My Articles

COVID Compliance for Companies
 MCA ADVISORY ON WORK FROM HOME POLICY AND AFFIRMATION OF THE SAME TO MCA   Work from Home Policy   To Contain the Virus by stayin...

Continue Reading...
TDS on remuneration to Non resident Partners
TDS on remuneration to Non-resident Partners   Greetings to our clients.   Is tax required to be deducted from remuneration, interest an...

Continue Reading...
IPCC_Group 2_Test_4
STRATEGIN MANAGEMENT   TOPIC: Business Environment & Business Policy and Strategic Management   TIME: 1.5 hrs Marks:...

Continue Reading...
Glimpses of GST 26th Council Meeting
CA. H VIJAY SARATHI, B.com., ACA Partner, S Hariharan & Associates Chartered Accountants   Glimpses of GST Council meeting   Greet...

Continue Reading...
IPCC_Group 2_Test_3
Auditing and Assurance   TOPIC: Company Audit - 1 TIME: 1.5 hrs Marks: 50   Answer all the questions. &...

Continue Reading...
IPCC_Group 2_Test_2
ADVANCED ACCOUNTING   TOPIC: AS-4, AS-5 and Insurance Companies TIME: 1.5 hrs Marks: 50   Accounting Standar...

Continue Reading...
IPCC_Group 2_Test_1
INFORMATION TECHNOLOGY   TOPIC: TELECOMMUNICATION AND NETWORKS TIME: 1.5 hrs Marks: 50   Question No.1 &nb...

Continue Reading...
Budget#2018 In shorts
Direct Taxes No personal income tax changes proposed in budget.   Corporate tax of 25% extended to companies with turnover up to R...

Continue Reading...
GST on Advances
Greetings to our clients.   Government removes requirement of payment of GST on advances received for supply of goods.   November 20, 20...

Continue Reading...
GST on Discounts
  Greetings to our clients.   Discounts like trade discount, quantity discount etc. are part of the normal trade and commerce. This artic...

Continue Reading...
Taxability of Different Transactions for Jewellers
Greetings to our clients.   There has been a lot of confusion and multiple interpretations going around the jewellery business in case of GST. ...

Continue Reading...

News & Events

Notifications/Circulars

15/01/2026
Reserve Bank of India (Credit Information Companies - Internal Ombudsman) Directions, 2026
Reserve Bank of India (Non-Bank Prepaid Payment Instruments Issuers - Internal Ombudsman) Directions, 2026
Reserve Bank of India (Non-Banking Financial Companies - Internal Ombudsman) Directions, 2026
Reserve Bank of India (Payments Banks - Internal Ombudsman) Directions, 2026
Reserve Bank of India (Small Finance Banks - Internal Ombudsman) Directions, 2026
Reserve Bank of India (Commercial Banks - Internal Ombudsman) Directions, 2026
13/01/2026
Modified Interest Subvention Scheme for Short Term Loans for Agriculture and Allied Activities availed through Kisan Credit Card (KCC) during the financial year 2025-26
Foreign Exchange Management (Guarantees) Regulations, 2026
Foreign Exchange Management (Guarantees) Regulations, 2026
09/01/2026
Reserve Bank of India (All India Financial Institutions (AIFIs) - Prudential Norms on Capital Adequacy) Amendment Directions, 2026
Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Amendment Directions, 2026
Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Amendment Directions, 2026
07/01/2026
Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Non-Banking Financial Companies – Financial Statements: Presentation and Disclosures) Directions, Amendment Directions, 2026
Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Local Area Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026
Reserve Bank of India (All India Financial Institutions – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Non-Banking Financial Companies – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Rural Co-operative Banks – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Urban Co-operative Banks – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Regional Rural Banks – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Local Area Banks – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Small Finance Banks – Credit Risk Management) – Amendment Directions, 2026
Reserve Bank of India (Commercial Banks – Credit Risk Management) – Amendment Directions, 2026
05/01/2026
Returns – Department of Payment and Settlement Systems – Submission in CIMS
Returns – Department of Payment and Settlement Systems – Submission in CIMS
Returns – Department of Payment and Settlement Systems – Submission in CIMS
Reserve Bank of India (Non-Banking Financial Companies - Concentration Risk Management) Amendment Directions, 2026
Reserve Bank of India (Non-Banking Financial Companies – Prudential Norms on Capital Adequacy) Amendment Directions, 2026