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Woman Empowerment

  CMA Mrudula M    06 March 2021 at 10:44

The empowerment of women is a necessity for the development of a society, as it enhances both the quality and the quantity of human resources available for development.



Section 196D | TDS on Income of foreign institutional investors from securities

  CA.R.S.KALRA    06 March 2021 at 09:59

Under Section 196D of the Income Tax Act, TDS is deducted for a Foreign Institutional Investor if the income is in respect of securities referred to in Section 115AD.



QRMP Scheme - Should we adopt or not?

  CA Sapna Ghelani    06 March 2021 at 09:59

There is a lot of confusion amongst people regarding whether to opt for QRMP or to continue with monthly returns. In this article, we will discuss the pros and cons of the scheme and whether you should opt for it or not.



Taxability In Case Of Partly Agricultural And Partly Non-Agricultural Income

  Ritik Chopra    05 March 2021 at 09:48

Discussing how taxpayers can distribute their income in case of agricultural income and non-agricultural income according to Rules 7, 7A, 7B and 8 of the Income Tax Rules, 1962.



Section 196C | TDS on Income from foreign currency bonds or GDRs

  CA.R.S.KALRA    05 March 2021 at 09:48

Under Section 196C, any income arising by way of interest, dividend, or long term capital gains from foreign currency bonds or GDRs is liable for TDS @ 10%.



Sec 54B - Exemption From Capital Gain on Transfer of Land used for Agricultural Purposes

  Neethi V. Kannanth    04 March 2021 at 17:00

The exemption u/s 54B is available only if capital gain arises on transfer of land used for agricultural purpose is utilized for purchasing another land which will be utilized for the purpose of agriculture.



Amendment in Companies Act, 2013 in February 2021

  CS Divesh Goyal    04 March 2021 at 14:14

In this editorial, the author shall try to cover all such amendments along with the impact of the same on the Corporates.



Procedure to Download or View Public Documents on the MCA Portal

  Prachi Bansal    04 March 2021 at 09:43

In order to view or download public documents, one needs to access the MCA portal service. In this article, we discuss the steps and procedure to view public documents on the MCA Portal.



Section 196B | TDS on long term capital gains (LTCG) from units referred to in section 115AB

  CA.R.S.KALRA    04 March 2021 at 09:43

Discussing the meaning, rate of TDS, nature of payment etc. of Section 196B which deals with TDS on long term capital gains (LTCG) from units referred to in section 115AB.



How to Come Out of the Failure of CA/CS/CMA Exam?

  Book my lectures    04 March 2021 at 09:43

Be it your CA, CS, CMA or any professional exam; students feel stress and a high level of anxiety. In this article, we will discuss how you can come out of the failure of the CA/CS/CMA exams.