BCAJ
THE BOMBAY CHARTERED ACCOUNTANT JOURNAL
• 70 Articles / Surveys in addition to our 24 regular features
• Special Issue on ‘Impact of Covid-19’ [May 2020]
• Annual Special Issue – ‘Risk and Technology Challenges for Professionals’ [July 2020]
• New Section on Technology under the title ‘Practice Management and Technology’ from November 2020
• Regulatory Referencer: Feature in new avatar bringing a curated set of changes in Tax, Company Law, Accounting and Audit, and FEMA
At a Glance: Listing of Articles Published in Volume 52
Direct Taxes
• Remuneration by a Firm to Partners: Section 194J Attracted? [April 2020]
• Domestic Tax Considerations Due to Covid-19 [May 2020]
• Specified Domestic Transactions; Retrospective Operability of Omission of Clause (I) To Section 92Ba(1) on GST [June 2020]
• Tax and Technology: Are Tax Professionals at Risk? [July 2020]
• The Finance Act, 2020 [September 2020]
• Report: Role of the Professional in a Changing Tax Landscape [September 2020]
• New TCS Provisions – An Analysis [October 2020]
• Taxability of Transfer Fee Received by a Co-Operative Housing Society [November 2020]
• Taxability of Forfeiture of Security Deposit [November 2020]
• Taxability of Private Trust’s Income [February 2021]
International Tax
• The Impact of Covid-19 on International Taxation [May 2020]
• Covid-19 and Transfer Pricing – Top 5 Impact Areas [May 2020]
• Transfer Pricing Databases – Requirements, Usage and Review [November 2020]
• Taxing the Digital Economy – The Way Forward [January 2021]
• The Conundrum of ‘May be Taxed’ in a DTAA [January 2021]
• OECD’s Pillar One Proposals: A Solution Trapped in Web of Complexities [March 2021]
Indirect Taxes
• Operational Impact of Coronavirus Outbreak on GST [May 2020]
• GST on Payments Made to Directors [June 2020]
Accountancy & Audit
• Financial Reporting and Auditing Considerations on Account of Covid-19 [May 2020]
• Governance & Internal Controls: The Touchstone of Sustainable Business – Part II [June 2020]
• Internal Audit Analytics and AI [June 2020]
• Financial Reporting Dossier [June 2020]
• The Run Up to Audit in the 2030s [July 2020]
• Learnings for Audit firms in the Era of PCAOB and NFRA [July 2020]
• Data Driven Internal Audit -1 [August 2020]
• Data Driven Internal Audit -II Practical Case Studies [September 2020]
• Fraud Analytics in Internal Audit [October 2020]
• Provisioning for Expected Credit Losses for
Financial Institutions and NBFCs Post Covid-19 [October 2020]
• Integrated Reporting – A Paradigm Shift in Reporting [December 2020]
• Value Addition in Internal Audit [December 2020]
• CARO 2020 – Enhanced Auditor Reporting Requirements [December 2020]
• Fraud Risk Management in Internal Audit
[January 2021]
• The Long Form Audit Report for Banks Gets Even Longer [February 2021]
Corporate and Other Laws
• Overview of Amendments to the Arbitration and Conciliation Act 1996: One Step Forward and Two Steps Back [April 2020]
• Transition to Cash Flow Based Funding [April 2020]
• Housekeeping for Bhudevi [April 2020]
• Covid-19 and the Reshaping of the Global Geopolitical order [April 2020]
• Impact of Covid-19 on Corporate and Allied Laws [May 2020]
• Some Reflections on Covid-19 and the Economy: Reset Time [May 2020]
• Covid-19 Impact on Indian Economy and the Financial Markets [May 2020]
• Possible Solution to the Problem of Stressed Assets [June 2020]
• Current Themes in Corporate Restructurings and M&As [July 2020]
• Mutually Assured Destruction in Corporate Lending [August 2020]
• Corporate Law in India Promoting Ease of Doing Business without Diluting Stakeholder Interests [December 2020]
• Statement Recorded Under PMLA and Other Laws: Whether Admissible as Evidence? [December 2020]
• PFUTP Regulations – Background, Scope and Implications of 2020 Amendment [January 2021]
• Offence of Money Laundering: Far-reaching Implications of Recent Amendment [January 2021]
• ‘Proceeds of Crime’ – PMLA Definition Undergoes Retrospective Sea Change [February 2021]
• CSR Rules Amendment – An Analysis [March 2021]
• Daughter’s Right in Coparcenary – Part VI [March 2021]
Practice Management and Technology
• Self-Quarantine your mind whilst working from Home [April 2020]
• Overcoming the Challenge of Risk Management in Professional Services [July 2020]
• Working Capital Challenges for CA Firms in Covid Times [July 2020]
• Excel in What you Do – Some Personal Tips [August 2020]
• ‘Collaborate to Consolidate’ – A Growth Model for Professional Services Firms [September 2020]
• Benefits for SMPs Under MSME Act & Other Statutes [October 2020]
• Executive Presence [October 2020]
• Whether Practising CAs can Deal in Derivatives on Stock exchanges [November 2020]
• Personal Data Protection [November 2020]
• Effective use of Quora for a Professional [January 2021]
• Digital Marketing? Naah, It’s Digital Branding [February 2021]
• Initiatives During Pandemic – Personal Experiences [February 2021]
• Podcasting – The Novel Mode of Storytelling for Your Professional Brand [March 2021]
• Strategy: The Heart of Business – Part I (March 2021)
Others
• How to Restart the Engine after the Lockdown [May 2020]
• India: The Land of Creativity [August 2020]
• The New Edge Banking [November 2020]
• WHO Controversy: Lack of Global Leadership in Corona Crisis [September 2020]
Surveys
• Impact of Covid-19 on Chartered Accountant Firms [May 2020]
• Digital Gearing of Chartered Accountant Firms [October 2020]
