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ICAI Publications - Direct Taxation

ICAI Publications - GST

ICAI Publications - International Taxation

ICAI Publications - Internal Audit

ICAI Publications - Peer Review

ICAI Publications - Insolvency & Bankruptcy

ICAI Publications - Valuation

ICAI Publications - Corporate Social Responsibility

ICAI Publications - Anti-Money Laundering

ICAI Publications - Miscellaneous

  

  


 

ICAI Publications - Direct Taxation

Handbook on FAQ’s on House Property under Income-tax Act, 1961

Handbook on Disallowance of Expenses under Income-tax Act, 1961

Treatise on Section 194-R under Income-tax Act, 1961

Handbook on Income Tax – Tax Collection at Source

Handbook on Taxation of Private Trust of Income-tax Act, 1961

Treatise on Report on Income Tax Dues

Technical Guide on Audit of Charitable Institutions under Section 12A of the Income-tax Act, 1961

Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 - AY 2022-23

Handbook on Statement of Donations Received

Technical Guide on Reconstitution of Firms

Technical Guide on Appeal before CIT(A) - Part I

FAQ on Technical Guide on Appeal before CIT(A) - Part-II

Technical Guide on Virtual ITAT Proceedings

Technical Guide on Taxation of HUFs

Registration of Charitable & Religious Institutions for Income tax Exemption

Approach to Tax Audit under section 44AB of the Income tax Act, 1961 (Checklist)

PDF Format

Word Format

Technical Guide on Income Computation and Disclosure Standards

Implementation Guide w.r.t. Notification No. 33/2018 dated 20.07.2018 effective from 20.08.2018

A Study on Succession, Wills, Family arrangements/ Settlement and HUF partitions

 

 


 

ICAI Publications - GST

Compliances of GST in Banking Sector [Revised upto February 2024]

Background Material on GST Demands & Appellate Remedies [November 2023]

Technical Guide on GST Reconciliation Statement (Form GSTR 9C) [November 2023]

Guide to CA Certificates in GST [October 2023]

Handbook on TDS Provisions under GST [October 2023]

Technical Guide on GST Annual Return (Form GSTR 9) [October 2023]

 

 


 

ICAI Publications - International Taxation

Certificate Course on UAE Corporate Tax-Background Material

Technical Guide on Expatriates Taxation (Revised 2023)

Withholding Taxes under Section 195 and Form No. 15CA/CB

Background Material of Diploma in International Taxation (Revised 2022)

Technical Guide on Royalty and Fees for Technical Services - Revised (2022)

Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing) (Revised 2022)

Basics of Permanent Establishment (India Perspective)

Taxation of Non- Residents - Revised (2021)

Basics of International Taxation (2020)

Technical Guide on BEPS Action Plans and Multilateral Instrument (“MLI”) (2020)

Cross Border Transactions and Investments (2019)

 

 


 

ICAI Publications - Internal Audit

Internal Audit Guides:

Technical Guide on Internal Audit of Retail Industry

Technical Guide on Internal Audit of Educational Institutions

Technical Guide on Internal Audit of Mutual Fund

Study on Investigatiive Audits

Internal Audit Knowledge Booklets:

Knowledge Booklet I - Enhancing Governance through Internal Audit

Knowledge Booklet II - A New Era in Internal Audit-Companies Act, 2013

Knowledge Booklet III - Audit Committee- Monitoring Effectiveness of Internal Audit

Knowledge Booklet IV: Quality Internal Audit Reports

 

 


 

ICAI Publications - Peer Review

Revised Statement on Peer Review, 2021

Peer Review Manual, Revised Edition, 2020

Handbook on Advisories

FAQs - Peer Review Board

 

 


 

ICAI Publications - Insolvency & Bankruptcy

Meetings of Committee of Creditors- A Handbook for the Guidance of Insolvency Professionals

Handbook on Enterprise Management of Corporate Debtor by Resolution Professional

Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 4

Publication- Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 3

Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 2

Judicial Pronouncements under Insolvency and Bankruptcy Code, 2016 Series 1

Summary of Amendments in Regulations under The Insolvency and Bankruptcy Code in 2022

Handbook on Do's and Don'ts for IPs under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Claims under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Frequently Asked Questions on The Insolvency and Bankruptcy Code, 2016 (Revised January 2022 Edition) by CIBC of ICAI in collaboration with IBBI

Frequently Asked Questions on the Insolvency and Bankruptcy Code, 2016 (Revised July, 2019 Edition) by CIBC, ICAI

Handbook on Pre-packaged Insolvency Resolution Process under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Liquidation Process and Voluntary Liquidation Process under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Personal Guarantors to Corporate Debtors under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Corporate Insolvency Resolution Process under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Moratorium under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Handbook on Resolution Plan under The Insolvency and Bankruptcy Code, 2016 by CIBC of ICAI

Relief Measures introduced in Insolvency Resolution Process in the country due to outbreak of COVID-19 Pandemic

 

 


 

ICAI Publications - Valuation

Valuation Standards:

ICAI Valuation Standards as issued by the Institute of Chartered Accountants of India effective for the valuation reports issued on or after 1st July, 2018

Publication on Valuation: Professionals' Insight as brought out by Valuation Standards Board ICAI

FAQs:

Publication on Frequently Asked Questions on Valuation as brought out by Valuation Standards Board of ICAI

Educational Materials on Valuation Standards:

Educational Material on ICAI Valuation Standard 301- Business Valuation

Educational Material on ICAI Valuation Standard 103- Valuation Approaches and Methods

Technical Guides:

Technical Guide on Valuation of Assets In Extractive Industries

Technical Guide on Valuation of Business in Telecom Tower Industry brought out by VSB ICAI

Technical Guide on Valuation (Revised Edition – 2021)

Technical Guide on Valuation as issued by the Valuation Standards Board of ICAI

Valuation Series:

Booklet on Valuation: VCM ATQs on “Fair Value - Purchase Price Allocation” on 29th August, 2021- Series-14

Booklet on Valuation: VCM ATQs on "Valuation of Complex Securities" on 15th August, 2021- Series-13

Booklet on Valuation: VCM ATQs on "Due Diligence and Valuation"- 8th August, 2021- Series-12

Booklet on Valuation: VCM ATQs on "Brand Valuation- How it affects Value" on 1st August, 2021- Series -11

Booklet on Valuation: VCM ATQs on "Valuation of Startups" held on 25th July, 2021- Series-10

Booklet on Valuation: VCM ATQs on "ESOP Valuation- Model and Issues" held on 18th July, 2021- Series-9

Booklet on Valuation: VCM ATQs on “Learnings from Judicial Pronouncements in Valuation” held on 4th July, 2021- Series 7

Publication- Valuation: Professionals' Insight Series 7 brought out by VSB ICAI

Booklet on Valuation: VCM ATQs on “Valuation date, Valuation report date and events between these dates” - Series 6

Publication - Valuation: Professionals' Insight- Series 6

Booklet on Valuation: VCM ATQs on “Valuation Reports- Do's and Don'ts- To what extent are they followed” - Series 5

Valuation: Professionals’ Insight- Series 5

Booklet on Valuation: VCM ATQs on “Minority holding valuation: often unsatisfactory?” - Series 4

Valuation Professionals' Insight- Series-4

Booklet on Valuation: VCM ATQs on “Is DCF the only method for valuation of shares under Income-tax Act” - Series 3

Publication on Valuation: Professionals' Insight- Series- 3 by VSB ICAI

Booklet on Valuation: VCM ATQs on “Is DCF the most popular method for valuation - U/Companies Act” - Series 2

Publication on Valuation: Professionals' Insight - Series 2 as brought by Valuation Standards Board, ICAI

Judicial Pronouncements In Valuation Series-2

Booklet on Valuation: VCM ATQs on Disclaimers, Limitations in a Valuation Report- Are they even Real - Series 1

Misc:

Concept Paper on Estimating Discount Rates in Valuation

Booklet - LIBOR Transition- Valuation Guide

Concept Paper on Inventory Valuation

Judicial Pronouncements in Valuation brought out by ICAI and ICAI RVO

Handbook on Best Practices for Registered Valuers

Calendar of Trigger dates of Valuation under Various Laws

 

 


 

ICAI Publications - Corporate Social Responsibility

CSR: BIS Standard on IS 26001 2020

Answers to Questions raised during the Live Webcast on CSR Rules, Accounting and Taxation held on 29.04.2020

Advisory for Members of the Institute of Chartered Accountants of India (ICAI) and Companies to whom CSR provisions under Companies Act, 2013 apply

 

 


 

ICAI Publications - Anti-Money Laundering

CAs’ Handbook on Obligations and Privileges of Non-Residents under FEMA</a

CAs’ Handbook on Drafting Power of Attorney</a

Guidelines on Customer Due Diligence (CDD)
[For SAFA Members]

 

 


 

ICAI Publications - Miscellaneous

Manual on Concurrent Audit of Banks
[September 2023 edition]

Meetings of Committee of Creditors
A Handbook for the Guidance of Insolvency Professionals

[Released in February 2023]

Handbook on Enterprise Management of Corporate Debtor by Resolution Professional
[Released in February 2023]

Handbook on Taxation of Virtual Digital Assets
[Released in July 2022]

 

 


 

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