ICAI Guidelines for CA Certificates
The Guidance Note that governs certificates, the UDIN mandate, the independence rule and the retention period every practising chartered accountant works to.
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The Guidance Note that governs certificates, the UDIN mandate, the independence rule and the retention period every practising chartered accountant works to.
Courts want a sworn, line by line schedule of assets, liabilities and income. See which records to gather first and the schedule structure judges expect.
A one page request naming the amount, purpose and acceptor does the job. See the details your branch will ask you to state, with a sample letter to adapt.
Run the UDIN search on the ICAI portal, confirm the signing CA's membership number and practice status, and spot a certificate that will not hold up.
Add paid up capital and free reserves, subtract accumulated losses, and read the inputs off audited accounts using the Section 2(57) definition of net worth.
List the assets a CA will accept, value property, gold and unlisted shares without guesswork, deduct every liability and reach a defensible closing figure.
Build the owned funds base from the balance sheet, then apply the RBI deduction for group and subsidiary exposure above the ten per cent line.
There is no single number. See how consulates build a daily maintenance figure and what tourist, student and business applicants are typically expected to hold.
Visa officers test the trail behind a balance, not its size. See the checks consulates run with Indian banks and why sudden large deposits draw questions.
A CA certified statement backed by source documents is the proof that travels. Learn what evidence sits behind each asset and when self declaration suffices.
Courts weigh earning capacity and assets together, not income alone. See how Section 144 BNSS and the Rajnesh v. Neha affidavit drive what must be disclosed.
Appraisers convert declared worth into a tangible, unencumbered figure. See the haircuts applied to property, shares and unlisted holdings before sanction.
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