CAclubindia Articles
Taxability of foreign companies in India
In India, companies are taxed on their income according to their residential status. A company with residential status in India will be taxed on its global income whether earned in India or outside India whereas a non resident company will be taxed only on income received, accrued or arise in India.
Last chance to avail ITC for FY 2018-19
The article deals with the important due dates for the FY 2018-19.
FDI Entry : How Non Resident investors can enter India
F.D.I. Entry options: How Non Resident investors can enter India
Requirement of Accounting and Funding Arrangement for Gratuity Benefits
This article is an attempt to give clarity about requirement of Accounting and Funding Arrangement for Gratuity Benefits.
Process of filing for Advance Pricing Agreements
There are no monetary or other conditions prescribed under the Indian APA rules for a taxpayer to be eligible for applying for an APA.
Tax implications of share trading in India
Here are tax implications of share transactions based on various provisions of Direct Tax Laws.
Latest and simple version of IND AS 23
Latest and simple version of IND AS 23-borrowing costs as amended by companies (Indian accounting standards second amendment rules 2019) and IAS 23
GSTR 9C : Steps for Filing Form GSTR 9C
GSTR 9C - The article deals with the pre-requisites for filing FORM GSTR 9C
GST on royalty paid to government for mining on or after 01.01.2019
GST on royalty paid to government for mining is a confusing area. There are two scenarios i) GST on royalty paid to Govt before 01.01.2019 ii) GST on royalty paid to Govt on or after 01.01.2019. The discussion is mainly focused in the point of view of assessee engaged in the business of quarry.
Goods and Services under Reverse charge as on 1st March 2020
Goods and Services that will be charged under the Reverse charge Mechanism as on 1st March 2020 with their effective dates.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
