Articles by CMA SIVAKUMAR A,ACMA.

CGST Act 2017: Demand of Tax Under Section 73 & 74

Posted by CMA SIVAKUMAR A,ACMA. 23 September 2023 85539 Views

Understand CGST Act Sections 73 & 74 on tax demands. Learn about procedures for short-paid tax, wrongly claimed ITC, and penalties. Pay tax voluntarily.

Business Setup Tax Planning: Key Sections Explained

Posted by CMA SIVAKUMAR A,ACMA. 25 March 2023 9309 Views

Understand tax planning for new businesses. Explore presumptive taxation for small businesses, professions, and specific industries like mineral oils and transport.

GST Audit Explained: Your Guide to Compliance

Posted by CMA SIVAKUMAR A,ACMA. 19 December 2022 8774 Views

Understand GST Audits, including types, procedures, and taxpayer rights. Ensure compliance and avoid penalties with our expert analysis.

Investment Avenues: Ravi's Case Study & Advice

Posted by CMA SIVAKUMAR A,ACMA. 12 August 2021 5703 Views

Explore Ravi's investment portfolio and discover optimal avenues for his Rs 9 Lakh investment, considering safety, profit, and tax benefits.

Business Tax Planning: AY 2021-22 & 2022-23

Posted by CMA SIVAKUMAR A,ACMA. 22 May 2021 9041 Views

Understand tax planning for your new business for AY 2021-2022 and AY 2022-2023. Explore presumptive taxation and special provisions.

Redemption of Debentures: Companies Act 2013 Guide

Posted by CMA SIVAKUMAR A,ACMA. 14 December 2020 44057 Views

Understand debenture redemption under the Companies Act 2013 & amendments. Explore sources, methods, and DRR requirements. Learn how to comply.

Bonus & Right Shares: Companies Act 2013 Explained

Posted by CMA SIVAKUMAR A,ACMA. 07 December 2020 4770 Views

Understand Bonus Shares and Right Issues under the Companies Act 2013. Learn about eligibility, procedures, and accounting treatments for these share issuances....

Companies Act 2013: Share Buyback Rules Explained

Posted by CMA SIVAKUMAR A,ACMA. 23 November 2020 7400 Views

Understand the Companies Act 2013 rules for share buybacks. Learn about authorisation, limits, and accounting treatment for your company's share repurchase.

Redeem Preference Shares: Companies Act 2013 Guide

Posted by CMA SIVAKUMAR A,ACMA. 16 November 2020 39131 Views

Understand how to redeem preference shares under the Companies Act 2013. Learn about sources, conditions, and accounting for redemption.

Understanding IND AS 38, IAS 38 & SIC 32 Intangible Assets

Posted by CMA SIVAKUMAR A,ACMA. 02 November 2020 4325 Views

Explore IND AS 38, IAS 38, and SIC 32 for accounting intangible assets. Learn recognition, measurement, and disclosure requirements for your business.