Popular Articles

ST on Director's remuneration - Instigating litigation!

Pradeep Jain 25 September 2015 at 10:57

Introduction:- The issue regarding leviability of service tax on remuneration paid to the directors has been matter of concern since 07.08.2012 when reverse charge mechanism was introduced vide notification no. 45/2012-ST dated 07.08.2012 for the s

Section 44AA: Maintenance of accounts by certain persons carrying on profession or business

Ritik Chopra 16 August 2021 at 09:13

Maintenance of books of accounts is one of the most important tasks for any business or profession. Discussing the provisions u/s 44AA of the Income Tax Act, 1961 related to maintenance of accounts.

Cases of Compulsory Scrutiny of Income Tax!

CA Umesh Sharma 28 July 2022 at 17:44

CBDT has provided Guidelines for compulsory selection of returns for Complete Scrutiny for FY 2022-23. Also, procedure for compulsory selection has also been provided in the guidelines provided by CBDT.

Procedure for issue of rights share

CS CHARU VINAYAK 11 September 2019 at 11:23

Conditions for further issue of shares to equity holders rights issue [u/s 62(1)(A)]

Me - Unplugged!

Jigar Shah 17 November 2012 at 12:14

Dear Friends,Discomfort has engulfed me way too much, that transpires me to write this piece of article. Today, I am gonna speak my mind on our torrid state of affairs. The course which keeps the degree in abeyance (unless you give up) till someone c

Safe harbour Rules Vs Permanent Establishment

MOHIT JAIN 07 April 2014 at 12:00

Government has notified Safe Harbour rules (SHR) to provides certainty to Indian associate enterprise of MNC group in its Transfer Pricing Assessment The bigger question is that whether safe harbour will

Payment within 180 days: Whether Blessing or Curse?

CA Raj Shah 18 January 2023 at 08:42

Recently, we are coming into the knowledge that audit u/s 66 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act”) is being carried out and in almost all the audits, one of the paras.

FAQs on Annual Information Statement (AIS)

Jatin Pal 29 November 2021 at 09:48

FAQ's on Annual Information Statement

FAQs on Fast Track Exit Mode

CA Harish Negi 21 February 2013 at 11:29

Hello friends following are the frequently asked questions on Fast Track Exist. 1. What is Fast Track Exit (FTE) Mode? Ministry has issued Guidelines for "Fast Track Exit (FTE) Mode" to give opportunity to the defunct companies to get

Types of companies formed under CA,2013

CS M.Kurtrala Nathan 28 May 2014 at 11:50

There are totally 15 types of companies can be formed under the Companies Act,2013. S.No Company Types of Companies 1 Public Public Company limited by shares 2 Public Company