CAclubindia Articles

Centralized Approval of ROC Forms

CS Divesh Goyal 01 March 2024 at 10:34

MCA issued a notification on 02nd February 2024. Notification is related to the Central Processing Center. This seems aimed to free up capacity at the offices of Regional Directors and Registrar of Companies to deal with governance, penalty, scrutiny matters.

Companies Act, 2013: A Decade of Transformative Impact on India's Corporate Landscape

CS CHARU VINAYAK 01 March 2024 at 08:44

The enactment of the Companies Act, 2013 marked a significant milestone in India's corporate governance framework.

Partnership Company ITR Filing: All you need to know

Ishita Ramani 01 March 2024 at 08:44

In this article, we have discussed all about ITR filing for partnership firms which will help you become more.

Capital Receipts and Revenue Receipts: Purpose, Taxability & Examples

Khush Trivedi 29 February 2024 at 15:36

In any business the basic fuel that requires to keep the business alive is only an Income or Receipts. As the important purpose of an economic activity is to earn money business is generating different types of revenues. We can bifurcate these Revenues or Receipts in two different categories i.e. Capital Receipts & Revenue Receipts

Exemptions Under GST

Priya Mulukutla 29 February 2024 at 11:01

The Goods and Services Tax, GST is the indirect tax applicable in India on the purchase of goods and services. The GST Council is tasked with the responsibility of recommending to Unions and States on important issues, including the goods and services that are to be exempted from GST.

Does a company need three individual KMPs?

CS Divesh Goyal 29 February 2024 at 09:21

The subsequent article will delve into a highly consequential topic pertaining to the Key Managerial Personnel of Companies, which is regulated by Section 203 of the Companies Act, 2013.

What are the Property Rights for NRI?

CA Arun Tiwari 29 February 2024 at 08:43

In this article, we'll explore the property rights of NRIs and the legal framework surrounding their ownership in India.

Leave Encashment Taxability

Khush Trivedi 28 February 2024 at 15:57

Employees can accumulate the un-utilize paid leaves till their retirement or resignation from the company & which compels the employer to compensate the unutilized paid leave of the employees. This concept is better known as leave encashment.

Dearness Allowance: What is DA?

Priya Mulukutla 28 February 2024 at 14:42

Dearness Allowance is the additional payment the Government and Public Sector Entities make to their Employees and Pensioners. The intent is to mitigate the effect of rising inflation.