Articles by CA Sapna Ghelani

TDS Rate Chart: What are the applicable TDS rates for FY 2021-22?

Posted by CA Sapna Ghelani 19 February 2021 39082 Views

The TDS rate Chart for FY 2021-22 and AY 2022-23. The TDS rate chart has been updated with all the latest amendments as per the Finance Act 2021.

GST Registration to be cancelled for Mismatch in Sales Return

Posted by CA Sapna Ghelani 17 February 2021 16618 Views

CBIC has issued a Standard Operating Process (SOP) for suspension of registration of a person if on the observance it indicates a violation of the GST Act.

FASTag Mandatory! Doubling of Toll Fee for Vehicles without FASTag

Posted by CA Sapna Ghelani 17 February 2021 2930 Views

Union Transport Minister Nitin Gadkari on Sunday said that the deadline for implementation of FASTag will not be extended and vehicle owners should immediately buy the e-payment facility.

What not to do during CA Final Preparation!

Posted by CA Sapna Ghelani 10 February 2021 10725 Views

Usually, every candidate knows what should they do but there are some important points to be taken care of focusing on What Not To Do while preparing for CA Final Exams. Let us discuss the same.

All About Voluntary Payment Using Form GST DRC 03

Posted by CA Sapna Ghelani 09 February 2021 24756 Views

FORM GST DRC-03 is a digital intimation of payment made by the taxpayer voluntarily or made against show cause notice issued by the department or in adherence to section 142(2) and 142(3) of CGST Rules 2017.

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

Posted by CA Sapna Ghelani 05 February 2021 42708 Views

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

Posted by CA Sapna Ghelani 03 February 2021 1688 Views

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

Posted by CA Sapna Ghelani 01 February 2021 2209 Views

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

Mistakes to be avoided 3 months before the CA exams

Posted by CA Sapna Ghelani 13 January 2020 27692 Views

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...