CA's Referencer
- Audit Quality Maturity Model version 2.0 (AQMM v 2.0)
[Version 2.0]
[Issued on August 22, 2024] - Saransh - Last Mile Referencer for Direct Tax Laws and International Taxation
[Published in January 2024] - Excel Utility for Bank Branch Audit
[2024 edition] - Commonly Found Errors in Reporting Practices
[Issued in January 2024] - Utility to Generate Audit Engagement Letters
- Form for Disclosue of Fees Received by CA Firm as per Reporting Requirements under Code of Ethics
- Quick Referencer for Tax Audit u/s 44AB of The Income Tax Act, 1961 (AY 2023-24)
[Issued in July 2023] - Audit Working Paper Templates
[Issued in June 2023] - Audit Quality Maturity Model – Revised Version 1.0
(AQMM Rev v1.0)
[Issued on September 6, 2022] - Revised Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants
- Saransh - Last Mile Referencer for Accounting
- Responsibilities of Principal Auditor and Other Auditors in Group Audits
- Statutory Auditors’ Responsibilities in relation to Fraud in a Company
- Audit Quality Inspection Guidelines
- Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
- NFRA: Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
- NFRA: Audit Quality Inspection Guidelines
- Accounting Standards: Quick Referencer[as on February 1, 2024]
- Checklist on Standards on Auditing [June 2023 edition]
- Accounting Standards (AS) : Disclosures Checklist [Revised in October, 2022]
- Indian Accounting Standards (Ind AS): Disclosures Checklist (Revised November 2022)
- Accounting Standards: Quick Referencer for Micro Non-Company Entities [Issued in May 2021]
- Multiple Choice Questions (MCQs) on Engagement and Quality Control Standards
- Ready Referencer on Engagement and Quality Control Standards
- Utility for Determining Materiality
- Measuring Cost of Regulation (CoR) in India [Issued by DPIIT in April 2023]
- Report on Framework for Use of Mediation under the Insolvency and Bankruptcy Code, 2016
by Expert Committee constituted by the IBBI [January 2024] - Handbook on Certification of Form CSR-1
- Handbook on Audit of CSR Activities
- Handbook on Role of Women Directors
- Statutory Compliances by LLPs as per LLP Act, 2008 and Rules thereunder
- IBBI: Format for Serving a Copy of Application for Initiation of CIRP
- State wise stamp duty rules for eForm INC-2/ INC-7/ INC-29, Memorandum of Association (MoA), Articles of Association (AoA), eForm SH-7 and eForm FC-1)
Indian Revenue Service
Civil List 2024
[Published by Income Tax Department]
| Cost of Inflation Index Table | Updated | ||
| Income Tax Rates | AY 2025-26 and 2024-26 | AY 2024-25 and 2023-24 | AY 2023-24 and 2022-23 |
| TDS Rates | AY 2025-26 | AY 2024-25 | AY 2023-24 |
| Depreciation Rates | Updated as per Finance (No. 2) Act, 2024 | Updated as per Finance Act, 2023 | |
| Withholding tax rates | Updated as per Finance (No. 2) Act, 2024 | Updated as per Finance Act, 2023 | |
| Tax rates as per IT Act vis a vis Tax Treaties | Updated as per Finance Act, 2023 | ||
| Gold and Silver Rates | Updated as per Finance Act, 2023 | ||
| Penalties & Prosecution | AY 2024-25 | AY 2023-24 | |
| Periods of Limitation | AY 2024-25 | AY 2023-24 | |
| Various Threshold Limits under the Income Tax Act | AY 2024-25 | AY 2023-24 | |
| TDS From Payment on Transfer of Certain Immovable Property | AY 2024-25 | AY 2023-24 | |
| Income Tax Benefits Available to Salaried Persons | AY 2024-25 | AY 2023-24 | |
| Income Tax Benefits Available Only To Individuals & HUFs | AY 2024-25 | AY 2023-24 | |
| Income Tax Benefits Available Exclusively to Resident Persons and Indian Companies | AY 2024-25 | AY 2023-24 | |
| Income Tax Benefits Available to Small Businessmen | AY 2024-25 | AY 2023-24 | |
| Income Tax Benefits Available to Non- Residents | AY 2024-25 | AY 2023-24 | |
| Treatment of Income from Different Sources | AY 2024-25 | AY 2023-24 |
- Background Material on GST - Volume 1 [Issued by ICAI - January 2024 edition]
- Background Material on GST - Volume 2 [Issued by ICAI - January 2024 edition]
- Handbook of GST Law & Procedures [For Departmental Officers]
- Background Material on GST Demands & Appellate Remedies [Issued by ICAI - November 2023]
- Background Material on GST - Volume 1 [Issued by ICAI - April 2023 edition]
- Background Material on GST - Volume 2 [Issued by ICAI - April 2023 edition]
- Letter of Undertaking Format for export of goods or services without payment of integrated tax
- Duty Drawback Rates for 2023-24
- Customs Post Clearance Audit Formats:
CUS PCA 1 - Transaction Based Audit (TBA)
CUS PCA 2 - Premises Based Audit (PBA)
CUS PCA 3 - Theme Based Audit (ThBA)
CUS PCA 4 - Status of Audit Para
- Format of Compliance Report on Governance for InvITs
- Format of Compliance Report on Governance for REITs
- Format for Annual Secretarial Compliance Report for REITs
- Format for Annual Secretarial Compliance Report for InvITs
- Model Tripartite Agreement between the Issuer Company, Existing Share Transfer Agent and New Share Transfer Agent
