Accounting
- Accounting Standards issued by the ICAI (AS)
- Accounting Standard Interpretations by ICAI (ASI)
- Accounting Standards for Local Bodies (ASLB) by ICAI
- Converged Indian Accounting Standard (Ind AS)
- Indian Government Accounting Standards(IGAS)
- Guidance Notes of ICAI on Accounting Aspects
Auditing
- Standards on Internal Audits by ICAI
- ICAI’s Revised Guidance Note on Transfer Pricing, Report u/s 92E of Income Tax
- Auditing, Review and Other Standards (AROS – formerly known as AAS)
- Guidelines on Auditing of Specific Industry / Aspects by ICAI
- ICAI’s Revised Guidance Note on Tax Audit (2014 Edition) Applicable for AY 2017-18 also
- ICAI’s Guidance Note on Bank Audit 2017
- Guidance Notes of ICAI on Auditing Aspects
Budget
Company Law
- MCA Notifies CARO 2020/ 2016 (Companies Auditor’s Report Order)
- ICAI’s Guidance Note on CARO 2020/ 2016 issued by MCA
- MCA Notifies ‘Companies (Management and Admin.) Amendment Rules, 2016-2018
- Amendments in Schedule V to the Companies Act, 2013: MCA Notification
- Companies (Accounts) Amendment Rules notified by MCA
- Companies (Share Capital and Debentures) Amendment Rules notified by MCA
- Companies Ind AS Amendment Rules, 2015/ 2016/ 2017/ 2018
- Companies Accounting Standards Amendment Rules, 2016/ 2018
Custom duty
FDI Policy
Income Tax
- New ITR Forms for FY 2018-19/ AY 2019-20 notified by CBDT (ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6, 7)
- Revised Forms 3CA, 3CB, 3CD: Tax Audit Report FY 2017-18/ AY 2018-19
- CBDT’s Guidance Note on Reporting under Rule 114F~114H (FATCA & CRS)
- CBDT’s Revised Income Computation & Disclosure Standards (ICDS)
- ICAI’s Technical Guide on Income Computation and Disclosure Standards (ICDS)
GST
- Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)
- Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)
- Union Territory Goods and Services Tax (UTGST) Act, 2017: Chapter-wise/ Section-wise Index
- Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)
- CBIC’s Updated FAQs on GST (English Edition: Dec. 2018)
- ICAI Suggestions on GST to FinMin