Popular Articles

Place of Effective Management in India - A Detailed Analysis

Sneha Lad 16 April 2019 at 11:31

The term 'Place of Effective Management' (POEM) had already been in existence in the Income Tax Act, 1961 ('The Act') for the purpose of application of special provisions for taxing shipping

Revision for Accounting Standards - CA Intermediate (Part 1)

Poojitha Raam Vinay 26 April 2022 at 16:37

Revision for AS - CA Intermediate (Part 1)

Job work under GST - An overview

CMA Ramesh Krishnan 27 December 2019 at 10:16

Job work sector is an integral part of manufacturing process and contributing significant role in the Indian manufacturing industry, by its nature and importance GST gives special attention on this sector and made some special provision related to Job work industry.

CBDT inserts two new rules after Rule 21AH and two new forms after Form No.10IF

CS Tanveer Singh Saluja 11 August 2021 at 09:26

CBDT has notified a new set of rules to amend the existing Income-tax Rules, 1962. The aim of this amendment is to insert two new rules after Rule 21AH and two new forms after Form No.10IF.

Nov 20 CA Inter Audit Super Paper Analysis (New Course) - Descriptive Portion

CA Ravi Taori 05 December 2020 at 10:08

It is the most important thing to analyze paper so that we can give efficient and effective content to students. In this article, we analyze the Nov 20 CA Inter Audit Paper Analysis - Descriptive Portion

Networking: A development tactic for Professionals today

Hetvi Sheth 23 September 2014 at 13:23

At any event or gathering, amongst the conversations that follow over the latest notification, law amendment or a book, I am sure we have all come across someone say, Do you know Mr who works in this enterprise and trains in the domain

Matrix of Input Tax Credit on opening stock in Transitional Provision

CA Vinod Kumar Chaurasia 26 August 2017 at 13:57

This article presents a matrix about how to claim input tax credit on opening stock as per transitional provisions u/s 140 of CGST Act, 2017 in respect of vario..

Clause by clause analysis of Revenue items & outward supply disclosures in Annual Returns - Part 4

CA Yash Shah 09 December 2022 at 08:58

Filing of the annual return is not entirely a new phenomenon for taxpayers who were required to file annual return and submit reconciliation certificate by the specified persons including Chartered Accountant under the State VAT laws.

Debt Instruments

CS M Pota 17 October 2016 at 11:16

This Article is Prepared with a view to have understanding about the Debt instruments available in the Domestic as well as International Market

The 5G to Rs.5 trillion Economy

Indraneel Sen Gupta 26 September 2019 at 10:49

There is has been a big debate on the Rs.5trillion economy dream of India within the next 5 years. Well, the current economic scenario may not suggest us to dream but IFAN finds it to be an opportunity for India under the current circumstances to grow into a 5 trillion economy.