TAxation of non residents Who is a resident for tax purposes? (Section 6) INDIVIDUAL An individual is considered as a resident if he is in India for 182 days or more in a previous year OR in India for 365 days o
Position of Private and Public Limited Company - Companies Bill 2012 CS Amitava Banerjee Introduction: The existing business structure in India provides for two types of Companies, Private and Public. The Companies Bill 2012 has ushered
TO DECIDE A CAREER IS ONE OF THE TOUGHEST DECISION IN THE LIFE. . Students generally decide what is good at "present" and accordingly join that course. (Example : An exponential increase in number of CA students, as the mass thought CA c
SEARCH & SURVEY-PROVISIONS & PROCEDURES-A BRIEF OVERVIEW Search & seizure-meaning of: Search, according to normal dictionary meaning, means to look out, to seek or to find something the presence of which is su
What do we mean by planning? Planning is the process of thinking about and organizing the activities required to achieve a desired goal. It involves creation and maintenance of a plan. Planning always has a purpose achievement of a goal or
Dear Friends, I cleared my CA final in revaluation (October 2012), and completed GMCS training (December 2012) few days back. I enjoyed the training a lot, it was a nice experience to learn with fun. Few tips for students who are willing to join GMC
INTRODUCTION Cloud computing which was the earlier jargon of technical persons now has become a common word. It affects people over diverse segments and hence has also become relevant to finance professionals. Cloud computing actually is a m
Utility of Cloud Computing for Accounting & Taxation Firms In the present day business functions and financial activities technology acts as a major requisite. Technology has changed the ways we exchange financial information and presentat
First of all Happy New Year to the readers and happy new tax benefits. 1. Every Family member to be an assessee: Every family member should be an income tax assessee to avoid clubbing provisions and avoid the gifting complications. 2. Prepare
Note on Allowability of deduction u/s. 80HH to 80TT of the Act to the extent of Gross Total Income in light of provision of section 80AB and determined Judicial Pronouncements: 1.1 Section 80AB of the Act: Deductions to be made with re
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