CA visionaries

⚡️Five Pakistani military personnel dispatched to hell in an IED attack this morning in Zamuran, area of Balochistan.

OPERATION IS STILL GOING ON BUT YOU MUST FOCUS ON YOUR STUDY

CA May 2025 Exam Postponement This is to update CA students that Exams have been postponed on national as well as international centres until further notice. CA Foundation May 2025 exam is not yet postponed, decision may be taken depending upon ensuing situation. Students are advised to pls continue studies.

CA INTER LAW MUST DO TOPICS 1. Incorporation - Sections 4,7,8,12,13,19 to 22 2. Prospectus - Sections 25,28,34 to 39 and 42 3. Share capital - Sections 43(DVR SHARES ONLY), 52, 55, 57, 60to 70 except 64 and 65(must revise) 4. Debentures - DT appointment and DRR CREATION 5. Deposits - Rules on deposits mainly section 73 and 76A 6. Charges - Section 77, 80, 84, 87 7. Dividends - Section 123(3) and dividends in losses rules, 126 and 127.. do revise IEPF CREDITS AND DEBITS 8. Accs - sections 128, 134(1),(5) and signing of FS, sections 135to 137 must do 9. Audit - sections 139, 141, 143, 144 10. Foreign co - section 2(42), 379,380,381,382, 387 to 389, 391 and 392 11. General meetings - sections 96,100,101,102,103,105,110,115, 118

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😢😢Terror Attack In Jammu Kashmir😭😭 Do shabad inke liye Comment me likho jin logo ne bhi kiya Unke saath Kya Hona Chaiye

*CA Inter & Final May 2025 Admit Cards Released!* Download now from the official ICAI portal: https://eservices.icai.org/ All the best for your exams!

Zarur! Yahaan ek tricky aur thodi dimaag ghumaane wali "CA wali paheli" hai — ismein accounting aur logic dono ka tadka hai. Chalo dekhte hain, kaun isse fatafat solve karta hai: Paheli: Ek company ne ₹10,00,000 ka loan liya 10% interest par, par ye paisa kisi bhi asset me invest nahi kiya gaya, na hi business me use kiya gaya. Loan ka pura paisa ek doosri company ko interest-free loan ke roop me de diya gaya. Sawaal yeh hai: a)Kya is interest expense ko P&L me allow kiya ja sakta hai? b)Agar nahi, toh kis section ke under disallow kiya jaayega? c)Agar company chahe, toh isko kis tarike se tax efficient bana sakti hai? Yeh paheli tax, accounting, aur corporate structure ka mix hai. CA students ke liye mast brain teaser hai!

ठीक है, ये रही उसी थीम पर एक छोटी मोटिवेशनल कविता CA Inter May 2025 स्टूडेंट्स के लिए: "सपनों की उड़ान है, मेहनत की पहचान है, हर पन्ना, हर सवाल, अब तो बस इम्तिहान है। नींदें कुर्बान की हैं, चैन भी छोड़ आए, CA बनने की राह में, खुद को खूब आज़माए। मई का महीना लाएगा रंग मेहनतों का, हर पसीना बनेगा सबूत जज़्बातों का। हार नहीं मानेंगे, रुकना नहीं जानते, हम हैं वो जो हर मुश्किल से टकराना जानते।"

ठीक है, ये रही उसी थीम पर एक छोटी मोटिवेशनल कविता CA Inter May 2025 स्टूडेंट्स के लिए: "सपनों की उड़ान है, मेहनत की पहचान है, हर पन्ना, हर सवाल, अब तो बस इम्तिहान है। नींदें कुर्बान की हैं, चैन भी छोड़ आए, CA बनने की राह में, खुद को खूब आज़माए। मई का महीना लाएगा रंग मेहनतों का, हर पसीना बनेगा सबूत जज़्बातों का। हार नहीं मानेंगे, रुकना नहीं जानते, हम हैं वो जो हर मुश्किल से टकराना जानते।" अगर तुम चाहो तो इसको पोस्टर या सोशल मीडिया के लिए डिजाइन में भी ढाल सकता हूँ।

Bhai, CA Inter ke last 20 days — yeh war zone hai, aur tu warrior. Ab yahan planning hi tera weapon hai. Chal, ek full 20-day revision strategy bana deta hoon — 6 subjects cover karte hue, smart + practical + high-impact. STEP 1: Subject Division (Group-wise) Group 1: Accounting Corporate & Other Laws Cost & Management Accounting Group 2: Taxation Advanced Accounting Auditing & Assurance STEP 2: 20-Day Master Plan (3 Rounds) Day 1 to 12 → First Revision (2 subjects every 4 days) Day 13 to 16 → Second Quick Revision Day 17 to 19 → RTP, MTP, PYQ practice Day 20 → Full Day Mock / Rapid Fire Test + Weak Area Brush-up DETAILED BREAKDOWN Day 1–4: Accounting + Costing Revise full concepts + practical questions Focus on ICAI modules + past RTP/MTP Mark imp Qs for 2nd round Day 5–8: Law + Tax Law: Company law + Other law highlights Tax: Income tax heads + GST key areas Focus on case laws, provisions, limits Day 9–12: Advanced Accounts + Audit Advanced Acc: Amalgamation, Partnership, AS etc. Audit: SA-based theory, formats, keywords Day 13–16: Quick Revision Round Daily 2 subjects — go only for imp Qs, AS, SA, provisions Just recall and brush up, don’t solve in detail now Day 17–19: Exam Gear On Solve ICAI MTP / RTP / PYQs 3 mock tests (1 paper per day) — exam conditions me Analyze where you're messing up — fix those topics only Day 20: Master Reset No new topic Just revise formulas, case laws, amendments, limits Make cheat sheet / flashcard of 1-pager per subject Extra Savage Tips: Pomodoro = Life Saver (25-5 or 50-10 rule) Use Voice Notes to revise theory while walking Daily 2 Revision Sessions + 1 Mock / Practice Active Recall > Passive Reading

यह रहा एक मोटिवेशनल शेर खास CA Inter May 2025 के लिए: "ठोकरें खाकर संभलना हमने सीख लिया, अब हर मुश्किल को हराना तय कर लिया। मई की ये जंग है इम्तिहान की दोस्त, इरादों से हमने आसमान छूने का मन बना लिया।"

Here is a detailed and exam-oriented summary of Section 135 of the Companies Act, 2013 – specifically related to Corporate Social Responsibility (CSR): Section 135 – Corporate Social Responsibility (CSR) Applicability: Section 135 applies to every company (including holding, subsidiary, foreign company) having: Net worth ≥ Rs. 500 crore, or Turnover ≥ Rs. 1,000 crore, or Net profit ≥ Rs. 5 crore During any of the 3 preceding financial years Key Requirements: 1. Constitution of CSR Committee (Sub-section 1): Minimum 3 directors, including at least 1 independent director In case of a private company with only 2 directors: Both can be on the committee For foreign companies: CSR committee includes one authorized person in India 2. CSR Policy and Implementation (Sub-section 2): The committee formulates and recommends the CSR Policy Recommends the amount of expenditure to be incurred Monitors CSR projects/programs 3. Board’s Responsibility (Sub-section 4 & 5): Approve the CSR policy and disclose it in Board’s Report and company website Ensure the company spends at least 2% of the average net profits of the last 3 financial years Preference to be given to local area development If CSR Amount is Not Spent: a) Unspent CSR (Ongoing Projects): Transfer to Unspent CSR Account within 30 days from end of FY Utilise within 3 financial years If not utilized, transfer to Fund under Schedule VII (like PM CARES) within 30 days from end of 3rd FY b) Unspent CSR (Other than ongoing projects): Transfer directly to a Fund under Schedule VII within 6 months from end of FY Penalties (Amendment by Companies (Amendment) Act, 2020): If defaulted in transferring unspent amount: Company: Fine of Rs. 50,000 to Rs. 25 lakh Officers in default: Imprisonment up to 3 years OR fine Rs. 50,000 to Rs. 5 lakh, or both CSR Activities (Schedule VII Examples): Eradicating hunger, poverty, promoting education, gender equality Environmental sustainability Protection of national heritage, culture Contributions to PM Relief Fund, Swachh Bharat Kosh, etc. Rural development, slum area development Activities NOT Considered as CSR: Activities in the normal course of business Activities outside India Political contributions Activities benefiting only employees Sponsorships for marketing Exam Tips for CA Inter: Focus on threshold limits, CSR spending rules, and unspent treatment Revise penalty provisions Be clear on what does and doesn't qualify as CSR