Articles by CA Sudhir Halakhandi
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Budget 2024: The New Section 74A - An Analysis
In the financial year 2024-25, Section 74A will replace both Sections 73 and 74, consolidating the calculation of tax and penalty under a single section for both the fraud and non-fraud cases
Budget 2024: Amnesty Provisions under Section 128A w.r.t. Section 73 Demands
In the Budget 2024, a new Section 128A has been proposed by the Finance (No.2) Bill -2024. Under this section 128A, for certain financial years, from 2017-18 to 2019-20
An Analysis of TDS u/s 194Q
TDS at the rate of 0.1% is to be deducted on the amount exceeding Rs. 50 lakhs in any one FY from one seller from whom the buyer has purchased goods worth more than Rs. 50 lakhs.
BUSINESS SUPPORT SERVICE
Business support services have been introduced under the net of service tax by the finance Act-2006 and this is applicable from 1st. May 2006
Rectification of errors under GST
The errors can be rectified in any decisions or order or notice or certificate or any other document as per section 161 but since on most of the cases dealers / asseseee are concerned with the orders hence we should try to understand the concept with Rectification of Mistakes/errors in Orders.
GST Talk with CA Sudhir Halakhandi: GST still needs a lot of improvement
It has been more than 5 years since GST has been implemented in India and now this tax should be completely established in India but according to the news coming continuously from the business sector, problems are still there.
Interview with GST Expert CA Divya Bansal
Meet CA Pooja Bansal who runs her own Youtube channel. Pooja has more than 1.25K Subscribers. She has also authored two books on. Pooja has left no stone unturned in helping people understand GST. Here is an insight into what CA Pooja Bansal does behind the lens.
The Problem Of GST RCM And Suggestion
Let us see what are the financial effects of the RCM in most of the cases where provisions of reverse charge mechanism as mentioned in the GST Laws is applicable.
Is GST not a simple tax?
It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"
Clause 44: Clarifications as per new guidance note - AY 2022-2023
Clause 44: Clarifications as per new guidance note for Assessment Year 2022-2023
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