Popular Articles

Large Taxpayers now Quarantined!

CA Umesh Sharma 10 August 2020 at 14:42

Many taxpayers are getting notices, stating their aggregate turnover is more than Rs. 5 Cr. during FY 2019-20, considering returns of FY 2019-20 filed up to 25th July 2020

Legal compliance for business through E-commerce Operator (ECO)

MOHIT JAIN 27 May 2020 at 10:10

In this article, we would highlight the important aspects under the Goods & Service Tax Act, 2017 (GST Legislation) and Income Tax Act, 1961, in connection with online sale through ECO.

Section 194IA: Understanding TDS on Immovable Property

CA Sanat Pyne 01 April 2023 at 09:00

Section 194IA of the Income Tax Act governs the TDS deduction on the transfer of immovable property. In this article, the author will discuss the provisions and implications of this section in detail.

Time of supply under GST explained!

CA Ritesh 01 March 2017 at 11:38

Provided that the date of receipt of payment shall be the date of credit in the bank account when such credit in the bank account is after four working days from the date of change in the effective rate of tax.

Company secretary for banks - RBI discussion paper released

CS Lalit Rajput 12 June 2020 at 22:09

RBI has released a discussion paper on the 12th June 2020, on 'Governance in Commercial Banks in India' for public comments.

How to Study for CA-IPCE Taxation Paper?

CA Arpita Tulsyan 10 June 2016 at 10:56

1. Which Books/Material to refer?My Suggestion would be:Concentrate More on ICAI Material i.e. Module & Practice ManualGo through the entire Supplementary Material & Revision Test Papers which are issued by the ICAI for respective attempt.Sol

Highlights on Ben-2 by ICSI

CS CHARU VINAYAK 23 July 2019 at 11:57

The indirect holding is mandatory for the consideration of significant beneficial owner

A fast growing firm can be a ticking time-bomb

Equitymaster 02 October 2010 at 13:10

Of all things in a company, an average investor seems the most enamoured with earnings. Especially the growth in earnings. A company that has managed to grow its profits by a factor of 5x to 6x over the last few years is dubbed as a super achiever.

Govt. Company Vs. Corporation

Professional Careers Academy 25 December 2008 at 12:36

Govt. Company Vs. Govt. CorporationGenerally people think there is no difference in Govt. Company and Govt. Corporation. They generally use these words interchangeably while this is not the case. As per Section 617 of the Companies Act, 1956, Govt.

Issues & solutions: Valuation, Classification, Exemption under GST

Madhukar N Hiregange 21 June 2018 at 11:10

Valuation: Deposit vs advances:Issue: Levy of GST on the deposits and advances liable? When amount is collected as deposit, then it is not taxable to GST