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Articles by CA Sapna Ghelani

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Sections 145, 145A and 145B of Income Tax Act, 1961

  CA Sapna Ghelani    04 February 2021 at 10:40

Discussing Sections 145, 145A and 145B of the Income Tax Act 1961, including the applicability of Income Computation and Disclosure Standards (ICDS) .



Equalisation Levy | An Analysis

  CA Sapna Ghelani    03 February 2021 at 10:16

Introduction of Equalisation Levy in India was back in 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India.



Union Budget 2021 | Top 5 Expectations by Individuals

  CA Sapna Ghelani    31 January 2021 at 20:05

The 5 most important points which can be expected by INDIVIDUALS in this budget has been analyzed in this article



Enabling ITR Rectification on the portal for the AY 2020-21

  CA Sapna Ghelani    30 January 2021 at 11:39

A rectification request under section 154(1) of the Income Tax Act,1961 is allowed by the Income Tax Department for correcting mistakes when there is a mistake in your Income Tax Return.Rectification can be filled if any error of fact or an arithmetic mistake is made.



Clarity On Table Wise Applicability Of GSTR-9 For FY 2019-20

  CA Sapna Ghelani    23 January 2021 at 13:00

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return.



What is Form 16?

  CA Sapna Ghelani    11 January 2021 at 09:47

In this article, we understand all about Form 16, including its meaning, eligibility criteria, parts, download process, and linkage between Form 16 and Form 26AS.



Intangible Assets - AS-26

  CA Sapna Ghelani    08 January 2021 at 09:37

In this article, we understand all about AS-26 which deals with Intangible Assets including its meaning, applicability, exclusions, initial measurement and difference between AS-26 and AS-38.



How to Change the Authorised Signatory on the GST Portal?

  CA Sapna Ghelani    05 January 2021 at 16:58

In this article, we discuss the steps through which a taxpayer or professional can change the authorised signatory on the GST Portal.



Mistakes to be avoided 3 months before the CA exams

  CA Sapna Ghelani    17 July 2019 at 11:13

Hello Friends.I have recently given CA Final Both Group Exams in May 2019 (Old Course)The reason for posting this article is to help students from avoiding thos..



IPCC Group II preparation tips

  CA Sapna Ghelani    17 February 2017 at 11:42

This post is for those students who await exams in upcoming months