Articles by CMA SIVAKUMAR A,ACMA.

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Tax Planning while setting up of a business with reference to nature of business

  CMA SIVAKUMAR A,ACMA.    25 March 2023 at 15:32

Tax Planning while setting up of a business with reference to the Nature of business related with AY 2021-2022, AY 2022-2023 and AY 2023-2024. An analysis of Eight important Deductions as per the Income Tax Act.

Posted in Income Tax  2 comments |   8857 Views


Section 73 and 74 of CGST Act 2017: Demand of Tax

  CMA SIVAKUMAR A,ACMA.    01 March 2023 at 09:02

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

Posted in GST  1 comments |   79300 Views


GST Audit: A Brief Analysis

  CMA SIVAKUMAR A,ACMA.    19 December 2022 at 09:00

GST Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal

Posted in GST |   8359 Views


Case Study - Investment Avenues

  CMA SIVAKUMAR A,ACMA.    07 August 2021 at 09:07

Investment avenues refer to the different alternatives, through which, different people can channelize their money in a profitable manner.

Posted in Professional Resource |   5307 Views


Tax Planning while setting up of a business for A.Y 2021-2022 and A.Y 2022-2023

  CMA SIVAKUMAR A,ACMA.    17 May 2021 at 10:06

Tax Planning while setting up of a business with reference to the Nature of Business for A.Y 2021-2022 and A.Y 2022-2023 - An analysis of Eight important Deductions as per the Income Tax Act.

Posted in Income Tax |   8947 Views


Redemption of Debentures as per Companies Act 2013 and its latest Amendments

  CMA SIVAKUMAR A,ACMA.    14 December 2020 at 09:52

Through this article, I intend to summarize relevant provisions relating to the Redemption of Debentures as per the Companies Act 2013 and its latest Amendments.

Posted in Corporate Law  1 comments |   41940 Views


Bonus Shares and Right Issue as per Companies Act 2013 and its latest Amendments

  CMA SIVAKUMAR A,ACMA.    07 December 2020 at 09:57

Through this article, I intend to summarize relevant provisions relating to Bonus Shares and Right Issue as per the Companies Act 2013 and its latest Amendments.

Posted in Corporate Law |   4535 Views


Buyback of Shares as per Companies Act 2013 and its latest Amendments

  CMA SIVAKUMAR A,ACMA.    23 November 2020 at 09:59

Summarizing relevant provisions relating to Buy-Back of Shares as per Companies Act 2013 and its latest Amendments including relevant accounting journal entries.

Posted in Corporate Law  1 comments |   7085 Views


Redemption of Preference Shares as per Companies Act 2013 and its latest Amendments

  CMA SIVAKUMAR A,ACMA.    16 November 2020 at 10:25

Through this article, I intend to summarize relevant provisions relating to the Redemption of Preference Shares as per Companies Act 2013 and its latest Amendments.

Posted in Accounts |   37359 Views


IND AS 38, IAS 38, and SIC 32 - Intangible Assets

  CMA SIVAKUMAR A,ACMA.    02 November 2020 at 10:02

Each AS offers a wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. In this article, we discuss IND AS 38, IAS 38, "Intangible Assets"

Posted in Accounts |   4168 Views