Popular Articles

Section 196C | TDS on Income from foreign currency bonds or GDRs

CA.R.S.KALRA 05 March 2021 at 09:48

Under Section 196C, any income arising by way of interest, dividend, or long term capital gains from foreign currency bonds or GDRs is liable for TDS @ 10%.

Karniti part 27: Pay as you earn - Advance Tax

CA Umesh Sharma 11 March 2014 at 12:15

(March Ending Special Part 2)PAY AS YOU EARN Advance Tax Arjuna (fictional character): Krishna, before 15th March last installment of advance tax will have to be paid. What precautions taxpayers should take? Krishna (fictional character):

CA IPCC Results Out: Are You Ready For Articleship

Nimish Goel 02 August 2016 at 10:56

Today morning 7AM when I was getting ready for a jog, it started raining heavily. Unfortunately, I couldn't go out and decided to open my laptop and edit my

Need for corporate governance

Amitav Ganguly 17 July 2015 at 11:09

• Corporate Governance is the latest trend and the watch word in the business in India and abroad, through the entities of companies. Good governance guides a company’s directions in such a way that it can fulfil its goals and objectives

Union Budget 2021 | How is the Union Budget Prepared?

CCI Team 28 January 2021 at 09:49

While the Budget presentation is a one-day affair, months of preparation go behind it. In this article, we will take a complete look at how the budget documents are actually prepared.

Industry wise analysis of GST rate notifications applicable from 1st Oct 21

Vivek Jalan 04 October 2021 at 09:46

CBIC has issued Notification No's 06/2021 - Central Tax (Rate) to 12/2021 - Central Tax (Rate) to give effect to changes recommended in the rate of goods and services by the 45th Council Meet.

GST on Footwear: New Rates from 22nd September 2025

Mitali 06 February 2024 at 16:19

GST for footwear products now up to to Rs 2500 isat 5% while products priced above Rs 2500 increased to 18% from the existing 12%.

CBDT rescinds Transfer pricing circular

Rahul Chilal 10 July 2013 at 13:39

History: CBDT had issued 2 circulars on 26th March 2013 relating to the selection of transfer pricing method to be adopted by Tax authorities for determination of Arms Length Price in case of research & Development units of MNCs lo

Piercing the Corporate Veil in Taxation Matters

Guest 02 May 2014 at 11:13

INTRODUCTION The concept of taxation is not new in modern India. Tax was basically defined as the burden or charge imposed by the legislative power on persons or property, to raise money for public purposes, whereas taxation&rdqu