Popular Articles

Understanding ELSS Mutual Fund

Anil Doshi 09 August 2021 at 09:01

ELSS is a sub-category of equity mutual funds whose main objective is to provide tax-saving benefits to the investors under Section 80C of the Income Tax Act, 1961.

Changes under Customs, Excise & Service Tax: Key Highlights of Union Budget 2025-26

Bimal Jain 04 February 2025 at 10:09

Changes under Customs, Excise & Service Tax

Third Party Insurance deemed to be transferred along with effective control over vehicle in a Hire Agreement

FCS Deepak Pratap Singh 21 April 2022 at 08:48

If you have bought a second-hand vehicle and got the vehicle registered in your name but have not made any change in the insurance policy, then you will not get the claim if the vehicle meets with an accident.

Artificial Intelligence in Quality Control Maturity Model

CA Amrita Chattopadhyay 02 December 2021 at 11:55

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietors towards a technologically driven mechanism to increase operational efficiency.

Budget 2025: Complete Analysis of Proposed Changes and Amendments

CA Aman Rajput 03 February 2025 at 08:53

Direct Tax-Related ChangesTax Rate for Assessment Year 2026-27 and Financial Year 2025-26 IndividualsNew Regime (Revised Slabs)Income up to Rs 4,00,000 - No tax..

ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments

deepak K Gujrati 23 January 2025 at 14:21

UPDATE 17(5)(h) of the CGST Act - GOODS LOST, STOLEN, DESTROYED, WRITTEN OFF OR DISPOSED OF BY WAY OF GIFT OR FREE SAMPLES

Powers of the CIT(A) Limited to AO's Scope under Section 251 of Income Tax Act

Vivek Jalan 03 February 2024 at 08:50

Powers of the CIT(A), of enhancement under section 251 of Income Tax Act is restricted to the matter dealt with by the AO

FAQs on Circular regarding Relaxation of time for filing forms under the Companies Act, 2013

Suhasini 06 July 2021 at 09:23

Frequently Asked Questions on Circular regarding Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by MCA on 03.05.2021 - Revised

Procedure For Admission Of New Designated Partners

CS Divesh Goyal 09 September 2021 at 10:08

As per Section 7 of LLP, 2008 every LLP shall have at least two Designated Partners who are individuals and at least one of them shall be a Resident in India. Only an Individual can be appointed as a Designated Partner.

Budget 2024: Amnesty Provisions under Section 128A w.r.t. Section 73 Demands

CA Sudhir Halakhandi 27 July 2024 at 09:53

In the Budget 2024, a new Section 128A has been proposed by the Finance (No.2) Bill -2024. Under this section 128A, for certain financial years, from 2017-18 to 2019-20