CBIC issued Circular No.146/02/2021-GST on dt 23-02-2021 regarding the applicability of Dynamic QR Code on B2C invoices and compliance of N.No.14/2020 - CT dated 21-03-2020.
Audit risk is a risk that an auditor will not detect errors or fraud while examining the information collected and a material misstatement may go undetected.
Discussing Section 194Q (TDS on payment of a certain sum for purchase of Goods) of the Income Tax Act, which has been introduced by the Finance Minister in Union Budget 2021.
Discussing the reality of Section 255(7) with the help of analyzing the pros and cons of the Faceless Adjudication Mechanism, which was announced by FM in Union Budget 2021 Speech.
Employers and businesses can subscribe to Onsurity for their team with a wide range of selectively curated plans.
With the current economic scenario, the articleship stipend is inadequate to meet a CA student's travel expenses, let alone its monthly necessities. So, is it a necessity to increase this monthly stipend? Let us discuss.
Domestic companies get an option to pay their corporate taxes at a concessional tax rate u/s 115BAA and 115BAB of the Income Tax Act, 1961 by filing Form 10IC and Form 10ID pertaining to certain conditions.
A combined reading of Section 16(1) of CGST Act, 2017 and definitions it is concluded that registered persons can avail ITC (IGST & CGST & SGST) u/s 16(1) of CGST Act, 2017 and not separately under respective Acts.
Discussing Section 194LD of the Income Tax Act which deals with the TDS on Income by way of Interest on certain Bonds/Government Securities including its meaning, rate of TDS, nature of payment etc.
This article is an attempt to elaborate the difference between Statutory provisions applicable to Companies under Existing Payment of Gratuity Act 1972 (Amended) & The Social Security Code 2020 effective from 01.04.2021.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"