CA Chintan Patel

22/10/2025

18/10/2025

Diwali Celebration at Office

05/11/2024

**Important ICAI Election Alert: Check Your Polling Booth & Update if Needed**

Make sure you’re all set for the upcoming election:
🔹 Know Your Polling Booth
🔹 Change Your Polling Booth if required
🔹 Watch a Step-by-Step Video Guide to change your polling booth
🔹 View a Video on the Voting Process

Visit www.cachintan.com/ccm for all resources!

Your vote is **very important** to me.

Please take **just 5 minutes now** to ensure a smooth voting experience.

Happy to Serve,
CA. Chintan N. Patel
Candidate for Central Council Election
**CCM Ballot No. 18**

21/07/2024

Happy Guru Purnima - Guided by Wisdom, Driven by Excellence!

Today, we celebrate Guru Purnima, a day dedicated to expressing gratitude and respect to our teachers and mentors. This auspicious occasion is deeply rooted in the Indian tradition and honors the wisdom, guidance, and teachings that shape our lives.

Let’s take this opportunity to thank our mentors for their invaluable contributions and pledge to pass on the knowledge and guidance to future generations.

Wishing you all a blessed and enlightening Guru Purnima!

17/06/2024

🚀 **Dedicated Webpage for Audit Trail - Useful Resources in Practice** 🚀

As Audit Trail becomes effective from FY 2023-24, it's crucial for auditors to stay vigilant about verification and reporting requirements. To support you through this first year of implementation, I have launched a dedicated webpage packed with valuable resources:

1. 📄 Draft Paragraphs for Audit Report related to Audit Trail

2. 🎥 Video on Audit Trail and Role of Auditor - 10 Key FAQs, Reporting, and How to Verify

3. 📚 Audit Trail Paragraphs from Published Reports

4. 📝 Management Representation Letter (draft) - Downloadable Word file

🌐 Explore these resources and enhance your audit practice:
https://www.cachintan.com/audit-trail

21/04/2024

🌟 Embracing the Legacy of Lord Mahavir: A Message of Peace and Harmony

On this auspicious day of Mahavir Jayanti, we celebrate the birth anniversary of Lord Mahavir, the 24th and last Tirthankara of Jainism. It's a moment for introspection, a time to delve into the profound teachings of a spiritual luminary whose legacy continues to illuminate paths of righteousness and compassion.

Lord Mahavir's life was a testament to the principles of non-violence, truth, and compassion. His teachings emphasize the importance of leading a life of virtue, characterized by empathy, kindness, and respect for all living beings. In a world often marred by conflict and strife, his message of peace resonates more profoundly than ever.

The significance of Mahavir Jayanti extends far beyond religious boundaries. It transcends creed, ethnicity, and nationality, reminding us of our shared humanity and interconnectedness with all life forms. It serves as a poignant reminder that the path to enlightenment lies in cultivating love and understanding, not only towards fellow humans but also towards every creature that inhabits this planet.

As we commemorate this sacred occasion, let us imbibe the timeless wisdom of Lord Mahavir into our lives. Let us strive to emulate his example of selflessness and service, spreading joy and alleviating suffering wherever we go. Let us pledge to uphold the values of ahimsa (non-violence), satya (truth), asteya (non-stealing), brahmacharya (chastity), and aparigraha (non-attachment), which form the bedrock of Jain philosophy.

In a world fraught with discord and division, let us be beacons of hope, radiating compassion and understanding in every interaction. Let us endeavor to create a society where mutual respect and acceptance flourish, where the dignity of every being is cherished and protected.

On this Mahavir Jayanti, let us rededicate ourselves to the noble ideals espoused by Lord Mahavir. Let us sow the seeds of peace, sow them with love and nurture them with compassion, so that they may blossom into a world of harmony and unity.

Wishing you all a blessed Mahavir Jayanti!

🌺🙏🌺 teachings

28/03/2024

10 Practical Points : Sec. 43B(h) Payment to Micro or Small Enterprise
(Consider while finalisation for F.Y. 2023-24) -ગુજરાતી માં સરળ સમજણ

1. Applicability?
2. Supplier registered?
3. Credit Period?
4. Dispute?
5. Interest on delayed payment?
6. 6% / 8% Profit?
7. Capital expenditure?
8. Outstanding before 1.4.2023
9. Accounts
10. Documentation

Disallow MSE Payment - 10 Practical Points

11/02/2024

Pleasure sharing my views and insights on Sec.43B(h) and addressing burning issues during the event organised by A. O. Agrawal & Co.
Even though it is a provision for the benefit of Micro or Small enterprise still they are facing issues and having pain in accepting this - a proof why Govenrment support by way of this type of priovision required!

20/01/2024

Video on Expenditure Allowed to Micro or Small enterprise on Payment basis under Sec 43B(h) - effective from 01.04.2023

Kindly take care - an important amendment by Finance Act 2023.

The comprehensive video explains the requirement and covers the followings:
* Requ. of Section 43B (h)
* What is Micro Small ent.?
* Payment due date
* Practical case studies - Expenses Allowable?
* Interest on delayed payment
* Reporting in Tax Audit, Company Audit
* Important Takeaways

Finance Act 2023 has made a very important amendment that in case of payment to Micro or Small enterprise is delayed beyond credit period, than it is to be a...

05/10/2023

A crispy video covering - definition of Small company (revised from 15.09.22) and important benefits or relaxations provided by Companies Act, 2013

What is definition of small company (revised from 15.09.22) and important benefits or relaxations provided by Companies Act, 2013 are covered in a short video.

14/07/2023

*SEBI: Listed Co. to disclose family and other agreements also*

SEBI has vide LODR Amendments dated 14th July 2023 made key changes in LODR requirements. One of the important amendment is relating to disclosure of certain agreements even though it is done by Promoter, its entities, KMP directors etc.

A short video that provides important information of the change is provided herewith.

SEBI has vide LODR Amendments dated 14th July 2023 made key changes in LODR requirements. One of the important amendment is relating to disclosure of certain...

19/06/2023

*Quick Test (10 MCQs) on Standards of Auditing Topic and Numbers*

For Article Assistants (or CA Students) - A small Test regarding Standards of Auditing Number with Topic.
For example, SA 210 is for Agreeing the Terms of Audit Engagements.

https://forms.gle/KsBd9W4wujrUsXBf8

_Score will be displayed at the end of Test with Correct answers._

Naresh J. Patel & Co.
Chartered Accountants