Popular Articles

Welcome clarification from Govt for TCS on cash sales

Posted by Rani Jain 27 June 2016 4380 Views

It's wonderful to have clarification vide circular no. 23/20169 dt. 24th June, 20016 from Government. Government had clarified liability to collect Tax a

One Person Company: An Overview

Posted by Y Ramakrishnan 16 March 2023 4379 Views

One Person Companies (OPCs) in India are a unique type of corporate entity that was introduced in the Companies Act, 2013. The concept of OPCs was introduced with the objective of promoting entrepreneurship and providing a simpler form of business structure for individuals.

Section 194H | TDS on Commission and Brokerage

Posted by CA.R.S.KALRA 23 January 2021 4378 Views

In this article, we discuss Section 194H of the Income Tax Act which deals with TDS on Commission and Brokerage including its applicability, rate of TDS, and major judicial pronouncements.

Control under Ind AS Framework and its effect on Financial Reporting

Posted by Mohd Zain 01 June 2022 4377 Views

The concept of control is far more different than Legal aspects of the companies act 2013. Actually the word 'control' is projected to indicate who is going to consolidate the entity and prepare entire group financial statements.

Journey of Insolvency and Bankruptcy code

Posted by Mayank Mohanka 22 July 2019 4377 Views

The intent of the Legislature in repealing the erstwhile SICA Act and its substitution with the new Insolvency & Bankruptcy Code (IBC) 2016was to ensure mor

Practical difficulties of implementing 206C(1H) and 194Q

Posted by Shailesh Prajapati 02 May 2021 4376 Views

This article brings out the practical difficulties as well as a probable solution to the difficulties faced by Small and Medium Enterprise while implementing section 206C(1H) and 194Q.

Credit Risk: What it is and Why it matters

Posted by Guest 12 November 2018 4376 Views

When someone owes you money, you are exposed to Credit Risk � the risk of incurring a loss if the person will not return your money. When you are in busin

How December can bring huge sale on branded products due to GST?

Posted by CA Ritesh Gyanchandani 02 November 2017 4376 Views

How December month can bring huge sale on branded products due to GST?

GENERAL TIPS TO STUDENTS

Posted by Deepak Maithani 25 March 2008 4375 Views

(A) Before the examination - (a) Understand the subject thoroughly. (b) Do not memorise answers without understanding. (c) After getting general idea of a subject, select at least 80 important questions and prepare them thoroughly.

No Reduction In The Intensity Of GST Work

Posted by Nagesh Bajaj 18 June 2019 4374 Views

As the future of the Goods and Services Tax is still uncertain in India but our efforts to elaborate the broader concept of GST will continue in the same manner.