Popular Articles
Issues relating to TDS on Hotel Accommodation Expenditure
Sagar Tilak 15 June 2012 at 11:42The Tax Deduction at Source (TDS) on payment for hotel accommodation has always been a controversial issue. The assessee comes across a situation where he pays for the hotel accommodation taken for the guests of the entity in usual course of busines
Baggage Rules
CMA Poornima Madhava 17 March 2015 at 10:41Baggage RulesWhat is meant by Baggage? It is the luggage of the passenger travelling by air or sea from one country to another It also means all dutiable goods imported by a passenger or a member of crew in his/her baggage Baggage INCLUDES unaccompan
Depreciation Rates as per Income Tax Act for FY 2023-24
Mitali 25 April 2023 at 11:57Under the Income Tax Act, depreciation is allowed as a deductible expense for assets used in business or profession, subject to certain conditions and limitations. The amount of depreciation that can be claimed depends on the asset's useful life, which is determined by the Income Tax Rules.
Buyback of shares under Companies Act, 2013
Richa Phale 06 August 2019 at 11:29Buyback is a mechanism that enables the company to approach the existing shareholders to repurchase/buyback the shares they hold.
Efiling return of Excise & service tax
Ram Avtar Singh 14 June 2010 at 11:53What is ACES - ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for assessees and department, and gives complete end
UDIN| 8 Quick things every CA should know about UDIN
CA Kaival Shah 06 February 2019 at 11:09ICAI, in its endeavor to make sure that all the businessmen and clients who obtain any certificate from Chartered Accountants are in no manner forged, has introduced a Unique concept of - UDIN.
Appointment of auditor in case of casual vacancy
CS Divesh Goyal 03 December 2015 at 12:36REASONS FOR CASUAL VACANCY:There are two reasons of Casual Vacancy of Auditor: Casual Vacancy due to reason other than Resignation of Auditor. Casual Vacancy because of Resignation of Auditor Sectio
Managing Director - An Overview
CMA. CS. Sanjay Gupta 12 July 2012 at 11:46Managing Director An Overview Definition of Managing Director According to the definition given in Section 2(26) of the Companies Act, 1956:- "Managing Director" means a director who, by virtue of an agreement wit
Ind AS 103 on business combination
P.R. Sethuraman 01 February 2016 at 10:29�Comb� as everybody knows is used to untangle, arrange smooth out, straighten and neaten the hair by drawing the comb through it. Therefore, the �comb�, in the context of �Business combi
Section 40A(2)(b) of Income Tax Act, 1961
Sahil Dhingra 06 May 2021 at 19:11Section 40A(2) of the Income Tax Act lays down provisions for the disallowance of certain payments to relatives. Let us discuss persons covered u/s 40A(2)(b).
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