CORAA
लॉग इनमोफत चाचणी सुरू करा
CORAA विद्यापीठ

अनुचित फायदा साठी भारतीय CA फर्म्स.

मोफत tools, calculators, assessments आणि references साठी बनवलेले भारतीय ऑडिट प्रॅक्टिस, द्वारे the टीम building Coraa.

मूल्यांकने

Know कुठे तुमचे firm stands विना guessing.

मूल्यांकन
AI Readiness मूल्यांकन
25 questions ओलांडून 5 dimensions. Get एक personalised score आणि एक 90-दिवस roadmap mailed ला तुमचे इनबॉक्स.
चाचणी घ्या →
मूल्यांकन
SQM 1 Gap मूल्यांकन
Evaluate तुमचे firm ओलांडून all 8 ISQM 1 components. Get एक अनुपालन score आणि priority action items.
गॅप शोधा →
मूल्यांकन
AI अॅश्युरन्स फ्रेमवर्क
Evaluate whether तुमचे AI tool आहे defensible under ICAI / NFRA मानके. 12 questions, 4 pillars.
तुमचे साधन स्कोअर करा →
मूल्यांकन
AI जोखीम मूल्यांकन Matrix
Map AI जोखीम ला SA 315 procedures. 15 questions ओलांडून 5 categories. Heat map + recommended ऑडिट procedures.
जोखीम मॅप करा →
कॅल्क्युलेटर

The numbers behind the ऑडिट - प्रत्येक काम दाखवले.

कॅल्क्युलेटर
CORAA ROI कॅल्क्युलेटर
Enter तुमचे firm details. See exactly कसे much time, money आणि capacity तुम्ही unlock सोबत CORAA.
आकडे चालवा →
कॅल्क्युलेटर
CA वेळ & Money कॅल्क्युलेटर
See कसे many तास तुमचे firm loses ला manual work आणि काय AI शकले recover.
तास मोजा →
कॅल्क्युलेटर
ऑडिट Fee कॅल्क्युलेटर
Estimate एंगेजमेंट fees based वर क्लायंट profile, complexity आणि ऑडिट approach. Staffing breakdown समाविष्ट.
शुल्क कोट करा →
कॅल्क्युलेटर
ऑडिट वेळ Estimator
Budget ऑडिट तास द्वारे क्लायंट size, complexity आणि approach. Get एक staffing breakdown आणि AI बचत scenario.
तास अंदाज करा →
कॅल्क्युलेटर
सामग्रिकता कॅल्क्युलेटर
Determine overall सामग्रिकता, performance सामग्रिकता आणि trivial थ्रेशोल्ड्स per SA 320 benchmarks.
थ्रेशोल्ड सेट करा →
कॅल्क्युलेटर
ऑडिट नमुना कॅल्क्युलेटर
Statistically valid नमुना sizes per SA 530, random, systematic आणि monetary unit नमुना.
नमुना आकार करा →
AS 22 / Ind AS 12
Deferred Tax Calculator
Book vs tax base — DTA, DTL, recoverability. 28K+ download category on legacy spreadsheets — now interactive.
Compute deferred tax →
Schedule II
Depreciation Calculator
Useful-life table, SLM and WDV, single / double / triple shift, 5% residual cap, mid-year pro-ration.
Run depreciation →
Rule 4, Ind AS Rules 2015
Ind AS Applicability Calculator
₹250 Cr / ₹500 Cr net-worth phase test, listed vs unlisted, the NBFC roadmap, and the holding-subsidiary-JV-associate cascade rule.
Test applicability →
Ind AS 116
Lease ROU Calculator
Right-of-use asset, lease liability amortisation, monthly interest + principal split, P&L impact.
Compute lease →
Ind AS 109
ECL Calculator
Simplified provision matrix for trade receivables, ageing buckets, forward-looking adjustment.
Compute ECL →
Sec 2(57)
Net Worth Calculator
The statutory computation with its exclusions (revaluation out) and the Ind AS / CSR / XBRL thresholds it feeds.
Compute net worth →
Sec 43B(h)
MSME Disallowance Checker
Per-invoice 15/45-day MSMED window from acceptance, supplier-class gate (traders out), year-end verdict with the payment-year reversal.
Test an invoice →
Udyam · MSMED Act
MSME Classification Calculator
₹2.5/25/125 Cr investment + ₹10/100/500 Cr turnover composite test (revised 1 Apr 2025), upward-only reclassification rule.
Classify enterprise →
201(1A) · 234E
TDS Interest & Late Fee Calculator
1%/1.5% month-or-part interest meters + the 200/day filing fee capped at TDS, with the 40(a)(ia) exposure flag.
Cost of default →
Sec 40(b)
Partner Remuneration Calculator
FA 2024 slabs — max(3L, 90%) on the first 6L, 60% on the balance — with the 12% interest cap and 194T TDS check.
Allowable limit →
IT Act 2025
Section Mapper (1961 → 2025)
Old-to-new section conversion for the provisions auditors cite — 44AB→63, 80C→123, 194s→393 — plus Forms 138/140.
Map a section →
FY 2026-27
TDS Rate Finder
Section-wise rates and thresholds after the 2025 rationalisation, with the Income Tax Act 2025 (Sec 392/393) mapping.
Find the rate →
Sec 394 · old 206C
TCS Rate & Threshold Calculator
Goods, motor vehicles, LRS and overseas tour packages — FY 2026-27 rates, plus the 206C(1H) and 206CCA removals still cited as live.
Compute TCS →
Sec 47 · Sec 50
GST Late Fee & Interest Calculator
Turnover-capped Section 47 late fee (₹50/day non-nil, ₹20/day nil) + 18% p.a. Section 50 interest on the cash-ledger tax portion only.
Compute the demand →
Sec 22 · Sec 24
GST Registration Applicability Checker
The ₹40L/₹20L/₹10L threshold matrix by state and supply type, plus every Section 24 compulsory-registration trigger.
Check registration →
₹5 Cr AATO
E-Invoice Applicability Checker
Tests the ₹5 crore threshold against ANY financial year since 2017-18 — the most-missed rule — with the notified exemptions.
Check e-invoicing →
Sec 44 · Rule 80
GSTR-9 / 9C Applicability Checker
Annual return and self-certified reconciliation by turnover — the ₹2 Cr optional line and the ₹5 Cr GSTR-9C line.
Check annual return →
Sec 9(3) · Notif. 13/2017
RCM Applicability Checker
The current notified reverse-charge list — GTA, legal, security, renting, directors, metal scrap — with self-invoicing and ITC notes.
Check reverse charge →
Sec 17(5)
Blocked Credit Checker
Clause-by-clause ineligible-ITC test with the exceptions that unblock credit, including the employer statutory-obligation proviso.
Check your ITC →
IGST Secs 10–13
Place of Supply Determiner
Goods and services routing — movement, bill-to-ship-to, immovable property, events, intermediary — with the IGST vs CGST+SGST consequence.
Determine POS →
Sec 34 · Sec 16(4)
Credit Note & ITC Time-Limit Checker
The 30-November cut-offs by invoice FY, including the Section 16(5)/(6) retrospective windows from Finance (No. 2) Act 2024.
Check the deadline →
Rule 42 · Rule 43
ITC Reversal Calculator
The full T1–T4/C1/C2/D1/D2 common-credit ladder plus the 60-month capital-goods reversal and the annual true-up.
Compute the reversal →
Rule 89(4)/(5)
GST Refund Calculator
Export-under-LUT and inverted-duty refunds on the current formulas, with relevant-date and eligibility notes.
Compute the refund →
Sec 10
Composition Scheme Calculator
Eligibility with disqualifications, the services allowance, the 6% scheme, and the annual tax by business type.
Check eligibility →
FY 2026-27
Income Tax Calculator
Old vs new regime side by side with exact surcharge, marginal relief, 87A rebate and a slab-wise breakup.
Compare regimes →
Sec 10(13A)
HRA Exemption Calculator
The three-limb minimum with the four-metro rule, monthly or annual — and the new-regime warning.
Compute the exemption →
Post-FA (No. 2) 2024
Capital Gains Tax Calculator
LTCG/STCG across asset classes — 112A, the 23 July 2024 property grandfathering computed both ways, FMV-2018 equity.
Compute the gain →
Section 192
Salary TDS Calculator
Monthly TDS with regime election, declared deductions, and previous-employer income under 192(2).
Compute monthly TDS →
Section 11
Trust 85% Application Calculator
The 85% test on payment basis with corpus exclusions, the inter-charity haircut, and Form 9A/10 shortfall routing.
Run the 85% test →
RBI IRACP
NPA / IRAC Classification Calculator
SMA staging to NPA to doubtful D1–D3, with provisioning computed on the secured/unsecured split.
Classify the account →
CC Limits
Drawing Power Calculator
Paid stock and cover-period debtors less margins, capped at sanction — the stock-audit working that flags excess drawings.
Compute DP →
RBI 2019 Framework
Restructured Advance Checker
The financial-difficulty downgrade, monitoring-period performance and principal-repayment upgrade tests.
Check classification →
AY 2026-27
Which ITR Form Applies?
ITR-1 to ITR-7 routing by status and income heads, with the disqualification reasons listed.
Find your form →
Section 6
Residential Status Calculator
The day-count tests, the 120-day high-income rule, RNOR routing and deemed residence under 6(1A).
Determine status →
Sec 139(8A)
ITR-U Additional Tax Calculator
The 25/50/60/70% slabs across the 48-month window with per-AY deadlines and eligibility gates.
Compute the cost →
44AD · 44ADA
Presumptive Tax Calculator
The 8%/6% and 50% computations with the enhanced limits — and the five-year opt-out lock-in trap.
Compute deemed income →
54 · 54F · 54EC
Capital Gains Exemption Calculator
Reinvestment exemptions with the 54F proportionate formula, the ₹10 Cr cap, CGAS deadlines and lock-ins.
Compute the exemption →
Secs 22–27
House Property Income Calculator
GAV, the 30% standard deduction and 24(b) caps, with the ₹2L set-off ceiling.
Compute the income →
194-I · 194-IB
Rent TDS Calculator
Routes the payer to the right section and rate, with the ₹50,000 monthly line and Form 26QC mechanics.
Compute rent TDS →
Sec 194-IA
Property Purchase TDS Calculator
1% on the higher of consideration and stamp value at ₹50L — with the joint-buyer trap and NRI router.
Compute buyer TDS →
Sec 56(2)(x)
Gift Taxability Checker
The ₹50,000 aggregate rule, the relative list, occasion carve-outs and clubbing consequences.
Check taxability →
1961 → 2025
ITA 2025 Form Converter
Old-to-new form-number mapping under the Income-tax Act 2025 — verified pairs only.
Convert the form →
Tax Year
Tax Year Converter
PY/AY against the new unified tax year, with worked timelines across the transition boundary.
Convert →
ROC Filings
ROC Compliance Calendar Generator
A company-type-aware due-date calendar with form variants and additional-fee exposure.
Generate the calendar →
Sec 2(85)
Small Company Checker
The ₹4 Cr / ₹40 Cr test and the full exemption bundle it unlocks, item by item.
Check status →
Sec 141(3)(g)
Company Audit Ceiling Checker
The 20-audits-per-partner ceiling with the excluded classes — firm capacity used vs available.
Check capacity →
XBRL Rules 2015
XBRL Applicability Checker
The listed/₹5 Cr/₹100 Cr tests, exemptions, once-in-always-in, taxonomy routing.
Check XBRL →
Sec 204
Secretarial Audit Applicability
Listed/public thresholds plus the ₹100 Cr borrowings test, with the LODR report distinction.
Check MR-3 →
Schedule III
11-Ratio Calculator
All eleven mandatory ratios on prescribed formulas, with the >25% variance flags.
Compute the ratios →
Schedule III
Receivables Ageing Analyzer
The prescribed ageing matrix generated disclosure-ready, with an ECL provision feed.
Build the ageing →
AS 3 · Ind AS 7
Cash Flow Statement Builder
Indirect-method CFS from PBT to closing cash, with the standards’ classification differences.
Build the CFS →
Ind AS 33
EPS Calculator
Basic and diluted with time-weighted shares, bonus/rights adjustments and dilutives.
Compute EPS →
Ind AS 36
Impairment Calculator
Value-in-use DCF vs fair value less costs, CGU goodwill allocation, reversal rules.
Test impairment →
Ind AS 23
Borrowing Cost Capitalisation
Specific vs general borrowings and the weighted capitalisation rate, with the timing rules.
Compute capitalisation →
Ind AS 21
Forex Restatement Calculator
Monetary vs non-monetary routing, closing vs transaction rate, P&L vs OCI.
Restate balances →
Ind AS 108
Segment Reporting Checker
The three 10% tests computed precisely plus the 75% coverage check.
Test segments →
EPF 1952
EPF Contribution Calculator
The 12%+12% split with the EPS cap, EDLI and admin — full employer cost per employee.
Compute PF →
ESI 1948
ESI Contribution Calculator
0.75%/3.25% at the ₹21,000 line, with the contribution-period crossing rule.
Compute ESI →
Bonus Act 1965
Statutory Bonus Calculator
The 8.33%–20% band on the ceiling substitution, with eligibility and timing.
Compute bonus →
State PT Acts
Professional Tax Calculator
Verified state-wise slabs with the ₹2,500 cap and registration notes.
Compute PT →
State LWF Acts
LWF Calculator
State-wise contributions, periodicity and due dates — verified, flagged where not.
Compute LWF →
Payroll
Payroll Compliance Calendar
A state-aware monthly due-date grid across PF, ESI, PT, LWF and TDS.
Generate the grid →
F&F
Full & Final Settlement Calculator
Every component with its tax treatment — gross vs taxable, exemption limits applied.
Compute F&F →
Gratuity Act 1972
Gratuity Eligibility Checker
The 5-year test with the judicial 240-day position, 15/26 computation, ₹20L cap.
Check entitlement →
TDS Certificates
Form 16 Decoder
Part A vs Part B, what each field means for filing, and common 26AS/AIS mismatches.
Decode Form 16 →
EMI · CARO 3(iii)
Loan Amortisation Generator
A month-wise schedule built for audit verification — interest tie-out and balance confirmation.
Generate the schedule →
ICAI GN, 10th edn (Rev. 2025)
F&O Turnover Calculator
Absolute P&L sum on squared-off trades plus option-sale premium — the AY 2026-27 method, reinstating what the 8th edition removed.
Compute turnover →
Sec 208 · 234B · 234C
Advance Tax & 234B/234C Calculator
Instalment-shortfall interest against the 15/45/75/100% schedule (or the presumptive single 15 March instalment) plus year-end 90% Sec 234B test.
Compute interest →
Schedule II vs Sec 32/33
Depreciation Comparator
One asset in, two depreciation figures out: Schedule II SLM/WDV vs the Income Tax block-of-assets WDV, incl. the 180-day half-rate rule.
Compare the two →
Sec 403 · uncapped
ROC Additional Fee Calculator
Flat ₹100/day additional fee since 1 Jul 2018, no cap, on top of the paid-up-capital fee slab — for AOC-4, MGT-7/7A and ADT-1.
Compute the fee →
Sec 43CA · 50C · 56(2)(x)
Stamp Duty Safe Harbour Calculator
The 10% tolerance band between sale consideration and stamp duty value — deemed-consideration exposure for the seller AND the buyer, in one test.
Test the transaction →
Sec 10(10AA) · Ind AS 19
Leave Encashment Calculator
₹25 lakh lifetime exemption cap (4-leg test) plus the Ind AS 19 DBO via Projected Unit Credit — the direct sibling of the gratuity calculator.
Compute the DBO →
Sec 56(2)(viib) · abolished 1 Apr 2025
Angel Tax Calculator (Legacy)
For pre-1 Apr 2025 issuances only — Rule 11UA(4) 10% safe harbour + DPIIT ₹25 Cr exemption test, for legacy audits and open assessments.
Test an issuance →
Sec 44AB
Tax Audit Applicability Checker
The 1 Cr/10 Cr and 50 L/75 L limits, both 5%-cash tests, 44AD/44ADA traps, 3CA vs 3CB, Sec 271B exposure.
Audit required? →
Sec 44AA
Books of Account Calculator
₹1.5L specified-profession threshold, ₹2.5L/25L (individual/HUF) vs ₹1.2L/10L (others), Rule 6F prescribed books, 44AD/44ADA exemption.
Books required? →
Section 135
CSR Calculator
Section 135 applicability, 2% of average net profit, unspent CSR routing to ongoing / Schedule VII.
CSR obligation →
Section 197
Managerial Remuneration
11% overall + per-MD caps, Schedule V Part II effective-capital slabs for inadequate-profit years.
Check remuneration →
Section 139
Auditor Rotation Tracker
5+5 year terms with 5-year cooling-off, network firm aggregation, eligibility for re-appointment.
Track rotation →
Section 188
RPT Threshold Calculator
Test Related Party Transactions against Sec 188 thresholds. SEBI LODR Reg 23 overlay for listed entities. CARO clause (xiii).
Test RPT →
Section 186
Loan Cap Calculator
Inter-corporate loan, guarantee and investment ceiling — 60% / 100% test, special resolution routing.
Test loan cap →
SA 570
Going Concern Scorer
Score financial, operating and other indicators per SA 570 (Revised). EOM / Material Uncertainty / Adverse routing.
Score going concern →
SA 240
JE Risk Scorer
Journal-entry red-flag scoring — 16 SA 240 fraud indicators. Routing to substantive / NOCLAR / Sec 143(12) reporting.
Score JE risk →
IT Act · cash
Cash Compliance Checker
Test cash receipts / expenditure / loans / deposits against Sec 269ST, 40A(3), 269SS, 269T. Penalty exposure + Form 3CD clause.
Check cash compliance →
Ind AS 19 / AS 15
Gratuity Calculator
Statutory gratuity (Payment of Gratuity Act 1972) + DBO via Projected Unit Credit method. Auditor sanity-check of the actuary’s report.
Compute DBO →
Schedule III
Schedule III Validator
Paste your trial balance — auto-mapped to Schedule III captions. Catch mis-classifications before BS / P&L finalisation.
Map accounts →
Ind AS 115
Revenue Recognition Tester
Walk a contract through the 5-step model — POs, allocation, point-in-time vs over-time. Get revenue recognised this period.
Test revenue →
ICAI Guidelines 2025
ICAI 60 Tax Audit Cap Calculator
Per-partner compliance with the 60 tax-audit ceiling effective 1 April 2026. Strict per-partner, cross-firm aggregation, exclusions.
Test 60-cap →
साधने

कार्यरत साहित्य - मानके-aligned.

साधन
ऑडिट जोखीम Scorer
Rate inherent आणि नियंत्रण जोखीम factors साठी any ऑडिट area. Get शोध जोखीम target आणि recommended procedures.
जोखीम स्कोअर करा →
साधन
ऑडिट Checklist Generator
Input क्लायंट type, complexity आणि जोखीम, generate एक customised ऑडिट checklist द्वारे area आणि phase.
चेकलिस्ट तयार करा →
साधन
CARO 2020 लागूपात्रता तपासक
Instantly see which च्या the 21 CARO 2020 clauses apply ला तुमचे ऑडिट एंगेजमेंट.
लागू असणे तपासा →
साधन
SQM 1 अंमलबजावणी चेकलिस्ट
50-item interactive checklist ला track तुमचे firm's SQM 1 implementation progress before April 2026.
प्रगतीचा मागोवा घ्या →
AI Lab · new
CORAA AI Lab
Free practice ground for AI in audit — practical guide, prompt library, tool guides (Claude, ChatGPT, Perplexity), CARO 2020 navigator, SA-by-SA library.
Open the AI Lab →
AI Lab · navigator
CARO 2020 Clause Navigator
All 21 clauses interactive — reporting requirement, verification checklist, sample observation language.
Open navigator →
Evaluation · AQMM v2.0
AI Audit Tool Evaluation Checklist
46-criterion scorecard for evaluating AI audit software for Indian CA firms — across compliance, data security, audit-grade features, integrations, pricing, quality. Mapped to ICAI AQMM v2.0.
Open checklist →
AI Lab · library
SA Procedure Library
30 Standards on Auditing — objective, key requirements, typical procedures, common pitfalls.
Browse SAs →
संदर्भ

कॅलेंडर, शब्दकोश, किट्स - ready जेव्हा तुम्ही आहेत.

संदर्भ
ऑडिट शब्दकोश
150+ terms ओलांडून the entire भारतीय ऑडिट आणि अॅश्युरन्स landscape, alphabetically organised.
शब्दकोश ब्राउझ करा →
संदर्भ
ऑडिट कॅलेंडर
पूर्ण 2026 अनुपालन calendar सोबत आयकर, GST आणि TDS deadlines.
कॅलेंडर पहा →
संदर्भ
2026 ऑडिट Season Kit
एक 15+ page PDF: checklists, टेम्पलेट्स, timelines आणि planning tools साठी the season.
किट डाउनलोड करा →
संदर्भ
Downloads & टेम्पलेट्स
ईमेल-gated checklists, टेम्पलेट्स आणि buyer's guides साठी भारतीय CA फर्म्स.
डाउनलोड्स ब्राउझ करा →
Industry guides · new
Audit guides by industry
Practitioner walkthroughs for NBFC, bank branch, charitable trust, co-operative society, and educational institution audits — with authoritative sources and CORAA cross-references.
Browse industry guides →
Templates · 95+
Audit template generator
ICAI working papers, Form 3CD, Trust audit Form 10B, Bank audit pack, GST audit, CA certificates, income-tax notice replies and appeals, deeds. Word format, free.
Open template library →
NFRA · 19 orders
NFRA Enforcement Tracker
Every public NFRA enforcement order 2022-2026 — penalty amounts, debarments, audited entity, FY, root cause, SAs cited. Sourced from official NFRA orders.
Open tracker →
Decision trees · 8
Audit Decision Trees
Yes/No flowcharts for CARO 2020, Section 188 RPT, tax audit u/s 44AB, Ind AS, NFRA jurisdiction, Sec 143(12) fraud reporting, opinion type, SQM 1.
Browse trees →
BRSR · FY 2026-27
BRSR Core Assurance Playbook
Practitioner playbook for the SEBI BRSR Core 9-KPI reasonable assurance engagement. Mandatory for top 1000 listed from 1 April 2026.
Open playbook →
Peer review · 31 Dec 2026
Peer Review Phase IV Readiness
19-item self-assessment across firm-level quality management, engagement documentation and reporting. Anchored in SQM 1.
Self-assess →
DPDPA 2023
DPDP Audit Impact for CA Firms
Two-lane brief — SDF audit as a new service line, and CA-firm own DPDPA compliance with a 10-point self-assessment.
Read brief →
Forensic audit
Forensic Audit Guide
Statutory vs forensic, 6 common fraud patterns with red flags + AI signal, ICAI FAFD course pathway.
Open guide →
Q&A · 120
Top 120 Audit Q&A
Single-page Q&A reference across SAs, CARO 2020, Companies Act, Income Tax, GST, Ind AS, audit reporting, quality management, ESG, technology.
Browse Q&A →
Ready ला operate

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