withdraws-seven-legacy-fema-circulars-ecb-and-money-transfer-references-rationalised-kO7pHEXi.jpg RBI Withdraws Seven Legacy FEMA Circulars; ECB and Money-Transfer References Rationalised https://www.casamaaj.com/news/sebi-september-8-2026-uapa-unsc-sanctions-update-three-entries-amended 2026-09-09T10:35:47+05:30 https://www.casamaaj.com/storage/news/sebi-issues-september-8-uapa-sanctions-update-three-unsc-entries-amended-across-isil-al-qaida-and-taliban-lists-g9YfhYDQ.jpg SEBI Issues September 8 UAPA Sanctions Update; Three UNSC Entries Amended Across ISIL-Al-Qaida and Taliban Lists https://www.casamaaj.com/news/rbi-nasik-jilha-mahila-vikas-sahakari-bank-directions-december-9-2026 2026-09-09T14:39:32+05:30 https://www.casamaaj.com/storage/news/rbi-extends-nasik-jilha-mahila-vikas-sahakari-bank-directions-to-december-9-2026-GnKuGb5l.jpg RBI Extends Nasik Jilha Mahila Vikas Sahakari Bank Directions to December 9, 2026 https://www.casamaaj.com/news/supreme-court-personal-guarantor-loan-arbitration-clause-composite-transaction-surya-wires 2026-09-09T14:39:32+05:30 https://www.casamaaj.com/storage/news/supreme-court-binds-personal-guarantor-to-loan-arbitration-clause-in-composite-transaction-wGrSqUbO.jpg Supreme Court Binds Personal Guarantor to Loan Arbitration Clause in Composite Transaction https://www.casamaaj.com/news/rbi-governor-fintech-msme-credit-ai-fraud-real-time-supervision-gff-2026 2026-09-09T16:43:58+05:30 https://www.casamaaj.com/storage/news/rbi-governor-says-fintech-is-now-core-to-msme-credit-ai-fraud-detection-and-real-time-supervision-at-gff-2026-Mf9xEr2Y.jpg RBI Governor Says Fintech Is Now Core to MSME Credit, AI Fraud Detection and Real-Time Supervision at GFF 2026 https://www.casamaaj.com/news/supreme-court-dissolved-partnership-property-value-final-settlement-sumitra-reddy 2026-09-10T08:58:09+05:30 https://www.casamaaj.com/storage/news/dissolved-partnership-property-must-reflect-value-at-final-settlement-not-1983-price-R4fb5OkG.jpg Supreme Court: Dissolved Partnership Property Must Reflect Value at Final Settlement, Not 1983 Price https://www.casamaaj.com/news/sebi-fines-jindal-steel-designated-persons-trading-window-pre-clearance 2026-09-10T08:58:09+05:30 https://www.casamaaj.com/storage/news/sebi-fines-two-jindal-steel-designated-persons-rs1-lakh-each-for-trading-window-and-pre-clearance-breaches-STYyFEDD.jpg SEBI Fines Two Jindal Steel Designated Persons ₹1 Lakh Each for Trading-Window and Pre-Clearance Breaches https://www.casamaaj.com/news/sebi-revises-commodity-derivatives-position-limits-penalties-september-2026 2026-09-10T11:06:46+05:30 https://www.casamaaj.com/storage/news/sebi-revises-commodity-derivatives-position-limits-and-penalties-with-immediate-effect-LaceYbIQ.jpg SEBI Revises Commodity Derivatives Position Limits and Penalties With Immediate Effect https://www.casamaaj.com/news/fiu-ind-pmla-notices-15-crypto-platforms-app-url-takedowns-september-2026 2026-09-10T19:33:41+05:30 https://www.casamaaj.com/storage/news/fiu-ind-issues-pmla-notices-to-15-crypto-platforms-and-seeks-app-url-takedowns-1ndBuauZ.jpg FIU-IND Issues PMLA Notices to 15 Crypto Platforms and Seeks App, URL Takedowns https://www.casamaaj.com/news/rbi-recognises-unified-fintech-forum-sro-ft-september-2026 2026-09-11T09:57:12+05:30 https://www.casamaaj.com/storage/news/rbi-recognises-unified-fintech-forum-as-another-sro-ft-under-fintech-self-regulatory-framework-8fryD5PM.jpg RBI Recognises Unified Fintech Forum as Another SRO-FT Under FinTech Self-Regulatory Framework https://www.casamaaj.com/news/nclat-sop-urgent-listing-adjournment-extension-3pm-deadline-september-2026 2026-09-11T13:57:44+05:30 https://www.casamaaj.com/storage/news/nclat-issues-new-sop-for-urgent-listings-adjournments-and-extensions-3-pm-prior-day-deadline-applies-uhr2FamY.jpg NCLAT Issues New SOP for Urgent Listings, Adjournments and Extensions; 3 PM Prior-Day Deadline Applies https://www.casamaaj.com/news/nclat-section-94-personal-guarantor-sarfaesi-pankaj-sheth 2026-09-11T13:57:44+05:30 https://www.casamaaj.com/storage/news/nclat-rejects-personal-guarantors-section-94-plea-says-interim-moratorium-cannot-be-used-to-stall-sarfaesi-drSCzkRC.jpg NCLAT Rejects Personal Guarantor’s Section 94 Plea, Says Interim Moratorium Cannot Be Used to Stall SARFAESI https://www.casamaaj.com/news/ifsca-credit-rating-agencies-rating-withdrawal-amendment-september-2026 2026-09-11T13:57:44+05:30 https://www.casamaaj.com/storage/news/ifsca-expands-rating-withdrawal-flexibility-for-ifsc-credit-rating-agencies-sOsvqtKV.jpg IFSCA Expands Rating-Withdrawal Flexibility for IFSC Credit Rating Agencies https://www.casamaaj.com/news/sebi-demat-2-tokenised-corporate-bonds-cbdc-atomic-settlement 2026-09-11T13:57:44+05:30 https://www.casamaaj.com/storage/news/sebi-launches-demat-20-pilot-for-tokenised-corporate-bonds-with-cbdc-based-atomic-settlement-n04W9IAQ.jpg SEBI Launches Demat 2.0 Pilot for Tokenised Corporate Bonds With CBDC-Based Atomic Settlement https://www.casamaaj.com/news/sebi-cancels-trade-money-research-priyanka-yadav-registration 2026-09-12T15:12:40+05:30 https://www.casamaaj.com/storage/news/sebi-cancels-trade-money-research-registration-over-association-with-debarred-person-and-audit-lapses-MmxLkE1v.jpg SEBI Cancels Trade Money Research Registration Over Association With Debarred Person and Audit Lapses 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Over ₹1 Crore Related-Party Interim Finance and Section 12A Lapses https://www.casamaaj.com/news/bankers-books-evidence-act-2026-effective-october-1-digital-records 2026-09-12T21:13:52+05:30 https://www.casamaaj.com/storage/news/bankers-books-evidence-act-2026-to-take-effect-october-1-digital-and-cloud-banking-records-get-modern-evidence-framework-DE7dIDfs.jpg Bankers' Books Evidence Act, 2026 to Take Effect October 1; Digital and Cloud Banking Records Get Modern Evidence Framework https://www.casamaaj.com/news/rbi-priority-sector-lending-third-amendment-anbc-fcnr-nre-august-31-2026 2026-09-28T03:17:25+05:30 https://www.casamaaj.com/storage/news/rbi-cuts-fcnrbnre-anbc-exemption-window-to-august-31-under-third-psl-amendment-v5xGlBbo.jpg RBI Cuts FCNR(B)/NRE ANBC Exemption Window to August 31 Under Third PSL Amendment https://www.casamaaj.com/news/icai-leasecomply-promax-ind-as-116-ca-practo-september-13-2026 2026-09-13T08:53:13+05:30 https://www.casamaaj.com/storage/news/icai-to-release-leasecomply-promax-on-september-13-for-ind-as-116-lease-accounting-TUyrOEVd.jpg ICAI to Release LeaseComply ProMax on September 13 for Ind AS 116 Lease Accounting https://www.casamaaj.com/news/punjab-haryana-high-court-section-147a-unconstitutional-jyoti-sareen-faceless-reassessment 2026-09-14T08:41:49+05:30 https://www.casamaaj.com/storage/news/punjab-haryana-high-court-strikes-down-section-147a-faceless-section-148-process-prevails-in-jyoti-sareen-batch-H441tZG4.jpg Punjab & Haryana High Court Strikes Down Section 147A; Faceless Section 148 Process Prevails in Jyoti Sareen Batch https://www.casamaaj.com/news/delhi-hc-biometric-aadhaar-gst-registration-interim-order-september-2026 2026-09-14T17:48:49+05:30 https://www.casamaaj.com/storage/news/delhi-hc-directs-biometric-aadhaar-authentication-for-every-gst-registration-nationwide-interim-order-to-be-revisited-september-22-JCdnDrF3.jpg Delhi HC Directs Biometric Aadhaar Authentication for Every GST Registration; Nationwide Interim Order to Be Revisited September 22 https://www.casamaaj.com/news/rbi-local-area-banks-crr-slr-second-amendment-2026-scheduled-bank-rules 2026-09-14T23:32:12+05:30 https://www.casamaaj.com/storage/news/rbi-aligns-local-area-bank-crr-slr-rules-with-scheduled-bank-framework-after-second-schedule-inclusion-hIbkzcAD.jpg RBI Aligns Local Area Bank CRR-SLR Rules with Scheduled-Bank Framework After Second Schedule Inclusion https://www.casamaaj.com/news/ibbi-personal-guarantor-insolvency-safeguards-comments-october-3-2026 2026-09-14T23:58:29+05:30 https://www.casamaaj.com/storage/news/ibbi-proposes-stronger-personal-guarantor-insolvency-safeguards-comments-due-october-3-IkiWeCnL.jpg IBBI Proposes Stronger Personal-Guarantor Insolvency Safeguards; Comments Due October 3 https://www.casamaaj.com/news/rbi-jilla-sahakari-bank-azamgarh-penalty-cic-ckycr-kyc-september-2026 2026-09-18T12:57:18+05:30 https://www.casamaaj.com/storage/news/rbi-fines-azamgarh-co-op-bank-rs115-lakh-for-cic-reporting-and-ckycr-delays-Xe9JW6At.jpg RBI Fines Jilla Sahakari Bank, Azamgarh ₹1.15 Lakh Over CIC Reporting and CKYCR Delays https://www.casamaaj.com/news/sebi-prrsaar-chaubara-cross-segment-fno-manipulation 2026-09-20T18:21:54+05:30 https://www.casamaaj.com/storage/news/sebi-impounds-rs2812-crore-in-prrsaar-chaubara-case-over-alleged-cross-segment-fo-manipulation-qQRPevsT.jpg SEBI impounds ₹28.12 crore in Prrsaar–Chaubara case over alleged cross-segment F&O manipulation https://www.casamaaj.com/news/sebi-mirae-asset-aif-settlement-concentration-limit 2026-09-20T20:01:25+05:30 https://www.casamaaj.com/storage/news/sebi-settles-mirae-asset-aif-case-for-rs1275-lakh-after-3835-single-company-exposure-Z8oDisMx.jpg SEBI Settles Mirae Asset AIF Case for ₹12.75 Lakh After 38.35% Single-Company Exposure https://www.casamaaj.com/news/icai-sustainability-reporting-awards-2025-26-nominations 2026-09-20T20:01:25+05:30 https://www.casamaaj.com/storage/news/icai-opens-sustainability-reporting-awards-2025-26-nominations-until-november-15-Zq0Bj31s.jpg ICAI Opens Sustainability Reporting Awards 2025-26 Nominations Until November 15 https://www.casamaaj.com/news/rbi-nbfc-cor-cancellations-surrenders-september-2026 2026-09-20T21:55:02+05:30 https://www.casamaaj.com/storage/news/rbi-cancels-5-nbfc-cors-and-8-surrendered-registrations-97k2iF5m.jpg RBI Cancels 5 NBFC CoRs and 8 Surrendered Registrations: Why the Two Lists Differ https://www.casamaaj.com/news/cbdt-valuer-tax-practitioner-registration-march-31-2027-forms-169-171 2026-09-21T23:38:56+05:30 https://www.casamaaj.com/storage/news/cbdt-extends-valuer-and-tax-practitioner-registration-date-to-march-31-2027-forms-169-and-171-replaced-7zXJwNOS.jpg CBDT Extends Valuer and Tax Practitioner Registration Date to March 31, 2027; Forms 169 and 171 Replaced https://www.casamaaj.com/news/rbi-basel-iii-market-risk-capital-directions-april-2027 2026-09-22T00:12:57+05:30 https://www.casamaaj.com/storage/news/rbi-finalises-basel-iii-market-risk-capital-rules-for-commercial-banks-new-framework-starts-april-1-2027-BafY7K2w.jpg RBI Finalises Basel III Market Risk Capital Rules for Commercial Banks; New Framework Starts April 1, 2027 https://www.casamaaj.com/news/sebi-adani-group-settlement-rpt-peer-review-september-2026 2026-09-23T13:00:11+05:30 https://www.casamaaj.com/storage/news/sebi-settles-five-adani-group-proceedings-for-rs151-crore-order-covers-rpt-disclosures-and-auditor-peer-review-MDHQOi0t.jpg SEBI Settles Five Adani Group Proceedings for ₹1.51 Crore; Order Covers RPT Disclosures and Auditor Peer Review https://www.casamaaj.com/news/rbi-banks-invit-reit-valuation-nav-one-rupee-rule 2026-09-23T13:24:43+05:30 https://www.casamaaj.com/storage/news/rbi-sets-nav-or-rs1-valuation-rule-for-banks-unquoted-invit-and-reit-units-YanolFqy.jpg RBI Sets NAV-or-₹1 Valuation Rule for Banks’ Unquoted InvIT and REIT Units https://www.casamaaj.com/news/cbdt-form-141-non-resident-property-seller-schedule-e-october-2026 2026-09-24T09:16:29+05:30 https://www.casamaaj.com/storage/news/cbdt-extends-form-141-to-property-purchases-from-non-resident-sellers-from-october-1-2026-c9EgdErA.jpg CBDT Extends Form 141 to Property Purchases From Non-Resident Sellers From October 1, 2026 https://www.casamaaj.com/news/cbic-edible-oil-customs-duty-cut-soya-palm-sunflower-september-24-2026 2026-09-24T09:17:33+05:30 https://www.casamaaj.com/storage/news/cbic-cuts-basic-customs-duty-on-soya-palm-and-sunflower-oils-from-september-24-crude-sunflower-falls-to-nil-YzEK4rmb.jpg CBIC Cuts Basic Customs Duty on Soya, Palm and Sunflower Oils From September 24; Crude Sunflower Falls to Nil https://www.casamaaj.com/news/ibbi-liquidators-stakeholder-list-modification-30-day-nclt-intimation-2026 2026-09-24T14:56:34+05:30 https://www.casamaaj.com/storage/news/ibbi-lets-liquidators-update-stakeholder-lists-on-new-information-with-nclt-intimation-due-within-30-days-jJHRuZcW.jpg IBBI Lets Liquidators Update Stakeholder Lists on New Information, With NCLT Intimation Due Within 30 Days https://www.casamaaj.com/news/ibbi-personal-guarantor-interim-moratorium-ended-pending-applications-september-2026 2026-09-24T17:53:27+05:30 https://www.casamaaj.com/storage/news/ibbi-says-personal-guarantor-interim-moratorium-ended-on-26-may-2026-including-for-pending-applications-Xvgx2KAC.jpg IBBI Says Personal-Guarantor Interim Moratorium Ended on 26 May 2026, Including for Pending Applications https://www.casamaaj.com/news/rbi-ola-financial-services-kyc-risk-categorisation-penalty-september-2026 2026-09-24T19:21:51+05:30 https://www.casamaaj.com/storage/news/rbi-fines-ola-financial-services-rs310-lakh-after-finding-some-customers-were-not-risk-categorised-under-kyc-rules-v5wpsXGd.jpg RBI Fines Ola Financial Services ₹3.10 Lakh After Finding Some Customers Were Not Risk-Categorised Under KYC Rules https://www.casamaaj.com/news/rbi-hero-fincorp-10-lakh-penalty-excess-interest-loan-accounts-september-2026 2026-09-24T22:35:43+05:30 https://www.casamaaj.com/storage/news/rbi-fines-hero-fincorp-rs10-lakh-after-finding-excess-interest-was-collected-from-certain-loan-accounts-dBFy9S6b.jpg RBI Fines Hero FinCorp ₹10 Lakh After Finding Excess Interest Was Collected From Certain Loan Accounts https://www.casamaaj.com/news/finance-ministry-gstat-staffing-rules-383-posts-129-legal-assistants-september-2026 2026-09-24T22:36:16+05:30 https://www.casamaaj.com/storage/news/finance-ministry-notifies-staffing-rules-for-383-gst-appellate-tribunal-posts-legal-assistants-account-for-129-vFTred67.jpg Finance Ministry Notifies Staffing Rules for 383 GST Appellate Tribunal Posts; Legal Assistants Account for 129 https://www.casamaaj.com/news/brics-india-tax-working-groups-transfer-pricing-revenue-statistics-progress-report-2026 2026-09-25T10:37:01+05:30 https://www.casamaaj.com/storage/news/brics-establishes-india-led-tax-working-groups-on-transfer-pricing-and-revenue-statistics-2026-progress-report-adopted-xcLqfplw.jpg BRICS Establishes India-Led Tax Working Groups on Transfer Pricing and Revenue Statistics; 2026 Progress Report Adopted https://www.casamaaj.com/news/ibbi-liquidation-forms-late-fee-500-pgirp-deadline-december-31-2026 2026-09-27T10:23:30+05:30 https://www.casamaaj.com/storage/news/ibbi-starts-rs500-a-month-late-fee-on-liquidation-forms-gives-personal-guarantor-forms-until-december-31-r7SgsN7h.jpg IBBI Starts ₹500-a-Month Late Fee on Liquidation Forms, Gives Personal-Guarantor Forms Until December 31 https://www.casamaaj.com/news/rbi-fema-export-realisation-nine-months-october-1-2026 2026-09-27T13:00:07+05:30 https://www.casamaaj.com/storage/news/rbi-keeps-export-realisation-period-at-nine-months-as-new-fema-export-import-rules-start-october-1-Sqv5fOWu.jpg RBI Keeps Export Realisation Period at Nine Months as New FEMA Export-Import Rules Start October 1 https://www.casamaaj.com/news/delhi-high-court-section-93-cgst-penalty-after-death-legal-representative 2026-09-27T20:44:42+05:30 https://www.casamaaj.com/storage/news/delhi-high-court-upholds-section-93-cgst-BSa5QD9T.jpg Delhi High Court Upholds Section 93 CGST: GST Penalty Proceedings Can Begin After a Person's Death https://www.casamaaj.com/news/delhi-high-court-section-6-2-b-parallel-gst-proceedings-vertilink 2026-09-28T08:43:21+05:30 https://www.casamaaj.com/storage/news/delhi-high-court-upholds-rs1058-crore-gst-demand-says-dggi-notice-on-overlapping-transactions-did-not-bar-state-officer-aMlASaG2.jpg Delhi High Court Upholds ₹10.58 Crore GST Demand, Says DGGI Notice on Overlapping Transactions Did Not Bar State Officer https://www.casamaaj.com/news/sebi-document-number-verification-system-subject-mandatory-october-2026 2026-10-03T14:55:59+05:30 https://www.casamaaj.com/storage/news/sebi-revamps-document-number-verification-system-YRjjva5T.jpg SEBI Revamps DNVS: Subject Now Mandatory to Verify Letters and Notices https://www.casamaaj.com/news/57th-gst-council-2026-arrest-refund-itc-reform-recommendations 2026-10-10T01:23:05+05:30 https://www.casamaaj.com/storage/news/57th-gst-council-proposes-removing-arrest-powers-and-expanding-refunds-jDCHB99M.jpg 57th GST Council Meeting 2026: Arrest, Refund & ITC Reforms https://www.casamaaj.com/news/rbi-forex-derivatives-5-million-threshold-20-percent-ferr-october-2026 2026-10-11T03:01:56+05:30 https://www.casamaaj.com/storage/news/rbi-cuts-forex-hedge-threshold-to-5-million-adds-20-reserve-hqc4PyKV.jpg RBI Cuts Forex Hedge Threshold to $5 Million, Adds 20% Reserve https://www.casamaaj.com/news/sebi-credit-risk-o-meter-debt-securities-november-21-2026 2026-10-11T11:28:03+05:30 https://www.casamaaj.com/storage/news/sebi-sets-november-21-start-for-credit-risk-o-meter-on-debt-issues-X3fqF08h.jpg SEBI Sets November 21 Start for Credit Risk-o-Meter on Debt Issues https://www.casamaaj.com/news/india-september-2026-cpi-inflation-5-54-food-7-74-nso 2026-10-13T14:15:44+05:30 https://www.casamaaj.com/storage/news/india-september-2026-cpi-inflation-rises-to-554-food-hits-774-W7ze5Xyn.jpg India September 2026 CPI Inflation Rises to 5.54%; Food Hits 7.74% https://www.casamaaj.com/news/cbdt-form-161-2026-penalty-waiver-section-440-deadline-100-120-tax 2026-10-13T20:40:46+05:30 https://www.casamaaj.com/storage/news/cbdt-revises-form-161-uQ1VLvnD.jpg CBDT Revises Form 161: Penalty Waiver, 100%/120% Tax and Filing Deadline https://www.casamaaj.com/news/tax-audit-report-due-21-october-2026-cbdt-circular-07-2026 2026-10-18T20:39:58+05:30 https://www.casamaaj.com/storage/news/tax-audit-reports-due-21-october-c3DU2H81.jpg Tax Audit Reports Due 21 October: What CBDT Circular 07/2026 Extends and What It Leaves Alone https://www.casamaaj.com/news/sebi-closing-auction-session-timings-derivatives-settlement-december-2026 2026-10-18T20:39:58+05:30 https://www.casamaaj.com/storage/news/sebi-cuts-closing-auction-session-to-10-minutes-moves-expiry-settlement-to-30-minute-vwap-ToEsWWnd.jpg SEBI Cuts Closing Auction Session to 10 Minutes, Moves Expiry Settlement to 30-Minute VWAP https://www.casamaaj.com/news/rbi-ferr-faq-foreign-exchange-risk-reserve-rules 2026-10-19T09:44:34+05:30 https://www.casamaaj.com/storage/news/rbi-faqs-on-foreign-exchange-risk-reserve-4XqJHmEM.jpg RBI FAQs on Foreign Exchange Risk Reserve: $2 Million Threshold, Options, Rollovers, Reporting https://www.casamaaj.com/news/gstn-e-invoicing-rcm-self-invoice-rcmdom-rcmimp-sandbox 2026-10-19T15:01:33+05:30 https://www.casamaaj.com/storage/news/gstn-opens-sandbox-for-e-invoicing-of-rcm-self-invoices-LoUdDApt.jpg GSTN Opens Sandbox for E-Invoicing of RCM Self-Invoices: RCMDOM and RCMIMP Supply Types https://www.casamaaj.com/news/delhi-hc-section-270a-penalty-itat-appeal-pending-quashed 2026-10-19T17:11:14+05:30 https://www.casamaaj.com/storage/news/delhi-high-court-quashes-section-270a-penalty-order-passed-while-itat-appeal-was-pending-G8cVknim.jpg Delhi High Court Quashes Section 270A Penalty Order Passed While ITAT Appeal Was Pending https://www.casamaaj.com/news/icai-ca-intermediate-september-2026-result-22-october 2026-10-19T21:35:44+05:30 https://www.casamaaj.com/storage/news/icai-to-declare-ca-intermediate-september-2026-result-by-evening-of-22-october-izqftCmp.jpg ICAI to Declare CA Intermediate September 2026 Result by Evening of 22 October https://www.casamaaj.com/news/india-new-zealand-fta-customs-duty-trq-origin-rules 2026-10-19T21:41:37+05:30 https://www.casamaaj.com/storage/news/india-new-zealand-fta-from-20-october-GJYC8ins.jpg India–New Zealand FTA From 20 October: Customs Duty Cuts, TRQs and Rules of Origin https://www.casamaaj.com/news/supreme-court-section-7-ibc-default-nesl-record-deepak-raheja 2026-10-20T08:56:36+05:30 https://www.casamaaj.com/storage/news/nesl-record-of-default-suffices-for-section-7-ibc-admission-profit-no-defence-wgrOxfsq.jpg Supreme Court: NeSL Record of Default Suffices for Section 7 IBC Admission; Profit No Defence https://www.casamaaj.com/news/sgb-2020-21-series-vii-premature-redemption-price-tax 2026-10-20T12:18:46+05:30 https://www.casamaaj.com/storage/news/rbi-sets-rs14614-premature-redemption-price-for-sgb-2020-21-series-vii-gain-now-taxable-kzXhK5Jq.jpg RBI Sets ₹14,614 Premature Redemption Price for SGB 2020-21 Series VII; Gain Now Taxable https://www.casamaaj.com/news/nclt-arch-pharmalabs-resolution-plan-metax-558-crore-lenders 2026-10-20T16:55:22+05:30 https://www.casamaaj.com/storage/news/nclt-approves-rs577-crore-arch-pharmalabs-plan-lenders-get-53-of-rs10518-crore-claims-AZN7ivsj.jpg NCLT Approves ₹577 Crore Arch Pharmalabs Plan; Lenders Get 5.3% of ₹10,518 Crore Claims https://www.casamaaj.com/news/wpi-inflation-september-2026-11-39-percent 2026-10-20T22:03:58+05:30 https://www.casamaaj.com/storage/news/wpi-inflation-rises-to-1139-in-september-2026-as-fuel-and-power-climbs-2585-Ig8uhgGR.jpg WPI Inflation Rises to 11.39% in September 2026 as Fuel and Power Climbs 25.85% https://www.casamaaj.com/news/delhi-hc-gst-penalty-appeal-pre-deposit-kaushik-industries 2026-10-21T07:53:33+05:30 https://www.casamaaj.com/storage/news/no-10-pre-deposit-for-gst-penalty-only-appeals-on-pre-october-2025-notices-QO5BS61X.jpg Delhi High Court: No 10% Pre-Deposit for GST Penalty-Only Appeals on Pre-October 2025 Notices https://www.casamaaj.com/news/sebi-rajesh-exports-confirmatory-order-october-2026 2026-10-21T08:25:02+05:30 https://www.casamaaj.com/storage/news/sebi-confirms-rajesh-exports-curbs-ttG1wdNb.jpg SEBI Confirms Rajesh Exports Curbs: ₹15.45 Lakh Crore Revenue Gap Unexplained, Mehta Ban Stays 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What It Means and How Revocation Works https://www.casamaaj.com/articles/mgt-8-annual-return-certification-applicability-thresholds-pcs-checklist 2026-08-30T17:57:21+05:30 https://www.casamaaj.com/images/articles/seo/mgt-8-annual-return-certification-applicability-thresholds-pcs-checklist-188.svg MGT-8 Annual Return Certification: Applicability, Thresholds and PCS Verification Checklist https://www.casamaaj.com/articles/ind-as-23-borrowing-costs-capitalisation-suspension-cessation-guide 2026-09-15T05:29:45+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-23-borrowing-costs-capitalisation-suspension-cessation-guide-189.svg Ind AS 23 Borrowing Costs: Capitalisation, Suspension and Cessation Explained https://www.casamaaj.com/articles/sa-265-internal-control-deficiencies-evaluation-communication-guide 2026-08-30T22:24:23+05:30 https://www.casamaaj.com/images/articles/seo/sa-265-internal-control-deficiencies-evaluation-communication-guide-190.svg SA 265 Internal Control Deficiencies: How Auditors Evaluate and Communicate Findings https://www.casamaaj.com/articles/ind-as-108-operating-segments-codm-10-percent-tests-75-percent-rule 2026-09-15T06:30:42+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-108-operating-segments-codm-10-percent-tests-75-percent-rule-191.svg Ind AS 108 Operating Segments: How to Identify Reportable Segments Using CODM, 10% Tests and the 75% Rule https://www.casamaaj.com/articles/as-12-government-grants-recognition-fixed-asset-revenue-refunds 2026-09-15T07:32:38+05:30 https://www.casamaaj.com/images/articles/seo/as-12-government-grants-recognition-fixed-asset-revenue-refunds-192.svg AS 12 Government Grants: Recognition, Fixed Asset Treatment, Revenue Grants and Refunds https://www.casamaaj.com/articles/as-13-accounting-investments-current-vs-long-term-valuation-disposal 2026-09-15T08:34:28+05:30 https://www.casamaaj.com/images/articles/seo/as-13-accounting-investments-current-vs-long-term-valuation-disposal-193.svg AS 13 Accounting for Investments: Current vs Long-Term Investments, Valuation and Disposal https://www.casamaaj.com/articles/sa-260-communication-those-charged-governance-audit-guide 2026-09-15T09:27:05+05:30 https://www.casamaaj.com/images/articles/seo/sa-260-communication-those-charged-governance-audit-guide-194.svg SA 260 Communication With Those Charged With Governance: What Auditors Must Communicate and When https://www.casamaaj.com/articles/as-16-borrowing-costs-qualifying-assets-capitalisation-guide 2026-09-15T10:29:59+05:30 https://www.casamaaj.com/images/articles/seo/as-16-borrowing-costs-qualifying-assets-capitalisation-guide-195.svg AS 16 Borrowing Costs: Qualifying Assets, Capitalisation, Suspension and Cessation https://www.casamaaj.com/articles/as-18-related-party-disclosures-identification-transactions-checklist 2026-09-15T11:27:11+05:30 https://www.casamaaj.com/images/articles/seo/as-18-related-party-disclosures-identification-transactions-checklist-196.svg AS 18 Related Party Disclosures: Identification, Transactions, Materiality and Year-End Checklist https://www.casamaaj.com/articles/sa-706-emphasis-of-matter-vs-other-matter-auditor-report 2026-08-31T10:20:56+05:30 https://www.casamaaj.com/images/articles/seo/sa-706-emphasis-of-matter-vs-other-matter-auditor-report-197.svg SA 706 (Revised): Emphasis of Matter vs Other Matter in the Auditor’s Report https://www.casamaaj.com/articles/as-4-adjusting-vs-non-adjusting-events-after-balance-sheet-date 2026-08-31T10:20:59+05:30 https://www.casamaaj.com/images/articles/seo/as-4-adjusting-vs-non-adjusting-events-after-balance-sheet-date-198.svg AS 4: Adjusting vs Non-Adjusting Events After the Balance Sheet Date — Practical Guide https://www.casamaaj.com/articles/schedule-iii-trade-receivables-ageing-due-date-unbilled-dues-guide 2026-08-31T13:17:40+05:30 https://www.casamaaj.com/images/articles/seo/schedule-iii-trade-receivables-ageing-due-date-unbilled-dues-guide-199.svg Schedule III Trade Receivables Ageing: Due Date, Unbilled Dues and Reconciliation Guide https://www.casamaaj.com/articles/gstr-2a-vs-gstr-2b-itc-reconciliation-ims-guide 2026-08-31T13:25:03+05:30 https://www.casamaaj.com/images/articles/seo/gstr-2a-vs-gstr-2b-itc-reconciliation-ims-guide-200.svg GSTR-2A vs GSTR-2B After IMS: Which One Should You Use for ITC Reconciliation? https://www.casamaaj.com/articles/as-22-vs-ind-as-12-deferred-tax-timing-temporary-differences 2026-08-31T16:46:54+05:30 https://www.casamaaj.com/images/articles/seo/as-22-vs-ind-as-12-deferred-tax-timing-temporary-differences-201.svg AS 22 vs Ind AS 12: Deferred Tax, Timing Differences and Temporary Differences Explained https://www.casamaaj.com/articles/how-to-verify-ca-udin-online 2026-08-31T16:46:57+05:30 https://www.casamaaj.com/images/articles/seo/how-to-verify-ca-udin-online-202.svg How to Verify a CA UDIN Online: Step-by-Step Guide for Banks, Businesses and Clients https://www.casamaaj.com/articles/qualified-adverse-disclaimer-modified-audit-opinions-sa-705 2026-08-31T22:14:35+05:30 https://www.casamaaj.com/images/articles/seo/qualified-adverse-disclaimer-modified-audit-opinions-sa-705-203.svg Qualified, Adverse or Disclaimer? Modified Audit Opinions Under SA 705 Explained https://www.casamaaj.com/articles/sa-710-comparative-information-corresponding-figures-comparative-financial-statements 2026-09-01T07:49:33+05:30 https://www.casamaaj.com/images/articles/seo/sa-710-comparative-information-corresponding-figures-comparative-financial-statements-204.svg SA 710 Comparative Information: Corresponding Figures vs Comparative Financial Statements and Audit Reporting https://www.casamaaj.com/articles/ind-as-36-impairment-testing-indicators-recoverable-amount-cgu-reversals 2026-09-01T07:49:41+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-36-impairment-testing-indicators-recoverable-amount-cgu-reversals-205.svg Ind AS 36 Impairment Testing: Indicators, Recoverable Amount, CGUs and Reversals https://www.casamaaj.com/articles/sa-805-revised-single-financial-statement-specific-account-audit-guide 2026-09-01T07:49:44+05:30 https://www.casamaaj.com/images/articles/seo/sa-805-revised-single-financial-statement-specific-account-audit-guide-206.svg SA 805 (Revised): How to Audit a Single Financial Statement or Specific Account https://www.casamaaj.com/articles/sa-810-revised-summary-financial-statements-auditor-report-guide 2026-09-01T07:49:38+05:30 https://www.casamaaj.com/images/articles/seo/sa-810-revised-summary-financial-statements-auditor-report-guide-207.svg SA 810 (Revised): How to Report on Summary Financial Statements https://www.casamaaj.com/articles/component-accounting-as-10-schedule-ii-significant-parts-depreciation 2026-09-01T07:49:36+05:30 https://www.casamaaj.com/images/articles/seo/component-accounting-as-10-schedule-ii-significant-parts-depreciation-208.svg Component Accounting Under AS 10 and Schedule II: How to Depreciate Significant Parts of an Asset https://www.casamaaj.com/articles/ind-as-109-ecl-trade-receivables-simplified-approach-provision-matrix 2026-09-01T07:49:34+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-109-ecl-trade-receivables-simplified-approach-provision-matrix-209.svg Ind AS 109 ECL for Trade Receivables: Simplified Approach, Provision Matrix and Worked Example https://www.casamaaj.com/articles/section-138-internal-audit-applicability-rule-13-thresholds 2026-09-01T09:01:47+05:30 https://www.casamaaj.com/images/articles/seo/section-138-internal-audit-applicability-rule-13-thresholds-210.svg Section 138 Internal Audit Applicability: Rule 13 Thresholds for Public and Private Companies https://www.casamaaj.com/articles/ind-as-40-investment-property-vs-ppe-inventory-classification-cost-model-transfers 2026-09-01T12:04:02+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-40-investment-property-vs-ppe-inventory-classification-cost-model-transfers-211.svg Ind AS 40 Investment Property vs PPE vs Inventory: Classification, Cost Model and Transfer Rules https://www.casamaaj.com/articles/sa-701-key-audit-matters-identify-select-draft-kams 2026-09-01T12:04:02+05:30 https://www.casamaaj.com/images/articles/seo/sa-701-key-audit-matters-identify-select-draft-kams-212.svg SA 701 Key Audit Matters: How Auditors Identify, Select and Draft KAMs https://www.casamaaj.com/articles/fc-gpr-vs-fc-trs-fema-reporting-india 2026-09-01T18:19:07+05:30 https://www.casamaaj.com/images/articles/seo/fc-gpr-vs-fc-trs-fema-reporting-india-213.svg FC-GPR vs FC-TRS: Which FEMA Form Applies to a Foreign Investment Transaction? https://www.casamaaj.com/articles/sa-402-type-1-vs-type-2-service-organisation-audit-guide 2026-09-01T18:19:10+05:30 https://www.casamaaj.com/images/articles/seo/sa-402-type-1-vs-type-2-service-organisation-audit-guide-214.svg SA 402 Type 1 vs Type 2 Reports: How Auditors Should Review Outsourced Service Controls https://www.casamaaj.com/articles/as-14-amalgamation-merger-vs-purchase-accounting-treatment 2026-09-01T18:19:12+05:30 https://www.casamaaj.com/images/articles/seo/as-14-amalgamation-merger-vs-purchase-accounting-treatment-215.svg AS 14 Amalgamation in Nature of Merger vs Purchase: 5 Conditions and Accounting Treatment https://www.casamaaj.com/articles/ibc-section-53-liquidation-waterfall-priority-secured-creditors 2026-09-01T18:25:02+05:30 https://www.casamaaj.com/images/articles/seo/ibc-section-53-liquidation-waterfall-priority-secured-creditors-216.svg IBC Section 53 Liquidation Waterfall: Who Gets Paid First and How Secured Claims Are Ranked https://www.casamaaj.com/articles/caro-2020-clause-3i-ppe-physical-verification-title-deeds-revaluation 2026-09-01T20:00:10+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3i-ppe-physical-verification-title-deeds-revaluation-217.svg CARO 2020 Clause 3(i): PPE Records, Physical Verification, Title Deeds and Revaluation Audit Checklist https://www.casamaaj.com/articles/component-accounting-ind-as-16-significant-parts-ppe-guide 2026-09-01T22:49:11+05:30 https://www.casamaaj.com/images/articles/seo/component-accounting-ind-as-16-significant-parts-ppe-guide-218.svg Component Accounting Under Ind AS 16: How to Split, Depreciate and Replace Significant Parts of PPE https://www.casamaaj.com/articles/secretarial-audit-applicability-section-204-rule-9-mr3-guide 2026-09-01T23:34:05+05:30 https://www.casamaaj.com/images/articles/seo/secretarial-audit-applicability-section-204-rule-9-mr3-guide-219.svg Secretarial Audit Applicability Under Section 204: When Form MR-3 Is Required and How to Prepare https://www.casamaaj.com/articles/ind-as-116-lease-accounting-right-of-use-asset-lease-liability-checklist 2026-09-02T08:37:00+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-116-lease-accounting-right-of-use-asset-lease-liability-checklist-220.svg Ind AS 116 Lease Accounting: Right-of-Use Asset, Lease Liability and Practical Year-End Checklist https://www.casamaaj.com/articles/srs-4400-agreed-upon-procedures-aup-vs-audit-scope-reporting-examples 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/srs-4400-agreed-upon-procedures-aup-vs-audit-scope-reporting-examples-221.svg SRS 4400 Agreed-Upon Procedures: AUP vs Audit, Scope, Reporting and Practical Examples https://www.casamaaj.com/articles/sa-540-accounting-estimates-audit-assumptions-uncertainty-management-bias 2026-09-27T18:17:08+05:30 https://www.casamaaj.com/images/articles/seo/sa-540-accounting-estimates-audit-assumptions-uncertainty-management-bias-222.svg How Auditors Test Accounting Estimates Under SA 540, With a Warranty Provision Worked Example https://www.casamaaj.com/articles/caro-2020-clause-3-vii-statutory-dues-undisputed-disputed-audit-checklist 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3-vii-statutory-dues-undisputed-disputed-audit-checklist-223.svg CARO 2020 Clause 3(vii): Statutory Dues Audit Checklist for Undisputed and Disputed Amounts https://www.casamaaj.com/articles/contractor-vs-professional-services-tds-section-393-194c-194j-guide 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/contractor-vs-professional-services-tds-section-393-194c-194j-guide-224.svg Contractor vs Professional Services for TDS: Section 393 Classification Guide (Old 194C vs 194J) https://www.casamaaj.com/articles/sa-300-audit-planning-overall-strategy-detailed-audit-plan-guide 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/sa-300-audit-planning-overall-strategy-detailed-audit-plan-guide-225.svg SA 300 Audit Planning: How to Build the Overall Audit Strategy and Detailed Audit Plan https://www.casamaaj.com/articles/gst-rule-42-vs-rule-43-itc-reversal-common-credit-calculation 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/gst-rule-42-vs-rule-43-itc-reversal-common-credit-calculation-226.svg GST Rule 42 vs Rule 43: How to Calculate ITC Reversal on Common Credit https://www.casamaaj.com/articles/sa-600-using-work-another-auditor-principal-auditor-guide 2026-09-02T08:37:14+05:30 https://www.casamaaj.com/images/articles/seo/sa-600-using-work-another-auditor-principal-auditor-guide-227.svg SA 600 in India: How a Principal Auditor Should Use the Work of Another Auditor https://www.casamaaj.com/articles/fema-vs-income-tax-residential-status-india 2026-09-02T12:05:20+05:30 https://www.casamaaj.com/images/articles/seo/fema-vs-income-tax-residential-status-india-228.svg FEMA vs Income Tax Residential Status in India: Why the 182-Day Rule Is Not the Same https://www.casamaaj.com/articles/reasonable-assurance-audit-sa-200-professional-skepticism 2026-09-02T12:05:25+05:30 https://www.casamaaj.com/images/articles/seo/reasonable-assurance-audit-sa-200-professional-skepticism-229.svg Reasonable Assurance in Audit: Why SA 200 Does Not Promise Absolute Certainty https://www.casamaaj.com/articles/dormant-company-companies-act-msc1-annual-compliance-reactivation 2026-09-02T12:05:28+05:30 https://www.casamaaj.com/images/articles/seo/dormant-company-companies-act-msc1-annual-compliance-reactivation-230.svg Dormant Company under Companies Act: Eligibility, MSC-1, Annual Compliance and Reactivation https://www.casamaaj.com/articles/sre-2410-limited-review-procedures-auditor-conclusion-checklist 2026-09-02T12:32:44+05:30 https://www.casamaaj.com/images/articles/seo/sre-2410-limited-review-procedures-auditor-conclusion-checklist-231.svg SRE 2410 Limited Review: Procedures, Auditor Conclusion and Practical Checklist https://www.casamaaj.com/articles/as-26-research-vs-development-costs-expense-capitalise 2026-09-02T16:27:55+05:30 https://www.casamaaj.com/images/articles/seo/as-26-research-vs-development-costs-expense-capitalise-232.svg AS 26 Research vs Development Costs: When to Expense or Capitalise https://www.casamaaj.com/articles/sa-720-revised-other-information-auditor-responsibilities-guide 2026-09-02T16:27:57+05:30 https://www.casamaaj.com/images/articles/seo/sa-720-revised-other-information-auditor-responsibilities-guide-233.svg SA 720 (Revised): How Auditors Should Read and Report on Other Information https://www.casamaaj.com/articles/isd-vs-cross-charge-gst-head-office-branch-guide 2026-09-02T17:46:47+05:30 https://www.casamaaj.com/images/articles/seo/isd-vs-cross-charge-gst-head-office-branch-guide-234.svg ISD vs Cross Charge Under GST: Practical Guide for Head Office and Branch Transactions https://www.casamaaj.com/articles/contract-asset-vs-receivable-contract-liability-ind-as-115-guide 2026-09-02T18:48:09+05:30 https://www.casamaaj.com/images/articles/seo/contract-asset-vs-receivable-contract-liability-ind-as-115-guide-235.svg Contract Asset vs Receivable vs Contract Liability Under Ind AS 115: Practical Classification Guide https://www.casamaaj.com/articles/forecast-vs-projection-sae-3400-prospective-financial-information 2026-09-02T20:41:48+05:30 https://www.casamaaj.com/images/articles/seo/forecast-vs-projection-sae-3400-prospective-financial-information-236.svg Forecast vs Projection Under SAE 3400: How CAs Examine Prospective Financial Information https://www.casamaaj.com/articles/monetary-vs-non-monetary-items-ind-as-21-exchange-rate-guide 2026-09-02T20:41:51+05:30 https://www.casamaaj.com/images/articles/seo/monetary-vs-non-monetary-items-ind-as-21-exchange-rate-guide-237.svg Monetary vs Non-Monetary Items Under Ind AS 21: Which Exchange Rate Applies? https://www.casamaaj.com/articles/caro-2020-clause-3-iii-loans-guarantees-advances-audit-checklist 2026-09-02T21:25:02+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3-iii-loans-guarantees-advances-audit-checklist-238.svg CARO 2020 Clause 3(iii): Loans, Guarantees and Advances Audit Checklist https://www.casamaaj.com/articles/section-177-audit-committee-applicability-composition-powers-vigil-mechanism 2026-09-02T23:11:21+05:30 https://www.casamaaj.com/images/articles/seo/section-177-audit-committee-applicability-composition-powers-vigil-mechanism-239.svg Audit Committee Under Section 177: Applicability, Composition, Powers and Vigil Mechanism https://www.casamaaj.com/articles/sa-299-joint-audit-work-allocation-responsibility-disagreement-guide 2026-09-03T08:33:49+05:30 https://www.casamaaj.com/images/articles/seo/sa-299-joint-audit-work-allocation-responsibility-disagreement-guide-240.svg SA 299 Joint Audit: How to Divide Work, Fix Responsibility and Handle Disagreements https://www.casamaaj.com/articles/gst-registration-amendment-core-vs-non-core-fields 2026-09-03T08:34:04+05:30 https://www.casamaaj.com/images/articles/seo/gst-registration-amendment-core-vs-non-core-fields-243.svg GST Registration Amendment: Core vs Non-Core Fields, Portal Steps and Practical Checklist https://www.casamaaj.com/articles/director-resignation-vs-removal-companies-act-section-168-169 2026-09-03T08:34:10+05:30 https://www.casamaaj.com/images/articles/seo/director-resignation-vs-removal-companies-act-section-168-169-244.svg Director Resignation vs Removal Under the Companies Act: Section 168 vs Section 169 https://www.casamaaj.com/articles/ind-as-115-principal-vs-agent-gross-net-revenue-control-test 2026-09-03T08:34:14+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-115-principal-vs-agent-gross-net-revenue-control-test-245.svg Principal vs Agent Under Ind AS 115: Gross vs Net Revenue and a Practical Control Test https://www.casamaaj.com/articles/ind-as-7-cash-equivalents-bank-overdrafts-term-deposits-restricted-balances 2026-09-03T19:13:34+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-7-cash-equivalents-bank-overdrafts-term-deposits-restricted-balances-246.svg Cash and Cash Equivalents Under Ind AS 7: Bank Overdrafts, Term Deposits and Restricted Balances https://www.casamaaj.com/articles/as-5-prior-period-item-vs-accounting-estimate-vs-accounting-policy 2026-09-03T19:14:03+05:30 https://www.casamaaj.com/images/articles/seo/as-5-prior-period-item-vs-accounting-estimate-vs-accounting-policy-247.svg Prior Period Item vs Change in Accounting Estimate vs Change in Accounting Policy Under AS 5 https://www.casamaaj.com/articles/sa-570-going-concern-management-assessment-auditor-reporting-guide 2026-09-27T18:17:14+05:30 https://www.casamaaj.com/images/articles/seo/sa-570-going-concern-management-assessment-auditor-reporting-guide-248.svg Going Concern Audits Under SA 570 (Revised): From Management's Forecast to the Auditor's Report https://www.casamaaj.com/articles/sa-315-risk-assessment-audit-identify-assess-risks-material-misstatement 2026-09-03T19:14:03+05:30 https://www.casamaaj.com/images/articles/seo/sa-315-risk-assessment-audit-identify-assess-risks-material-misstatement-249.svg SA 315 Risk Assessment in Audit: How to Identify and Assess Risks of Material Misstatement https://www.casamaaj.com/articles/udin-practising-ca-when-required-generation-60-day-rule-revocation 2026-09-27T18:17:21+05:30 https://www.casamaaj.com/images/articles/seo/udin-practising-ca-when-required-generation-60-day-rule-revocation-250.svg UDIN for Practising CAs: When It Is Required and How to Generate It Within 60 Days https://www.casamaaj.com/articles/ind-as-10-events-after-reporting-period-adjusting-non-adjusting-examples 2026-09-03T19:14:03+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-10-events-after-reporting-period-adjusting-non-adjusting-examples-251.svg Ind AS 10 Events After the Reporting Period: Adjusting vs Non-Adjusting Events with Examples https://www.casamaaj.com/articles/sa-315-sa-330-risk-assessment-audit-response-procedures-guide 2026-09-03T19:14:03+05:30 https://www.casamaaj.com/images/articles/seo/sa-315-sa-330-risk-assessment-audit-response-procedures-guide-252.svg SA 315 and SA 330: How to Link Audit Risk Assessment to Audit Procedures https://www.casamaaj.com/articles/as-24-discontinuing-operations-qualification-disclosure-guide 2026-09-03T19:25:03+05:30 https://www.casamaaj.com/images/articles/seo/as-24-discontinuing-operations-qualification-disclosure-guide-253.svg AS 24 Discontinuing Operations: How to Decide What Qualifies and What to Disclose https://www.casamaaj.com/articles/ind-as-20-government-grants-recognition-asset-income-repayment-disclosure 2026-09-03T20:57:16+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-20-government-grants-recognition-asset-income-repayment-disclosure-254.svg Ind AS 20 Government Grants: Recognition, Asset vs Income Grants, Repayment and Disclosure https://www.casamaaj.com/articles/ind-as-34-interim-financial-reporting-minimum-content-comparatives-checklist 2026-09-04T08:37:15+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-34-interim-financial-reporting-minimum-content-comparatives-checklist-255.svg Ind AS 34 Interim Financial Reporting: Minimum Content, Comparatives and Quarter-End Checklist https://www.casamaaj.com/articles/as-19-finance-lease-vs-operating-lease-classification-lessee-accounting 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/as-19-finance-lease-vs-operating-lease-classification-lessee-accounting-257.svg AS 19 Leases: Finance Lease vs Operating Lease, Classification and Lessee Accounting https://www.casamaaj.com/articles/research-vs-development-costs-ind-as-38-capitalisation-guide 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/research-vs-development-costs-ind-as-38-capitalisation-guide-258.svg Research vs Development Costs Under Ind AS 38: When Can R&D Be Capitalised? https://www.casamaaj.com/articles/sa-501-litigation-claims-audit-legal-counsel-letter-checklist 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/sa-501-litigation-claims-audit-legal-counsel-letter-checklist-259.svg Auditing Litigation and Claims Under SA 501: Legal Counsel Letters, Procedures and Checklist https://www.casamaaj.com/articles/registered-office-vs-corporate-office-vs-branch-office-india 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/registered-office-vs-corporate-office-vs-branch-office-india-260.svg Registered Office vs Corporate Office vs Branch Office in India: Legal Difference and Compliance Checklist https://www.casamaaj.com/articles/sa-700-revised-unmodified-opinion-auditor-report-structure-guide 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/sa-700-revised-unmodified-opinion-auditor-report-structure-guide-261.svg SA 700 (Revised): How to Form an Unmodified Opinion and Structure the Auditor’s Report https://www.casamaaj.com/articles/as-20-earnings-per-share-basic-diluted-eps-weighted-average-shares 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/as-20-earnings-per-share-basic-diluted-eps-weighted-average-shares-262.svg AS 20 Earnings Per Share: Basic vs Diluted EPS, Weighted-Average Shares and Worked Examples https://www.casamaaj.com/articles/as-23-investments-associates-significant-influence-equity-method-guide 2026-09-04T08:37:31+05:30 https://www.casamaaj.com/images/articles/seo/as-23-investments-associates-significant-influence-equity-method-guide-263.svg AS 23 Investments in Associates: Significant Influence, Equity Method and Worked Example https://www.casamaaj.com/articles/as-21-consolidated-financial-statements-control-minority-interest-checklist 2026-09-13T12:27:46+05:30 https://www.casamaaj.com/images/articles/seo/as-21-consolidated-financial-statements-control-minority-interest-checklist-264.svg AS 21 Consolidated Financial Statements: Control, Minority Interest and Consolidation Checklist https://www.casamaaj.com/articles/as-15-defined-contribution-vs-defined-benefit-plans-classification-accounting 2026-09-04T14:33:51+05:30 https://www.casamaaj.com/images/articles/seo/as-15-defined-contribution-vs-defined-benefit-plans-classification-accounting-265.svg AS 15 Defined Contribution vs Defined Benefit Plans: Classification, Accounting and Review Checklist https://www.casamaaj.com/articles/as-27-joint-ventures-jointly-controlled-operations-assets-entities 2026-09-04T14:34:00+05:30 https://www.casamaaj.com/images/articles/seo/as-27-joint-ventures-jointly-controlled-operations-assets-entities-266.svg AS 27 Joint Ventures: Jointly Controlled Operations, Assets and Entities Explained https://www.casamaaj.com/articles/as-11-foreign-currency-transactions-initial-recognition-year-end-restatement-exchange-differences 2026-09-04T15:25:03+05:30 https://www.casamaaj.com/images/articles/seo/as-11-foreign-currency-transactions-initial-recognition-year-end-restatement-exchange-differences-268.svg AS 11 Foreign Currency Transactions: Initial Recognition, Year-End Restatement and Exchange Differences https://www.casamaaj.com/articles/form-pas-6-half-yearly-share-capital-reconciliation-unlisted-public-companies 2026-09-04T18:54:24+05:30 https://www.casamaaj.com/images/articles/seo/form-pas-6-half-yearly-share-capital-reconciliation-unlisted-public-companies-269.svg Form PAS-6 Explained: Half-Yearly Share Capital Reconciliation for Unlisted Public Companies https://www.casamaaj.com/articles/as-28-value-in-use-cash-flow-forecasts-discount-rate-impairment-example 2026-09-04T19:25:03+05:30 https://www.casamaaj.com/images/articles/seo/as-28-value-in-use-cash-flow-forecasts-discount-rate-impairment-example-270.svg AS 28 Value in Use: Cash-Flow Forecasts, Discount Rates and an Impairment Working Example https://www.casamaaj.com/articles/sre-2400-review-historical-financial-statements-practitioner-not-entity-auditor 2026-09-04T19:25:03+05:30 https://www.casamaaj.com/images/articles/seo/sre-2400-review-historical-financial-statements-practitioner-not-entity-auditor-271.svg SRE 2400 (Revised): How to Review Historical Financial Statements When You Are Not the Entity’s Auditor https://www.casamaaj.com/articles/srs-4410-compilation-engagement-ca-management-responsibility-no-assurance 2026-09-05T01:01:41+05:30 https://www.casamaaj.com/images/articles/seo/srs-4410-compilation-engagement-ca-management-responsibility-no-assurance-272.svg SRS 4410 Compilation Engagements: What a CA Does, What Management Owns and Why No Assurance Is Given https://www.casamaaj.com/articles/gratuity-vs-leave-encashment-ind-as-19-oci-profit-loss 2026-09-05T02:37:54+05:30 https://www.casamaaj.com/images/articles/seo/gratuity-vs-leave-encashment-ind-as-19-oci-profit-loss-273.svg Gratuity vs Leave Encashment Under Ind AS 19: Why Actuarial Gains Go to OCI for One but P&L for the Other https://www.casamaaj.com/articles/msme-form-1-filing-45-day-test-half-yearly-checklist 2026-09-05T02:37:57+05:30 https://www.casamaaj.com/images/articles/seo/msme-form-1-filing-45-day-test-half-yearly-checklist-274.svg MSME Form 1 Filing: Who Must File, the 45-Day Test and a Practical Half-Yearly Checklist https://www.casamaaj.com/articles/basic-eps-vs-diluted-eps-ind-as-33-weighted-average-shares 2026-09-05T09:25:47+05:30 https://www.casamaaj.com/images/articles/seo/basic-eps-vs-diluted-eps-ind-as-33-weighted-average-shares-275.svg Basic EPS vs Diluted EPS Under Ind AS 33: Weighted-Average Shares, Dilution and Worked Examples https://www.casamaaj.com/articles/section-143-12-auditor-fraud-reporting-threshold-timeline-adt-4 2026-09-05T09:25:55+05:30 https://www.casamaaj.com/images/articles/seo/section-143-12-auditor-fraud-reporting-threshold-timeline-adt-4-277.svg Auditor Fraud Reporting Under Section 143(12): ₹1 Crore Threshold, Timelines and e-Form ADT-4 https://www.casamaaj.com/articles/traces-justification-report-read-tds-defaults-correction-guide 2026-09-05T09:25:58+05:30 https://www.casamaaj.com/images/articles/seo/traces-justification-report-read-tds-defaults-correction-guide-278.svg TRACES Justification Report: How to Read TDS Defaults and Choose the Right Correction https://www.casamaaj.com/articles/gst-vouchers-gift-cards-taxability-distributor-commission-breakage 2026-09-05T09:26:01+05:30 https://www.casamaaj.com/images/articles/seo/gst-vouchers-gift-cards-taxability-distributor-commission-breakage-279.svg GST on Vouchers and Gift Cards: Taxability, Distributor Models and Breakage Explained https://www.casamaaj.com/articles/chartered-accountant-ibbi-registered-valuer-securities-financial-assets 2026-09-27T18:17:27+05:30 https://www.casamaaj.com/images/articles/seo/chartered-accountant-ibbi-registered-valuer-securities-financial-assets-280.svg How Can a Chartered Accountant Become an IBBI Registered Valuer for Securities or Financial Assets? https://www.casamaaj.com/articles/financial-debt-vs-operational-debt-ibc-classification-guide 2026-09-05T15:51:37+05:30 https://www.casamaaj.com/images/articles/seo/financial-debt-vs-operational-debt-ibc-classification-guide-282.svg Financial Debt vs Operational Debt under IBC: How to Classify a Claim Before CIRP https://www.casamaaj.com/articles/caro-2020-clause-3-ii-inventory-verification-working-capital-return-reconciliation 2026-09-05T15:51:37+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3-ii-inventory-verification-working-capital-return-reconciliation-283.svg CARO 2020 Clause 3(ii): Inventory Verification and Working Capital Return Reconciliation Checklist https://www.casamaaj.com/articles/as-17-segment-reporting-business-geographical-10-percent-tests-75-percent-rule 2026-09-27T18:17:30+05:30 https://www.casamaaj.com/images/articles/seo/as-17-segment-reporting-business-geographical-10-percent-tests-75-percent-rule-284.svg AS 17 Segment Reporting: How to Find Reportable Segments Using the 10% Tests and the 75% Rule https://www.casamaaj.com/articles/financial-due-diligence-career-ca-work-skills-interview-transition-plan 2026-09-27T19:17:06+05:30 https://www.casamaaj.com/images/articles/seo/financial-due-diligence-career-ca-work-skills-interview-transition-plan-285.svg Financial Due Diligence as a Career for CAs: What the Work Involves and How to Get In https://www.casamaaj.com/articles/as-7-construction-contracts-percentage-completion-expected-loss-accounting 2026-09-06T00:22:40+05:30 https://www.casamaaj.com/images/articles/seo/as-7-construction-contracts-percentage-completion-expected-loss-accounting-286.svg AS 7 Construction Contracts: Percentage of Completion, Expected Loss and Year-End Accounting https://www.casamaaj.com/articles/caro-2020-clause-3xiv-internal-audit-system-reports 2026-09-06T00:23:01+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3xiv-internal-audit-system-reports-287.svg CARO 2020 Clause 3(xiv): How to Evaluate the Internal Audit System and Internal Audit Reports https://www.casamaaj.com/articles/auditor-rotation-companies-act-section-139-rule-5 2026-09-06T00:23:01+05:30 https://www.casamaaj.com/images/articles/seo/auditor-rotation-companies-act-section-139-rule-5-288.svg Auditor Rotation under Companies Act, 2013: Applicability, 5/10-Year Limits and Cooling-Off Rules https://www.casamaaj.com/articles/sa-501-segment-information-audit-reconciliations-allocations-disclosure-testing 2026-09-06T00:23:02+05:30 https://www.casamaaj.com/images/articles/seo/sa-501-segment-information-audit-reconciliations-allocations-disclosure-testing-289.svg How to Audit Segment Information Under SA 501: Reconciliations, Allocations and Disclosure Testing https://www.casamaaj.com/articles/audit-assertions-existence-completeness-valuation-procedures-sa-315 2026-09-06T00:25:03+05:30 https://www.casamaaj.com/images/articles/seo/audit-assertions-existence-completeness-valuation-procedures-sa-315-290.svg Audit Assertions Explained: How to Map Risks to Procedures Under SA 315 https://www.casamaaj.com/articles/as-15-compensated-absences-leave-encashment-accumulating-non-accumulating 2026-09-06T00:25:03+05:30 https://www.casamaaj.com/images/articles/seo/as-15-compensated-absences-leave-encashment-accumulating-non-accumulating-291.svg AS 15 Compensated Absences: Leave Encashment, Accumulating vs Non-Accumulating Leave and Year-End Accounting https://www.casamaaj.com/articles/as-25-interim-financial-reporting-minimum-content-year-to-date-tax-expense 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/as-25-interim-financial-reporting-minimum-content-year-to-date-tax-expense-292.svg AS 25 Interim Financial Reporting: Minimum Contents, Year-to-Date Measurement and Tax Expense Explained https://www.casamaaj.com/articles/cash-loans-repayments-income-tax-act-2025-sections-185-188 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/cash-loans-repayments-income-tax-act-2025-sections-185-188-293.svg Cash Loans and Repayments Under Income-tax Act, 2025: Sections 185 and 188 Explained https://www.casamaaj.com/articles/rbi-fla-return-who-must-file-july-15-filing-checklist 2026-09-27T19:17:09+05:30 https://www.casamaaj.com/images/articles/seo/rbi-fla-return-who-must-file-july-15-filing-checklist-294.svg RBI FLA Return Under FEMA: Who Must File by 15 July and How to Handle Unaudited Figures https://www.casamaaj.com/articles/caro-2020-clause-3-ix-borrowing-defaults-wilful-defaulter-fund-utilisation-checklist 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3-ix-borrowing-defaults-wilful-defaulter-fund-utilisation-checklist-295.svg CARO 2020 Clause 3(ix): Borrowing Defaults, Wilful Defaulter and Fund-Utilisation Audit Checklist https://www.casamaaj.com/articles/odi-vs-opi-fema-10-percent-control-unlisted-equity-reporting-checklist 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/odi-vs-opi-fema-10-percent-control-unlisted-equity-reporting-checklist-296.svg ODI vs OPI Under FEMA: 10% Test, Control Test, Unlisted Equity and Reporting Checklist https://www.casamaaj.com/articles/section-128-books-of-account-companies-act-records-place-retention-checklist 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/section-128-books-of-account-companies-act-records-place-retention-checklist-297.svg Section 128 Books of Account: What Companies Must Keep, Where and for How Long https://www.casamaaj.com/articles/chartered-accountant-become-ibbi-insolvency-professional-india 2026-09-06T10:29:28+05:30 https://www.casamaaj.com/images/articles/seo/chartered-accountant-become-ibbi-insolvency-professional-india-298.svg How Can a Chartered Accountant Become an IBBI Insolvency Professional in India? https://www.casamaaj.com/articles/caro-2020-clause-3-xix-liabilities-due-within-one-year-audit-procedures 2026-09-06T13:45:56+05:30 https://www.casamaaj.com/images/articles/seo/caro-2020-clause-3-xix-liabilities-due-within-one-year-audit-procedures-299.svg CARO 2020 Clause 3(xix): Audit Procedures for Liabilities Due Within One Year https://www.casamaaj.com/articles/corporate-treasury-career-ca-role-skills-interview-roadmap 2026-10-11T03:01:56+05:30 https://www.casamaaj.com/images/articles/seo/corporate-treasury-career-ca-role-skills-interview-roadmap-300.svg Corporate Treasury Career for Chartered Accountants: What the Desk Does and How to Break In https://www.casamaaj.com/articles/clause-44-form-3cd-gst-expenditure-breakup-reconciliation-checklist 2026-09-06T18:25:03+05:30 https://www.casamaaj.com/images/articles/seo/clause-44-form-3cd-gst-expenditure-breakup-reconciliation-checklist-301.svg Clause 44 of Form 3CD: GST Expenditure Break-up, Reconciliation and Tax Audit Checklist https://www.casamaaj.com/articles/ca-certificate-of-practice-employment-attest-main-occupation-articleship 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ICAI Rules on Attest Work, Main Occupation and Articleship https://www.casamaaj.com/articles/schedule-iii-division-i-vs-ii-vs-iii-financial-statement-format-guide 2026-09-06T23:54:43+05:30 https://www.casamaaj.com/images/articles/seo/schedule-iii-division-i-vs-ii-vs-iii-financial-statement-format-guide-303.svg Schedule III Division I vs II vs III: Which Financial Statement Format Applies? https://www.casamaaj.com/articles/ibc-avoidance-transactions-sections-43-45-49-50-66-comparison 2026-09-07T06:36:50+05:30 https://www.casamaaj.com/images/articles/seo/ibc-avoidance-transactions-sections-43-45-49-50-66-comparison-304.svg IBC Avoidance Transactions and Fraudulent Trading: Sections 43, 45, 49, 50 and 66 Compared https://www.casamaaj.com/articles/sa-220-audit-quality-control-engagement-partner-review-documentation-checklist 2026-09-07T06:36:53+05:30 https://www.casamaaj.com/images/articles/seo/sa-220-audit-quality-control-engagement-partner-review-documentation-checklist-305.svg SA 220 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Under Companies Act: Rule 3 vs Rule 4, Turnover Tests and CRA Timeline https://www.casamaaj.com/articles/lei-50-crore-neft-rtgs-payments-rbi-guide 2026-09-07T12:03:53+05:30 https://www.casamaaj.com/images/articles/seo/lei-50-crore-neft-rtgs-payments-rbi-guide-309.svg LEI for ₹50 Crore NEFT/RTGS Payments: Who Needs It, Exceptions and Finance-Team Checklist https://www.casamaaj.com/articles/ca-practice-vs-corporate-job-after-qualification-career-guide 2026-09-07T12:03:57+05:30 https://www.casamaaj.com/images/articles/seo/ca-practice-vs-corporate-job-after-qualification-career-guide-310.svg CA Practice vs Corporate Job After Qualification: How to Choose Your First Career Path https://www.casamaaj.com/articles/downstream-investment-fema-indirect-foreign-investment-form-di 2026-09-07T12:04:00+05:30 https://www.casamaaj.com/images/articles/seo/downstream-investment-fema-indirect-foreign-investment-form-di-311.svg Downstream Investment Under FEMA: When It Becomes Indirect Foreign Investment and Form DI Checklist https://www.casamaaj.com/articles/boards-report-section-134-contents-rule-8-checklist 2026-09-07T16:53:15+05:30 https://www.casamaaj.com/images/articles/seo/boards-report-section-134-contents-rule-8-checklist-312.svg Board’s Report Under Section 134: Contents, Rule 8 Disclosures and Year-End Checklist https://www.casamaaj.com/articles/fema-compounding-eligibility-rbi-application-process-checklist 2026-09-07T16:53:18+05:30 https://www.casamaaj.com/images/articles/seo/fema-compounding-eligibility-rbi-application-process-checklist-313.svg FEMA Compounding Explained: Eligibility, RBI Application Process and Practical Checklist https://www.casamaaj.com/articles/section-184-form-mbp-1-director-interest-disclosure-compliance 2026-09-07T16:53:20+05:30 https://www.casamaaj.com/images/articles/seo/section-184-form-mbp-1-director-interest-disclosure-compliance-314.svg Section 184 and Form MBP-1: Director Interest Disclosure, Board Participation and Compliance Checklist 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Section 135 Thresholds, ₹50 Lakh Exception and Unspent CSR Rule https://www.casamaaj.com/articles/sebi-pit-structured-digital-database-sdd-what-to-record-retention-checklist 2026-09-08T07:37:04+05:30 https://www.casamaaj.com/images/articles/seo/sebi-pit-structured-digital-database-sdd-what-to-record-retention-checklist-325.svg SEBI Structured Digital Database Under PIT Regulations: What to Record, Who Maintains It and the 8-Year Checklist https://www.casamaaj.com/articles/sebi-trading-window-closure-pit-48-hour-pre-clearance-contra-trade 2026-09-08T07:37:09+05:30 https://www.casamaaj.com/images/articles/seo/sebi-trading-window-closure-pit-48-hour-pre-clearance-contra-trade-326.svg SEBI Trading Window Closure Under PIT Regulations: 48-Hour Rule, Pre-Clearance and Contra-Trade Checklist https://www.casamaaj.com/articles/nre-vs-nro-account-fema-repatriation-credits-joint-holding-redesignation 2026-09-08T07:37:12+05:30 https://www.casamaaj.com/images/articles/seo/nre-vs-nro-account-fema-repatriation-credits-joint-holding-redesignation-327.svg NRE vs NRO Account Under FEMA: Repatriation, Credits, Joint Holding and Redesignation https://www.casamaaj.com/articles/icai-peer-review-ca-firms-what-it-checks-how-to-prepare 2026-09-08T07:37:15+05:30 https://www.casamaaj.com/images/articles/seo/icai-peer-review-ca-firms-what-it-checks-how-to-prepare-328.svg ICAI Peer Review for CA Firms: What It Checks and How to Prepare https://www.casamaaj.com/articles/ind-as-116-lease-modification-vs-reassessment-separate-lease-remeasurement 2026-09-08T09:29:43+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-116-lease-modification-vs-reassessment-separate-lease-remeasurement-329.svg Ind AS 116 Lease Modification vs Reassessment: Separate Lease Test, Remeasurement and Accounting https://www.casamaaj.com/articles/schedule-iii-trade-payables-ageing-due-date-msme-unbilled-reconciliation 2026-09-08T11:54:21+05:30 https://www.casamaaj.com/images/articles/seo/schedule-iii-trade-payables-ageing-due-date-msme-unbilled-reconciliation-330.svg Schedule III Trade Payables Ageing: Due Date, MSME Rows, Unbilled Dues and Reconciliation https://www.casamaaj.com/articles/sebi-lodr-regulation-30-material-events-materiality-thresholds-disclosure-timelines 2026-09-08T15:39:31+05:30 https://www.casamaaj.com/images/articles/seo/sebi-lodr-regulation-30-material-events-materiality-thresholds-disclosure-timelines-331.svg SEBI LODR Regulation 30: Material Events, Materiality Thresholds and Disclosure Timelines https://www.casamaaj.com/articles/section-29a-ibc-resolution-applicant-ineligibility-due-diligence-checklist 2026-09-08T15:39:35+05:30 https://www.casamaaj.com/images/articles/seo/section-29a-ibc-resolution-applicant-ineligibility-due-diligence-checklist-332.svg Section 29A of IBC: Resolution Applicant Ineligibility and Due Diligence Checklist https://www.casamaaj.com/articles/search-for-unrecorded-liabilities-payables-completeness-audit-guide 2026-09-08T15:39:33+05:30 https://www.casamaaj.com/images/articles/seo/search-for-unrecorded-liabilities-payables-completeness-audit-guide-333.svg Search for Unrecorded Liabilities: A Practical Year-End Payables Completeness Audit Guide https://www.casamaaj.com/articles/sae-3410-greenhouse-gas-statements-limited-reasonable-assurance-guide 2026-09-08T16:48:47+05:30 https://www.casamaaj.com/images/articles/seo/sae-3410-greenhouse-gas-statements-limited-reasonable-assurance-guide-334.svg SAE 3410 Greenhouse Gas Statements: Limited vs Reasonable Assurance and a Practical GHG Assurance Checklist https://www.casamaaj.com/articles/ind-as-115-significant-financing-component-time-value-money-guide 2026-09-08T19:08:25+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-115-significant-financing-component-time-value-money-guide-335.svg Ind AS 115 Significant Financing Component: When to Adjust Revenue for Time Value of Money https://www.casamaaj.com/articles/ind-as-113-fair-value-hierarchy-level-1-2-3-inputs 2026-09-09T01:54:56+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-113-fair-value-hierarchy-level-1-2-3-inputs-336.svg Ind AS 113 Fair Value Hierarchy: Level 1, Level 2 and Level 3 Inputs Explained https://www.casamaaj.com/articles/sebi-lodr-related-party-transactions-regulation-23-materiality-approval 2026-09-09T01:55:04+05:30 https://www.casamaaj.com/images/articles/seo/sebi-lodr-related-party-transactions-regulation-23-materiality-approval-337.svg SEBI LODR Related Party Transactions: Audit Committee, Materiality Thresholds and Shareholder Approval https://www.casamaaj.com/articles/gst-time-of-supply-services-invoice-advance-reverse-charge-guide 2026-09-09T01:55:02+05:30 https://www.casamaaj.com/images/articles/seo/gst-time-of-supply-services-invoice-advance-reverse-charge-guide-338.svg GST Time of Supply for Services: Invoice, Advance Payment and Reverse Charge Guide https://www.casamaaj.com/articles/sebi-insider-trading-compliance-designated-persons-trading-window-pre-clearance-contra-trade-sdd 2026-09-09T01:55:00+05:30 https://www.casamaaj.com/images/articles/seo/sebi-insider-trading-compliance-designated-persons-trading-window-pre-clearance-contra-trade-sdd-339.svg SEBI Insider Trading Compliance for Designated Persons: Trading Window, Pre-Clearance, Contra Trade and SDD https://www.casamaaj.com/articles/external-commercial-borrowing-ecb-fema-eligibility-limit-maturity-reporting 2026-09-09T10:35:53+05:30 https://www.casamaaj.com/images/articles/seo/external-commercial-borrowing-ecb-fema-eligibility-limit-maturity-reporting-340.svg External Commercial Borrowing (ECB) Under FEMA: Eligibility, Borrowing Limit, Maturity and Reporting Checklist https://www.casamaaj.com/articles/tds-virtual-digital-assets-vda-1-percent-thresholds-in-kind-form-141 2026-09-09T10:35:58+05:30 https://www.casamaaj.com/images/articles/seo/tds-virtual-digital-assets-vda-1-percent-thresholds-in-kind-form-141-341.svg TDS on Virtual Digital Assets (VDA): 1% Rate, Thresholds, In-Kind Trades and Form 141 https://www.casamaaj.com/articles/sma-0-sma-1-sma-2-npa-rbi-loan-stress-classification 2026-09-09T10:36:01+05:30 https://www.casamaaj.com/images/articles/seo/sma-0-sma-1-sma-2-npa-rbi-loan-stress-classification-342.svg SMA-0, SMA-1, SMA-2 and NPA: RBI Loan Stress Classification Explained https://www.casamaaj.com/articles/fema-annual-performance-report-apr-who-must-file-due-date-exemptions-checklist 2026-09-09T10:36:04+05:30 https://www.casamaaj.com/images/articles/seo/fema-annual-performance-report-apr-who-must-file-due-date-exemptions-checklist-343.svg FEMA Annual Performance Report (APR): Who Must File, Due Date, Exemptions and Checklist https://www.casamaaj.com/articles/form-adt-1-auditor-appointment-15-day-filing-checklist 2026-09-09T10:36:07+05:30 https://www.casamaaj.com/images/articles/seo/form-adt-1-auditor-appointment-15-day-filing-checklist-344.svg Form ADT-1 Explained: When to File, 15-Day Rule and Auditor Appointment Checklist https://www.casamaaj.com/articles/auditor-resignation-adt-3-30-day-rule-casual-vacancy-checklist 2026-09-09T10:36:09+05:30 https://www.casamaaj.com/images/articles/seo/auditor-resignation-adt-3-30-day-rule-casual-vacancy-checklist-345.svg Auditor Resignation Under Companies Act: ADT-3, 30-Day Rule and Casual Vacancy Checklist https://www.casamaaj.com/articles/ind-as-115-contract-costs-sales-commission-fulfilment-capitalisation 2026-09-09T10:36:11+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-115-contract-costs-sales-commission-fulfilment-capitalisation-346.svg Ind AS 115 Contract Costs: When Sales Commissions and Fulfilment Costs Become Assets https://www.casamaaj.com/articles/ind-as-32-offsetting-financial-assets-liabilities-net-presentation 2026-09-09T12:20:16+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-32-offsetting-financial-assets-liabilities-net-presentation-347.svg Offsetting Financial Assets and Liabilities Under Ind AS 32: When Net Presentation Is Allowed https://www.casamaaj.com/articles/mgt-14-filing-section-117-resolutions-roc-deadline 2026-09-09T16:43:35+05:30 https://www.casamaaj.com/images/articles/seo/mgt-14-filing-section-117-resolutions-roc-deadline-348.svg MGT-14 Filing Under Section 117: Which Resolutions Need ROC Filing and Within What Time? https://www.casamaaj.com/articles/icai-peer-review-vs-quality-review-board-qrb-ca-firms 2026-09-09T20:47:00+05:30 https://www.casamaaj.com/images/articles/seo/icai-peer-review-vs-quality-review-board-qrb-ca-firms-349.svg ICAI Peer Review vs Quality Review Board (QRB): What CA Firms Need to Know https://www.casamaaj.com/articles/dir-8-vs-dir-9-section-164-director-disqualification-roc-filing 2026-09-09T20:47:03+05:30 https://www.casamaaj.com/images/articles/seo/dir-8-vs-dir-9-section-164-director-disqualification-roc-filing-350.svg DIR-8 vs DIR-9 Under Section 164: Director Disqualification and ROC Filing Workflow https://www.casamaaj.com/articles/ind-as-103-measurement-period-provisional-accounting-retrospective-adjustments 2026-09-09T23:11:47+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-103-measurement-period-provisional-accounting-retrospective-adjustments-351.svg Ind AS 103 Measurement Period: Provisional Accounting, Retrospective Adjustments and the One-Year Limit https://www.casamaaj.com/articles/bill-and-hold-revenue-ind-as-115-recognition-before-delivery 2026-09-09T23:11:57+05:30 https://www.casamaaj.com/images/articles/seo/bill-and-hold-revenue-ind-as-115-recognition-before-delivery-352.svg Bill-and-Hold Revenue Under Ind AS 115: When Can Revenue Be Recognised Before Physical Delivery? https://www.casamaaj.com/articles/ind-as-41-biological-assets-bearer-plants-agricultural-produce-harvest 2026-09-09T23:12:09+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-41-biological-assets-bearer-plants-agricultural-produce-harvest-353.svg Ind AS 41 Agriculture: Biological Assets, Bearer Plants and Harvest Accounting Explained https://www.casamaaj.com/articles/functional-currency-vs-presentation-currency-ind-as-21-guide 2026-09-10T08:58:15+05:30 https://www.casamaaj.com/images/articles/seo/functional-currency-vs-presentation-currency-ind-as-21-guide-354.svg Functional Currency vs Presentation Currency Under Ind AS 21: How to Determine, Change and Translate https://www.casamaaj.com/articles/ind-as-110-control-without-majority-voting-rights-de-facto-control 2026-09-10T08:58:19+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-110-control-without-majority-voting-rights-de-facto-control-355.svg Ind AS 110 Control Without Majority Voting Rights: De Facto Control and Potential Voting Rights https://www.casamaaj.com/articles/ind-as-115-contract-modifications-separate-contract-prospective-cumulative-catch-up 2026-09-10T08:58:22+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-115-contract-modifications-separate-contract-prospective-cumulative-catch-up-356.svg Ind AS 115 Contract Modifications: Separate Contract, Prospective Accounting or Cumulative Catch-Up? https://www.casamaaj.com/articles/material-accounting-policy-information-ind-as-1-disclosure-guide 2026-09-10T08:58:27+05:30 https://www.casamaaj.com/images/articles/seo/material-accounting-policy-information-ind-as-1-disclosure-guide-357.svg Material Accounting Policy Information Under Ind AS 1: What to Disclose and What to Leave Out https://www.casamaaj.com/articles/section-186-cash-receipt-limit-2-lakh-income-tax-act-2025 2026-09-10T08:58:29+05:30 https://www.casamaaj.com/images/articles/seo/section-186-cash-receipt-limit-2-lakh-income-tax-act-2025-358.svg Section 186 Cash Receipt Limit: How the ₹2 Lakh Rule Works Under the Income-tax Act, 2025 https://www.casamaaj.com/articles/ss-2-general-meetings-notice-quorum-proxies-voting-minutes-checklist 2026-09-10T11:05:55+05:30 https://www.casamaaj.com/images/articles/seo/ss-2-general-meetings-notice-quorum-proxies-voting-minutes-checklist-359.svg SS-2 General Meetings: Notice, Quorum, Proxies, Voting and Minutes Checklist https://www.casamaaj.com/articles/transfer-pricing-career-ca-work-skills-methods-90-day-roadmap 2026-09-27T19:17:29+05:30 https://www.casamaaj.com/images/articles/seo/transfer-pricing-career-ca-work-skills-methods-90-day-roadmap-360.svg Transfer Pricing Career for Chartered Accountants: What the Work Looks Like Under the 2025 Act https://www.casamaaj.com/articles/gst-delivery-challan-rule-55-goods-move-without-tax-invoice 2026-09-10T13:49:13+05:30 https://www.casamaaj.com/images/articles/seo/gst-delivery-challan-rule-55-goods-move-without-tax-invoice-361.svg GST Delivery Challan Under Rule 55: When Goods Can Move Without a Tax Invoice https://www.casamaaj.com/articles/chg-1-vs-chg-9-charge-registration-companies-act 2026-09-15T00:34:19+05:30 https://www.casamaaj.com/images/articles/seo/chg-1-vs-chg-9-charge-registration-companies-act-362.svg CHG-1 vs CHG-9 Under the Companies Act: Charge Registration, Modification and Delay Limits https://www.casamaaj.com/articles/additional-vs-alternate-vs-nominee-director-section-161 2026-09-10T19:33:52+05:30 https://www.casamaaj.com/images/articles/seo/additional-vs-alternate-vs-nominee-director-section-161-363.svg Additional vs Alternate vs Nominee Director: Section 161 Appointment, Tenure and ROC Checklist https://www.casamaaj.com/articles/sqc-1-ca-firms-quality-control-elements-implementation-checklist 2026-09-13T13:04:53+05:30 https://www.casamaaj.com/images/articles/seo/sqc-1-ca-firms-quality-control-elements-implementation-checklist-364.svg SQC 1 for CA Firms: Six Quality-Control Elements and a Practical Implementation Checklist 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Consequences https://www.casamaaj.com/articles/high-sea-sales-gst-tax-treatment-import-igst-itc-documentation 2026-09-13T21:38:25+05:30 https://www.casamaaj.com/images/articles/seo/high-sea-sales-gst-tax-treatment-import-igst-itc-documentation-368.svg High Sea Sales Under GST: Tax Treatment, Import IGST, ITC and Documentation Checklist https://www.casamaaj.com/articles/gst-rule-37-180-day-payment-itc-reversal-partial-payment-reclaim 2026-09-13T22:27:35+05:30 https://www.casamaaj.com/images/articles/seo/gst-rule-37-180-day-payment-itc-reversal-partial-payment-reclaim-369.svg GST Rule 37: 180-Day Payment Rule for ITC Reversal, Partial Payments and Reclaim https://www.casamaaj.com/articles/what-is-upsi-sebi-insider-trading-classification-guide 2026-09-13T13:04:53+05:30 https://www.casamaaj.com/images/articles/seo/what-is-upsi-sebi-insider-trading-classification-guide-375.svg What Is UPSI Under SEBI Insider Trading Rules? A Practical Classification Guide https://www.casamaaj.com/articles/credit-analyst-career-chartered-accountants-role-skills-roadmap 2026-09-27T20:17:07+05:30 https://www.casamaaj.com/images/articles/seo/credit-analyst-career-chartered-accountants-role-skills-roadmap-376.svg How Chartered Accountants Can Move into Credit Analysis and Prove They Can Do the Job https://www.casamaaj.com/articles/related-party-financial-creditor-ibc-coc-voting-rights-exceptions-checklist 2026-09-27T20:17:13+05:30 https://www.casamaaj.com/images/articles/seo/related-party-financial-creditor-ibc-coc-voting-rights-exceptions-checklist-377.svg Can a Related-Party Lender Vote in the Committee of Creditors Under the IBC? https://www.casamaaj.com/articles/chartered-accountant-success-fees-contingent-fee-icai-regulation-192 2026-09-27T20:17:24+05:30 https://www.casamaaj.com/images/articles/seo/chartered-accountant-success-fees-contingent-fee-icai-regulation-192-383.svg Can a Chartered Accountant Charge Success Fees? ICAI Contingent Fee Rules Under Regulation 192 https://www.casamaaj.com/articles/material-subsidiary-sebi-lodr-10-percent-20-percent-regulation-24-checklist 2026-09-14T20:55:29+05:30 https://www.casamaaj.com/images/articles/seo/material-subsidiary-sebi-lodr-10-percent-20-percent-regulation-24-checklist-393.svg Material Subsidiary Under SEBI LODR: 10% Definition, 20% Board Test and Regulation 24 Checklist https://www.casamaaj.com/articles/e-form-aoc-2-related-party-board-report-disclosure 2026-09-22T12:43:05+05:30 https://www.casamaaj.com/images/articles/seo/e-form-aoc-2-related-party-board-report-disclosure-401.svg e-Form AOC-2 Under Companies Act: How to Identify Related-Party Contracts for Board’s Report Disclosure https://www.casamaaj.com/articles/buy-back-shares-unlisted-company-section-68-sh-8-sh-9-sh-11 2026-09-13T13:18:43+05:30 https://www.casamaaj.com/images/articles/seo/buy-back-shares-unlisted-company-section-68-sh-8-sh-9-sh-11-402.svg Buy-Back of Shares by an Unlisted Company: Section 68, SH-8, SH-9 and SH-11 Workflow https://www.casamaaj.com/articles/can-chartered-accountants-advertise-icai-website-social-media-rules 2026-09-13T13:18:39+05:30 https://www.casamaaj.com/images/articles/seo/can-chartered-accountants-advertise-icai-website-social-media-rules-403.svg Can Chartered Accountants Advertise in India? ICAI Rules for Websites, Social Media and Firm Promotion https://www.casamaaj.com/articles/ind-as-113-principal-market-vs-most-advantageous-market-fair-value 2026-09-13T13:18:35+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-113-principal-market-vs-most-advantageous-market-fair-value-404.svg Ind AS 113 Principal Market vs Most Advantageous Market: How to Choose the Market for Fair Value https://www.casamaaj.com/articles/supplier-finance-arrangements-ind-as-7-107-reverse-factoring-disclosures 2026-09-20T09:16:19+05:30 https://www.casamaaj.com/images/articles/seo/supplier-finance-arrangements-ind-as-7-107-reverse-factoring-disclosures-405.svg Supplier Finance Arrangements Under Ind AS 7 and Ind AS 107: What Reverse Factoring Disclosures Are Required? https://www.casamaaj.com/articles/deferred-tax-asset-unused-tax-losses-ind-as-12-recognition 2026-09-14T22:29:29+05:30 https://www.casamaaj.com/images/articles/seo/deferred-tax-asset-unused-tax-losses-ind-as-12-recognition-406.svg Deferred Tax Asset on Unused Tax Losses Under Ind AS 12: When Can You Recognise It? https://www.casamaaj.com/articles/form-sh-4-share-transfer-section-56-60-day-rule-sh-5-notice 2026-09-23T10:42:39+05:30 https://www.casamaaj.com/images/articles/seo/form-sh-4-share-transfer-section-56-60-day-rule-sh-5-notice-410.svg Form SH-4 Share Transfer Under Section 56: When It Applies, the 60-Day Rule and SH-5 Notice https://www.casamaaj.com/articles/previous-auditor-communication-icai-code-noc-required-before-accepting-audit 2026-09-14T21:11:57+05:30 https://www.casamaaj.com/images/articles/seo/previous-auditor-communication-icai-code-noc-required-before-accepting-audit-411.svg Previous Auditor Communication Under ICAI Code: Is an NOC Required Before Accepting an Audit? https://www.casamaaj.com/articles/sweat-equity-shares-unlisted-company-section-54-rule-8-compliance 2026-09-19T10:12:46+05:30 https://www.casamaaj.com/images/articles/seo/sweat-equity-shares-unlisted-company-section-54-rule-8-compliance-412.svg Sweat Equity Shares for Unlisted Companies: Section 54, Rule 8, Valuation and Compliance Workflow https://www.casamaaj.com/articles/gst-tds-metal-scrap-section-51-gstr-7-guide 2026-09-14T20:13:20+05:30 https://www.casamaaj.com/images/articles/seo/gst-tds-metal-scrap-section-51-gstr-7-guide-413.svg GST TDS on Metal Scrap: When Buyers Must Deduct 2% and File GSTR-7 https://www.casamaaj.com/articles/net-worth-section-2-57-companies-act-calculation-audited-balance-sheet 2026-09-17T20:43:47+05:30 https://www.casamaaj.com/images/articles/seo/net-worth-section-2-57-companies-act-calculation-audited-balance-sheet-414.svg Net Worth Under Section 2(57) of the Companies Act: How to Calculate It from the Audited Balance Sheet https://www.casamaaj.com/articles/ind-as-27-separate-financial-statements-cost-vs-fair-value-subsidiaries-associates-joint-ventures 2026-09-14T23:28:15+05:30 https://www.casamaaj.com/images/articles/seo/ind-as-27-separate-financial-statements-cost-vs-fair-value-subsidiaries-associates-joint-ventures-415.svg Ind AS 27 Separate Financial Statements: Cost vs Fair Value for Subsidiaries, Associates and Joint Ventures https://www.casamaaj.com/articles/chartered-accountant-referral-fees-icai-commission-fee-sharing-rules 2026-09-14T17:47:42+05:30 https://www.casamaaj.com/images/articles/seo/chartered-accountant-referral-fees-icai-commission-fee-sharing-rules-416.svg Can a Chartered Accountant Pay or Receive Referral Fees? 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