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Articles by CA Rakesh Negi

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Auto-population of E-Invoice details in GSTR-1

  CA Rakesh Negi    16 November 2020 at 10:25

Understanding the update related to the auto-population of E-Invoice in GSTR-1 which has been provided on the GST Portal.



TDS Section 194C | Payment to Contractor

  CA Rakesh Negi    03 June 2020 at 10:34

The present article briefly covers the important provisions and recent changes relating to "TDS on Payment to Contractors", which is covered u/s 194C of the Income Tax Act 1961.



Tax Audit under Income Tax Act after the amendments by Finance Act 2020

  CA Rakesh Negi    12 May 2020 at 11:05

Section 44AB, contains provisions of the "TAX AUDIT" under the Income Tax Act 1961. "TAX AUDIT" is an examination of books of accounts of the assessee. The examination is conducted to ensure that the assessee has properly maintained the books of accounts and other records and the tax liability has been computed properly.