Popular Articles

How to achieve your goals 10X Faster

CA Gyati Gupta 07 July 2021 at 09:36

If you want to achieve your goals, start working towards them. Even if you fail, you'll be proud of yourself and if you're committed, you'll begin to succeed.

Some facts related to Defamation

FCS Deepak Pratap Singh 02 December 2020 at 09:52

A defamatory statement is a statement calculated to expose a person to hatred, contempt, or ridicule or the person is injured in his trade, business, profession, or he is defamed in such a way that he is shunned or avoided in society.

Form 26AS: The easiest way of recalling the TDS amounts deducted during the year

Ranu Gupta 24 June 2019 at 11:21

With the due date of income tax return filing approaching soon, the taxpayers have started collecting the necessary documents and information. If you are provid..

Removal of Disqualification of Director without reviving company

CS Divesh Goyal 12 February 2018 at 10:44

Short Summary:In this Flash editorial, the author begins by referring the provisions of Removal of Disqualification of Director. While, MCA has issued Condonati..

Residential Status of an individual with changes of Finance Bill, 2020 as per IT Act 1961

Vidushi Agrawal 08 May 2021 at 09:38

As per the Income Tax Act, a foreign citizen may end up being an Indian Resident & liable to pay tax for a particular year. So, it is important to know one's residential status.

Highlights of Union Budget 2022

Dr. Suresh Surana 03 February 2022 at 13:14

India Budget 2022 - Highlights

Refund under the GST regime

Chandani Nawalkha 27 October 2020 at 09:58

Under the GST regime, the cases of refund are summarized in this article and are mostly governed by Section 54 of CGST Act, 2017 and Rules 89/96 of CGST Rules, 2007.

An Insight into E-Invoice System

CA Amit Harkhani 25 March 2020 at 10:28

A) Background:- 1) The GST Council, at its 37th meeting held at Goa on 20th September, 2019 approved the introduction of E Invoicing System. Accordingly t..

Difference Between Debit Note And Credit Note

Law Legends 30 October 2023 at 10:14

After issuance of the original invoice, there could be changes like change in value, change in tax amount or rate, or any other similar change. It happens in the normal course of business, in this instance "Debit/Credit Note" is issued to give the effect of changes in the account.

Section 203A | Tax Deduction and Collection Account Number

CA.R.S.KALRA 17 March 2021 at 10:03

Under the provisions of section 203A of the Act, every person deducting tax or collecting tax is required to obtain TAN and quote the same for reporting of tax deduction/collection to the Income-tax Department.