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Articles by P.R. Sethuraman

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

Posted by P.R. Sethuraman 28 August 2023 4080 Views

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

Posted by P.R. Sethuraman 27 December 2022 1809 Views

'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

Posted by P.R. Sethuraman 15 December 2022 2621 Views

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



Synopsis on Union Budget 2022

Posted by P.R. Sethuraman 04 February 2022 5013 Views

All about Budget 2022



Tax treatment of dividend received from company

Posted by P.R. Sethuraman 31 May 2021 16078 Views

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

Posted by P.R. Sethuraman 24 May 2021 12301 Views

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

Posted by P.R. Sethuraman 17 February 2021 8693 Views

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

Posted by P.R. Sethuraman 10 February 2021 4040 Views

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

Posted by P.R. Sethuraman 19 January 2021 6657 Views

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

Posted by P.R. Sethuraman 28 December 2020 3712 Views

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.




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