Popular Articles

Non Compete Fees - Taxability Issues

taxindiaconnect 09 May 2009 at 18:39

Non Compete fees – Taxability issues The question whether a particular receipt has been a revenue receipt or a capital receipt has constantly been inviting the attention of tax payers, the law makers, the tax advisors and the Courts. The contr

How to prepare Direct Taxation for CA Final - May 2018

CCI Team 22 March 2018 at 11:18

This article is an excerpt from a Facebook Live session with CA Mehul Thakkar answering student queries for Direct Taxation subject for CA Final.Following quest..

First Financial Year of a company and the first AGM Issues involved

P C Agrawal 08 November 2012 at 12:00

Usually financial year of a company consists of 12 months. However, in some cases it may not be so. In case of newly incorporated company, financial statements have to b

Private Placement under Co. Act, 2013

CS DHANAPAL 14 March 2014 at 11:52

Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private placement offer

Issue of ESOP and SEBI guidelines

Yogesh Agarwal 10 January 2012 at 14:28

This is my third article with CAclubindia.com and this time again I am happy to contribute something on corporate law related article. ESOP is a very hot and successful instrument to retain the good manpower with the company. The ESOP can be issue

How to prepare GSTR 3B using Excel Offline Utility?

B Vinay Reddy 24 October 2017 at 10:59

The Excel based GSTR 3B Offline utility is developed to help taxpayers to prepare 3B return offline without connecting to internet. Taxpayers can prepare their ..

Tax Implications on Gifting of Shares

Poojitha Raam Vinay 03 March 2022 at 09:22

The word transfer means a delivery of property, especially stocks and shares, from one person to another.

Please Note GST has to be paid on Advance

CA Umesh Sharma 23 May 2017 at 11:25

Arjuna (Fictional Character): Krishna, from some peculiar provisions of GST, GST on advance payment is one. Please explain in detail the provision of GST on Adv..

Point of Taxation Rules, 2011

Selvakumar Selvaraj 24 September 2011 at 14:05

Notification 18/2011 dated 1st March 2011 brought stringent provisions of service tax to get early revenue to the government by introducing Pont of Taxation Rules, 2011. The purpose of rule is to set out as to when service tax to be

Section 43B(h) of Income Tax Act related to MSME (Small & Micro) - Very Important Amendment

CA.Sangam Aggarwal 17 January 2024 at 08:57

As per the Amendment made by the Finance Act, 2023 clause (h) shall be inserted after clause (g) of section 43B which says that if assessee makes payment to micro or small enterprises beyond the limit specified in section 15 of the MSME Act, 2006