Volume 1 | Issue 21 | January 2026

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1COVER
2JOURNAL INFORMATION PAGE
3CONTENTS
4FROM THE EDITOR’S DESK
5Systematic Withdrawal Plan
CMA (Dr.) R K Mohapatra
6Analysis of Notifications & Circulars
CMA Yash Paul Bhola
7Social Entrepreneurship

CMA Dr. S K Gupta
8Implementing AI and Automation
CMA Madhuri Kashyap
9Cloud Computing:
CMA Rohan Sharma
10Cybersecurity Basics
CA CMA Sandeep Kumar
11E-commerce Expansion
CMA Shradha Singh
12Section 54EC Bonds
CA Sangam Aggarwal
13Growth Hurts More Than Failure
CMA Shradha Singh
14The Income Tax Act, 2025
CA Sangam Aggarwal
15Revenue Recognition Under Ind As 115
CMA Pooja Mishra
17Back Cover