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Analysis on taking loan by LLP

  GOpal Rathnam    08 March 2021 at 09:44

An analysis on 'Whether a Limited Liability Partnership can accept loan or deposit from an individual' and the author's views regarding the same, as per the LLP Act.



Key Takeaways from the 2021 CSR Amendment Rules

  CS Shubham Katyal    08 March 2021 at 09:42

MCA has amended the Companies (CSR Policy) Rules, 2014 through a notification dated January 22, 2021, thus giving effect to the changes introduced in CSR by the Companies Amendment Acts of 2019 and 2020.



Tax Implications on Digital Advertising Services

  akshay parakh    06 March 2021 at 17:12

Discussing how advertisements in digital platforms like YouTube, Instagram, and Facebook etc. work and how Taxation at various point of business occurs.



Compliance Calendar March 2021

  MK GUPTA (Chartered Accountant    06 March 2021 at 16:09

March is a month of important compliances. In this article, we discuss all the compliances w.r.t Income Tax, GST, Companies Act and other laws.



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.



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%.



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.



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.