Written by the firm · updated weekly
Notes & Views.
A working notebook of the firm — short articles, technical updates and slide decks on internal audit, FEMA, international tax, GST and developments at ICAI.
All
Internal Audit
FEMA
International Tax
GST
Companies Act
Internal Audit
Internal audit, reframed.
Five years that changed how an audit committee should brief its internal auditor.
17 May 2026
FEMA
ODI in one page.
The post-2022 reporting framework, the way we explain it to clients.
10 May 2026
GST
Five most-missed credits.
What we keep finding in manufacturing companies in the first week of a GST health check.
03 May 2026
Companies Act
IFC testing in the field.
What design effectiveness actually looks like — and what audit committees should ask.
26 Apr 2026
International Tax
Form 15CB, in practice.
The issues that come up but no one writes about — under the Income Tax Act, 2025.
19 Apr 2026
Internal Audit
Reports promoters actually read.
Why short reports outperform long ones — and how we structure them.
12 Apr 2026
More posts are added every week. To suggest a topic, write to info@dsomani.in.