CA Articleship Opportunity in Mumbai: L D Joshi & Co Hiring for Income Tax, GST, Tax Audit & 15CA/15CB Compliance

Career Advancement Opportunity: CA Articleship Vacancy at L D Joshi & Co (Mumbai)

For aspiring Chartered Accountants in India, securing an articleship position that offers diverse, hands-on exposure across key domains of professional practice is a pivotal step toward building a successful career. L D Joshi & Co, a well-established Chartered Accountancy firm based in South Mumbai, has announced vacancies for CA Article Assistants. Located conveniently in New Marine Lines (just 5 minutes from Churchgate Station and 10 minutes from CSMT), the firm provides a comprehensive learning environment with professional working hours from 11:00 AM to 6:00 PM.

This articleship opening is uniquely tailored to provide balanced exposure across Direct Tax, Indirect Tax (GST), Statutory & Tax Audits, International Taxation (Form 15CA/15CB), Corporate Account Finalization, High-Net-Worth Individual (HNI) wealth taxation, and Tax Litigation/Appeals.

Detailed Breakdown of Core Exposure Areas

Article Assistants at L D Joshi & Co will gain hands-on technical proficiency across several crucial practice areas governed by Indian tax laws and financial regulations:

1. Direct Tax Returns Vetting & Filing

Trainees will work extensively on the preparation, review, and electronic filing of Income Tax Returns (ITRs) for a broad range of entity types. This includes:

• Individuals & HNIs: Complex computations involving capital gains, overseas income, foreign tax credits (FTC), and tax planning.
• Partnership Firms & LLPs: Salary and interest computations for partners under Section 40(b) of the Income Tax Act.
• Corporate Entities: Calculation of Minimum Alternate Tax (MAT) under Section 115JB, tax concessions under new tax regimes (e.g., 115BAA/115BAB), and corporate return submissions.
• Trusts & Charitable Institutions: Compliance under Sections 11 to 13, Form 10B/10BB filings, and exemption registrations.

2. Tax Audit & GST Audit Compliance

Trainees will assist in executing audit procedures, verifying books of accounts, and drafting audit reports under statutory frameworks:

• Tax Audit under Section 44AB: Preparation and filing of Form 3CA/3CB and Form 3CD, verifying disallowances under Section 40(a), Section 43B, related-party payments under Section 40A(2)(b), and quantitative details.
• GST Audits & Reconciliations: Performing comprehensive annual return reconciliations between GSTR-1, GSTR-3B, and GSTR-2B/2A for Form GSTR-9 and annual reconciliation statements.

3. TDS & TCS Compliance and TRACES Portal Operations

Hands-on exposure to Tax Deducted at Source (TDS) regulations including rate determination under Sections 194C, 194J, 194I, 194IA, 194IB, and 194Q. Practical tasks include quarterly filing of Form 26Q, Form 27Q, Form 27EQ, resolving TDS defaults, demand management, and processing lowered deduction certificates via the TRACES portal.

4. Foreign Remittances: Form 15CA & Form 15CB

International tax compliance is a high-value skill for modern tax professionals. Article assistants will learn the mechanism of cross-border tax deductions under Section 195, evaluating Double Taxation Avoidance Agreements (DTAA), determining Tax Residency Certificates (TRC), and certifying foreign payments via Form 15CB alongside user submissions on Form 15CA.

5. Finalization of Corporate Accounts

Articles will engage in end-to-end accounting finalization, ensuring adherence to Accounting Standards (AS) / Indian Accounting Standards (Ind AS) and Schedule III of the Companies Act, 2013. Work includes ledger scrutiny, provisioning, depreciation schedules under Companies Act vs. Income Tax Act, and preparing financial statements for audit submission.

6. Representation & Tax Appeals

Exposure to litigation and appellate practice provides invaluable exposure to legal interpretation. Trainees will support senior partners in drafting responses to income tax notices under Sections 142(1), 143(2), and 148, as well as preparing Statement of Facts and Grounds of Appeal for submission before the Commissioner of Income Tax (Appeals) [CIT(A)] and National Faceless Appeal Centre (NFAC).

Vacancy Summary & Application Details

Key Takeaways for Prospective Applicants

• Prime Location: Accessible location in South Mumbai near Churchgate and CSMT simplifies daily commuting.
• Balanced Work Timings: 11:00 AM to 6:00 PM working hours provide reasonable work-life balance and dedicated study time for CA Final preparation.
• Diverse Technical Exposure: Simultaneous training across Income Tax, GST, Statutory Audits, International Taxation (15CA/15CB), and Appellate proceedings ensures well-rounded professional development.
• Practical Skill Building: Direct engagement with client management, regulatory portals (IT Portal, TRACES, GSTN), and corporate financial reporting.

Practical Impact Summary

Choosing the right articleship firm lays the foundation for a Chartered Accountant's practical judgment and professional expertise. The vacancy at L D Joshi & Co offers an ideal blend of traditional tax practice and modern compliance management. Candidates seeking extensive exposure in corporate taxation, audit execution, and appellate documentation are encouraged to submit their resumes to ldjoshico@hotmail.com or reach out via phone at +91 9322512023.