{"id":1248,"date":"2026-02-13T09:30:19","date_gmt":"2026-02-13T09:30:19","guid":{"rendered":"https:\/\/maharashtratalk.com\/?p=1248"},"modified":"2026-02-13T09:30:20","modified_gmt":"2026-02-13T09:30:20","slug":"%e0%a4%b0%e0%a4%be%e0%a4%9c%e0%a4%a7%e0%a4%be%e0%a4%a8%e0%a5%80-%e0%a4%a6%e0%a4%bf%e0%a4%b2%e0%a5%8d%e0%a4%b2%e0%a5%80%e0%a4%a4-%e0%a4%ae%e0%a4%b9%e0%a4%be%e0%a4%b0%e0%a4%be%e0%a4%b7%e0%a5%8d%e0%a4%9f","status":"publish","type":"post","link":"https:\/\/maharashtratalk.com\/?p=1248","title":{"rendered":"\u0930\u093e\u091c\u0927\u093e\u0928\u0940 \u0926\u093f\u0932\u094d\u0932\u0940\u0924 \u092e\u0939\u093e\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u093e\u091a\u0940 \u092a\u0924\u093e\u0915\u093e"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/maharashtratalk.com\/wp-content\/uploads\/2026\/02\/c-a-724x1024.jpeg\" alt=\"\" class=\"wp-image-1249\" srcset=\"https:\/\/maharashtratalk.com\/wp-content\/uploads\/2026\/02\/c-a-724x1024.jpeg 724w, https:\/\/maharashtratalk.com\/wp-content\/uploads\/2026\/02\/c-a-212x300.jpeg 212w, https:\/\/maharashtratalk.com\/wp-content\/uploads\/2026\/02\/c-a-768x1086.jpeg 768w, https:\/\/maharashtratalk.com\/wp-content\/uploads\/2026\/02\/c-a.jpeg 838w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n\n\n<p><strong>\u0920\u093e\u0923\u0947\u0915\u0930 \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u092a\u093e\u0902\u0921\u0941\u0930\u0902\u0917 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u091a\u0940 \u0926 \u0907\u0928\u094d\u0938\u094d\u091f\u093f\u091f\u094d\u092f\u0942\u091f \u0911\u092b \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0902\u091f\u094d\u0938 \u0911\u092b \u0907\u0902\u0921\u093f\u092f\u093e\u2019 (ICAI) \u091a\u094d\u092f\u093e \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937\u092a\u0926\u0940 \u0928\u093f\u0935\u0921<\/strong><\/p>\n\n\n\n<p><strong>\u0928\u0935\u0940 \u0926\u093f\u0932\u094d\u0932\u0940<\/strong>  : \u0926 \u0907\u0928\u094d\u0938\u094d\u091f\u093f\u091f\u094d\u092f\u0942\u091f \u0911\u092b \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0902\u091f\u094d\u0938 \u0911\u092b \u0907\u0902\u0921\u093f\u092f\u093e (ICAI) \u092f\u093e \u0926\u0947\u0936\u093e\u0924\u0940\u0932 \u0905\u0917\u094d\u0930\u0917\u0923\u094d\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u0902\u0938\u094d\u0925\u0947\u091a\u094d\u092f\u093e \u0968\u0966\u0968\u096c\u2013\u0968\u096d \u092f\u093e \u0935\u0930\u094d\u0937\u093e\u0938\u093e\u0920\u0940 \u0928\u0935\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u0915\u093e\u0930\u093f\u0923\u0940\u091a\u0940 \u0918\u094b\u0937\u0923\u093e \u091d\u093e\u0932\u0940 \u0906\u0939\u0947. \u0920\u093e\u0923\u0947\u0915\u0930 \u091c\u094d\u092f\u0947\u0937\u094d\u0920 \u0938\u0928\u0926\u0940 \u0932\u0947\u0916\u093e\u092a\u093e\u0932 ( \u0938\u0940\u090f) \u092e\u0902\u0917\u0947\u0936 \u092a\u093e\u0902\u0921\u0941\u0930\u0902\u0917 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u091a\u0940 \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937\u092a\u0926\u0940 \u0928\u093f\u0935\u0921 \u091d\u093e\u0932\u0940 \u0906\u0939\u0947. \u0938\u0902\u0938\u094d\u0925\u0947\u091a\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u0915\u093e\u0930\u0940 \u092e\u0902\u0921\u0933\u093e\u091a\u0940 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0928\u093f\u0935\u0921\u0923\u0942\u0915 \u0928\u0935\u0940 \u0926\u093f\u0932\u094d\u0932\u0940 \u092f\u0947\u0925\u0947 \u0938\u0902\u0938\u094d\u0925\u0947\u091a\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f\u093e\u0924 \u0917\u0941\u0930\u0941\u0935\u093e\u0930 \u0926\u093f\u0928\u093e\u0902\u0915 \u092c\u093e\u0930\u093e \u092b\u0947\u092c\u094d\u0930\u0941\u0935\u093e\u0930\u0940 \u0930\u094b\u091c\u0940 \u091d\u093e\u0932\u0940.<\/p>\n\n\n\n<p>\u0967\u096f\u096f\u0967 \u092a\u093e\u0938\u0942\u0928 \u0938\u0928\u0926\u0940 \u0932\u0947\u0916\u093e\u092a\u093e\u0932 ( \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0928\u094d\u091f ) \u092e\u094d\u0939\u0923\u0942\u0928 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u0941\u0930\u0941\u0935\u093e\u0924 \u0915\u0930\u0923\u093e\u0931\u094d\u092f\u093e \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u0915\u093f\u0928\u0930\u0947 \u092f\u093e\u0902\u0928\u0940 \u0968\u0966\u0966\u096c \u0938\u093e\u0932\u0940 \u0935\u0947\u0938\u094d\u091f\u0930\u094d\u0928 \u0907\u0902\u0921\u093f\u092f\u093e \u0930\u093f\u091c\u0928\u0932 \u0915\u094c\u0928\u094d\u0938\u093f\u0932 (WIRC) \u092f\u0947\u0925\u0942\u0928 \u0938\u0902\u0938\u094d\u0925\u0947\u091a\u094d\u092f\u093e \u0915\u093e\u092e\u093e\u0938 \u0938\u0941\u0930\u0941\u0935\u093e\u0924 \u0915\u0947\u0932\u0940 \u0939\u094b\u0924\u0940. \u0938\u093e\u0924\u0924\u094d\u092f, \u092a\u0930\u093f\u0936\u094d\u0930\u092e, \u0926\u0942\u0930\u0926\u0943\u0937\u094d\u091f\u0940 \u0906\u0923\u093f \u0938\u0902\u0918\u091f\u0928 \u0915\u094c\u0936\u0932\u094d\u092f\u093e\u091a\u094d\u092f\u093e \u0906\u0927\u093e\u0930\u0947 \u0968\u0966\u0967\u0969 \u092e\u0927\u094d\u092f\u0947 \u0935\u0947\u0938\u094d\u091f\u0930\u094d\u0928 \u0907\u0902\u0921\u093f\u092f\u093e \u0930\u093f\u091c\u0928\u0932 \u0915\u094c\u0928\u094d\u0938\u093f\u0932 (WIRC) \u091a\u0947 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u092e\u094d\u0939\u0923\u0942\u0928 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0915\u093e\u092e\u0915\u093e\u091c \u0915\u0947\u0932\u0947 \u0939\u094b\u0924\u0947. \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092a\u0930\u093f\u0937\u0926\u0947\u0924 (Central Council) \u0938\u0932\u0917 \u0938\u0939\u093e \u0935\u0930\u094d\u0937 \u0915\u093e\u092e \u0915\u0947\u0932\u0947 \u0906\u0939\u0947. \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f\u0938\u094d\u0924\u0930\u093e\u0935\u0930 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091c\u092c\u093e\u092c\u0926\u093e\u0931\u094d\u092f\u093e \u092a\u093e\u0930 \u092e\u0902\u0917\u0947\u0936 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u0928\u0940 \u092a\u093e\u0930 \u092a\u093e\u0921\u0932\u094d\u092f\u093e. \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u0928\u0940 The Institute of Chartered Accountants of India (ICAI) \u092e\u0927\u0940\u0932 \u0935\u093f\u0935\u093f\u0927 \u0938\u092e\u093f\u0924\u094d\u092f\u093e, \u0927\u094b\u0930\u0923\u093e\u0924\u094d\u092e\u0915 \u0909\u092a\u0915\u094d\u0930\u092e \u0906\u0923\u093f \u0938\u0926\u0938\u094d\u092f \u0915\u094d\u0937\u092e\u0924\u093e\u0935\u0943\u0926\u094d\u0927\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e\u093e\u0902\u092e\u0927\u094d\u092f\u0947 \u0938\u0915\u094d\u0930\u093f\u092f \u0935 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u092d\u0942\u092e\u093f\u0915\u093e \u092c\u091c\u093e\u0935\u0932\u0940 \u0906\u0939\u0947. \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u094d\u0930\u093e\u092e\u093e\u0923\u093f\u0915\u0924\u093e, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915\u0924\u093e \u0906\u0923\u093f \u0938\u0926\u0938\u094d\u092f\u0939\u093f\u0924 \u092f\u093e\u0902\u0928\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0938\u094d\u0925\u093e\u0928\u0940 \u0920\u0947\u0935\u0942\u0928 \u0924\u094d\u092f\u093e\u0902\u0928\u0940 \u0905\u0928\u0947\u0915 \u0909\u092a\u0915\u094d\u0930\u092e \u092f\u0936\u0938\u094d\u0935\u0940\u092a\u0923\u0947 \u0930\u093e\u092c\u0935\u0932\u0947 \u0906\u0939\u0947\u0924. \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u091a\u094d\u092f\u093e \u0935\u0948\u0936\u093f\u0937\u094d\u091f\u094d\u092f\u092a\u0942\u0930\u094d\u0923 \u092f\u094b\u0917\u0926\u093e\u0928\u093e\u091a\u0940 \u0926\u0916\u0932 \u0918\u0947\u090a\u0928 ICAI \u091a\u094d\u092f\u093e \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937\u092a\u0926\u0940 \u0928\u093f\u0935\u0921 \u0915\u0930\u0923\u094d\u092f\u093e\u0924 \u0906\u0932\u0940 \u0906\u0939\u0947. \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937 \u092e\u094d\u0939\u0923\u0942\u0928 \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u0915\u093f\u0928\u0930\u0947 \u092f\u093e\u0902\u091a\u094d\u092f\u093e\u0935\u0930 ICAI \u091a\u094d\u092f\u093e \u0927\u094b\u0930\u0923\u093e\u0924\u094d\u092e\u0915 \u0926\u093f\u0936\u093e\u0926\u0930\u094d\u0936\u0928\u093e\u091a\u0940 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u093e\u091a\u0940 \u091c\u092c\u093e\u092c\u0926\u093e\u0930\u0940 \u0905\u0938\u0947\u0932. \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0924\u0938\u0947\u091a \u0906\u0902\u0924\u0930\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0938\u094d\u0924\u0930\u093e\u0935\u0930 \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0928\u094d\u0938\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0905\u0927\u093f\u0915 \u0938\u0915\u094d\u0937\u092e \u0915\u0930\u0923\u0947, \u0938\u0926\u0938\u094d\u092f\u093e\u0902\u0938\u093e\u0920\u0940 \u0938\u0947\u0935\u093e-\u0938\u0941\u0935\u093f\u0927\u093e \u0935\u0943\u0926\u094d\u0927\u0940 \u0915\u0930\u0923\u0947, \u0924\u0902\u0924\u094d\u0930\u091c\u094d\u091e\u093e\u0928 \u0906\u0923\u093f \u0928\u0935\u094b\u0928\u094d\u092e\u0947\u0937\u093e\u0932\u093e \u091a\u093e\u0932\u0928\u093e \u0926\u0947\u0923\u0947 \u0924\u0938\u0947\u091a; \u092d\u093e\u0935\u0940 \u092a\u093f\u0922\u0940\u0924\u0940\u0932 \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0902\u091f\u094d\u0938\u0928\u093e \u0938\u0915\u094d\u0937\u092e \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u0915\u0930\u0923\u0947 \u092f\u093e\u0932\u093e \u092a\u094d\u0930\u0927\u093e\u0928\u094d\u092f \u0905\u0938\u0947\u0932.<\/p>\n\n\n\n<p>\u0920\u093e\u0923\u0947\u0915\u0930 \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u092a\u093e\u0902\u0921\u0941\u0930\u0902\u0917 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u091a\u094d\u092f\u093e \u0928\u093f\u0935\u0921\u0940\u092e\u0941\u0933\u0947 \u092e\u0939\u093e\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u093e\u091a\u094d\u092f\u093e \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0928\u094d\u0938\u0940 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0924 \u0905\u092d\u093f\u092e\u093e\u0928\u093e\u091a\u0940 \u092d\u093e\u0935\u0928\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u091d\u093e\u0932\u0940 \u0905\u0938\u0942\u0928, \u0924\u094d\u092f\u093e\u0902\u091a\u094d\u092f\u093e \u0928\u0947\u0924\u0943\u0924\u094d\u0935\u093e\u0916\u093e\u0932\u0940 ICAI \u0928\u0935\u094d\u092f\u093e \u0909\u0902\u091a\u0940\u0935\u0930 \u091d\u0947\u092a \u0918\u0947\u0908\u0932, \u0905\u0938\u093e \u0935\u093f\u0936\u094d\u0935\u093e\u0938 \u0935\u094d\u092f\u0915\u094d\u0924 \u0915\u0947\u0932\u093e \u091c\u093e\u0924 \u0906\u0939\u0947.<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0920\u093e\u0923\u0947\u0915\u0930 \u0938\u0940\u090f \u092e\u0902\u0917\u0947\u0936 \u092a\u093e\u0902\u0921\u0941\u0930\u0902\u0917 \u0915\u093f\u0928\u093e\u0930\u0947 \u092f\u093e\u0902\u091a\u0940 \u0926 \u0907\u0928\u094d\u0938\u094d\u091f\u093f\u091f\u094d\u092f\u0942\u091f \u0911\u092b \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0902\u091f\u094d\u0938 \u0911\u092b \u0907\u0902\u0921\u093f\u092f\u093e\u2019 (ICAI) \u091a\u094d\u092f\u093e 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