Finance Ppl



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MSME and GST

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What are MSMEs? MSMEs stand for Micro, Small, and Medium Enterprises. The classification of MSMEs in India is defined under the Micro,...

Duty Drawback in Q&A

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What Is Duty Drawback? Duty drawback is a government scheme that allows exporters to claim a refund of customs duties, taxes, and fees...

Capital Gains, in Nut shell

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This article is for non-finance people who want to understand capital gains, how it works and how much they will be taxed when they sell/...

Provision for Doubtful Debts - Practical Accounting Treatment

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Provision for doubtful debts (also called allowance for doubtful accounts) is an adjustment made in financial statements to account for t...

Grey Practices in Revenue recognition

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Top‑line revenue items refer to revenue items that make up a company’s gross revenue before deducting expenses. These are the figures tha...

Tax audit

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Tax audit in India is mandatory review of a taxpayer's books of accounts, conducted by Chartered Accountant under Section 44AB of t...

SEBI Amendments - January 2026

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SEBI recently (In January 2026) introduced several key amendments to the listing regulations, primarily aimed at streamlining compliance...

Amendment wrt Small Company

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What's the change? MCA has introduced revision to definition of "Small Company" through Companies (Specification of ...

Income tax act 2025

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The Income Tax Act, 2025 has been passed by the Parliament and received the President's assent on August 21, 2025. It has been of...

Ind AS 1 - Presentation of Financial Statements: in recent years

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Following are the amendments w.r.t Ind AS 1 – Presentation of Financial Statements, in last few years General Clarification...