Articles by P.R. Sethuraman

What is Taxability on lump sum or monthly amount received from the builder?

P.R. Sethuraman 28 August 2023 at 14:44

Crux of this article is to examine whether redevelopment compensation paid by the builder on account of hardship faced by the owner of a property due to displacement of the occupants, alternate accommodation, etc., is in the nature of capital receipt taxable.

All about Management and Governance

P.R. Sethuraman 27 December 2022 at 08:53

'Management' means a job given got it done. It is managing an affair or a work entrusted. It is nothing more or less than that.

Audit and Accounts

P.R. Sethuraman 15 December 2022 at 10:39

Debits and credits are twins of Accounting, On which depend the efficacy of Accounts.

Synopsis on Union Budget 2022

P.R. Sethuraman 04 February 2022 at 17:15

All about Budget 2022

Tax treatment of dividend received from company

P.R. Sethuraman 31 May 2021 at 14:51

The Finance Act, 2020 abolished DDT and moved to the classical system of taxation wherein dividends are taxed in the hands of the investors. Let us discuss the tax treatment for the same.

Government Extends Due Date Compliances under Income Tax and Launches New E-Filing Portal

P.R. Sethuraman 24 May 2021 at 09:43

Discussing the extended timelines for due date compliances in the Income Tax Act in a tabular format and the launch of the new e-filing portal of the Income Tax department.

Doctors and Auditors as Professionals

P.R. Sethuraman 17 February 2021 at 18:25

Let us discuss which profession among Chartered Accountant and Doctor is more ambitious because both of them are the same level of profession and rendering similar task, both engaged in treatment and making a person healthy.

Impact of Union Budget 2021

P.R. Sethuraman 10 February 2021 at 17:04

Studying the Impact of Union Budget 2021 on different sectors and how it will contribute to the overall development of the economy.

Pre Budget Thoughts For 2021-22 Budget

P.R. Sethuraman 19 January 2021 at 12:25

This article discusses important areas like direct tax,dividend,etc that should be raised in the upcoming budget and also the impact of covid on the budget.

Role of Dividend Tax in Achieving the Essence of the Budget

P.R. Sethuraman 28 December 2020 at 13:17

In this article, we discuss various changes that must be implemented in order to achieve the essence of the budget. One among them is the introduction of dividend Tax for the reasons mentioned in this article.