Popular Articles

The Budget traditions

Anjani Kumar Sharma 26 February 2015 at 10:40

The Union Budget brings in a lot of colours and excitement with it. There are myriads of rituals and traditions forming part of the rich heritage. In an effort to identify the most interesting rituals we have compiled the following: The 5:00 P.M. St

Career path in CA, CS and CMA

Team IN Filings 18 January 2023 at 08:42

A Chartered Accountant (CA), a Company Secretary (CS), and a Cost and Management Accountant (CMA) are all highly qualified and respected professionals in the field of finance and accounting. They each have their own unique roles and responsibilities, but all play an important and irreplaceable role in the business world.

Psychology hunting for CAs

CA Surendra 01 August 2011 at 13:08

Failure disappoints everyone be it the person directly concerned to the failure or the one who is concerned about that individual who fails. But the bigger pain is fel when there's salt being added to the wound. Nobody likes that. Not everyone

Income Tax Rules providing tax exemption to charitable and religious entities modified

CA Nikita 20 June 2007 at 01:52

June, 14th 2007Charitable and religious entities -Amendments to rules providing tax exemption The Ministry of Finance explained the relevant changes made to the Income Tax Rules 1962 that provided tax exemption to charitable and religious entities. T

Interest/late fees for services of pre-GST era, received after 1st July 2017, are liable to GST

Bimal Jain 31 August 2019 at 16:56

The AAR, Tamil Nadu in the case of M/s Chennai Port Trust has held that the amounts received on or after July 1, 2017 towards interest, late fees, penalty relating to services of lease/rent, due to delayed payment of consideration for those services rendered by Applicant before July 1, 2017, are liable to GST.

Important Things of GST to Remember This March 2022 ending!

CA Umesh Sharma 28 March 2022 at 12:41

The author lists down the points on which the taxpayers need to pay attention at the end of financial year for GST

Breather for Startups from Angel Tax

Nirmal Beniwal 14 February 2018 at 10:53

Introduction: This article clears the position of startups as regards the applicability of angel tax.Background: Clause (viib) of sub section (2) of section 56 ..

MCA relaxations amid resurgence of COVID-19 Pandemic

Lakhan Gupta 04 May 2021 at 09:48

Discussing relaxations provides by MCA on levy of additional fees in filing certain forms under the Companies Act, 2013 and time gap between two consecutive board meetings.

Introduction of GST

CA Rishi Goyal 21 September 2016 at 10:59

GST purposes to bring uniform indirect tax regime in the country by subsuming central and state indirect taxes into single indirect

Section 15 of CGST Act 2017: Value of Taxable Supply

Harsh Kaushik 10 May 2023 at 09:52

Section 15 of the CGST ACT 2017 talks about the Value of Supply of Goods or Services or Both shall be the Transaction Value, Which is the Price actually paid or payable for the supply of goods or services or both where the supplier and recipient of the supply are not related and the price is the sole consideration for the supply.