Bulk UDIN Generation under ‘Tax Audit’ & ‘Audit & Assurance Functions’ The Unique Document Identification Number (UDIN) is an 18-digit unique number generated by ICAI for documents certified or attested by practising Chartered Accountants. Introduced in phases from 2019, UDIN helps prevent document forgery and enables regulators, banks, and other stakeholders to verify the authenticity …
Overview on Registration of Income-tax Practitioners (ITPs) as per New I Tax Act 2025 Section 515 of the Income-tax Act, 2025 – Authorised Income-tax Practitioners (ITPs) Section 515 of the Income-tax Act, 2025 provides a formal framework for representation of taxpayers before Income-tax Authorities and the Appellate Tribunal through an authorised representative. This section is …
IBC 2026 Amendments & Evolution of India’s Insolvency Framework The Insolvency and Bankruptcy Code (IBC) has transformed India’s insolvency ecosystem by shifting the focus from a debtor-in-possession model to a creditor-in-control framework. The core philosophy of the Code remains resolution over recovery and liquidation, with a strong emphasis on value maximization, time-bound resolution, and balancing …
Income Tax Return Filing Analysis – FY 2025-26 (As on 31 August 2026) ITR filing data as of 31 August 2026 highlights a remarkable surge in taxpayer participation and compliance. Despite an initially slow filing trend, the last few weeks of August witnessed an unprecedented increase in return filings, placing FY 2025-26 on track to …
The Intelligent Investor: Top 21 Value Investing Lessons Every Investor Should Learn The Intelligent Investor is on value investing and how to protect capital, avoid emotional decisions, and build long-term wealth through disciplined investing. For a chartered accountant or finance professional, these principles are especially valuable because they align closely with financial statement analysis, valuation …
Overview on Decoding India’s Carbon Market The presentation explains the evolution, structure, and significance of India’s carbon market and how it supports India’s climate commitments while creating economic opportunities. It is particularly relevant for businesses, regulators, investors, and chartered accountants. The Indian carbon market represents a transformative step towards achieving India’s climate goals while promoting …
IBC Advisory on Heightened Diligence to Prevent Misuse of IBC Proceedings for Fraudulent Purposes: A Wake-Up Call for IP’s Introduction The Insolvency and Bankruptcy Code, 2016 was enacted to provide a transparent, time-bound, and efficient framework for resolving corporate distress, maximizing value for stakeholders, and promoting responsible business conduct. Over the years, the IBC has …
A Lesson in Leadership, Purpose, and Giving Back to the Community : I Love PDF In today’s world, where most successful digital tools quickly move behind paywalls, it’s inspiring to come across stories that remind us that impact is not always measured by profit alone. I recently came across the story behind iLovePDF, a platform …
POSH Compliance & Workplace Safety Services The POSH Act, 2013 — At a Glance POSH Act, 2013 was introduced to provide protection against sexual harassment of women at the workplace and for the prevention and redressal of related complaints. The Act came into force on 9th December 2013 and applies to every workplace in India …
Comparison of major penalty provisions under the Income-tax Act, 1961, vis-à-vis the Income-tax Act, 2025 The Income-tax Act, 2025 has reorganized and renumbered the penalty framework contained in Chapter XXI of the Income-tax Act, 1961. While most penalty provisions have been retained with minimal substantive changes, certain important modifications have been introduced concerning misreporting of …