Popular Articles

GST Draft Law - 10 things you must know

Pritam Mahure 08 December 2015 at 16:58

Yesterday,few of the private tax webportals published the copy of the draft GST law. Though the authenticity of the same is yet to be vetted by the Government officials, meanwhile,in the following paras the author has tried to decipher the proposed G

Indirect Foreign Investment or Downstream Investment in India

Ankur Garg 12 September 2014 at 10:44

Guidelines for calculation of total foreign investment i.e. direct and indirect foreign investment in Indian companies is primarily governed by Press Note No 2 (2009 Series) issued by Ministry of Commerce & Industry, Department of Industrial Poli

Registration under GST as per section 22 to 25

CA Robin Garg 10 June 2019 at 11:38

REGISTRATION UNDER GSTRelevant Sections: 22 to 25 of CGST ActNotifications: 56/2018, 65/2017, 10/2019, 05/2017, 32/2017Section 2(94): Registered person�

All about GSTR-9 & GSTR-9C for FY 2019-20

CA Robin Garg 05 February 2021 at 17:18

Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.

Understanding deductions of section 80-IA & IB with Latest Case Laws Part II

Manish Kumar Agarwal 17 September 2013 at 18:05

We had earlier discuss in detail about the concepts of section 80-IA & IB along with various case laws earlier in article. Over a period of time, there are number of judgments comes from various levels of courts from different locations

How CA Profession Changed in 2011 Part-II

ANANDH SUNDAR 20 December 2011 at 11:46

After my earlier article(http://www.caclubindia.com/articles/how-ca-profession-changed-in-2011-11847.asp) got a favourable response, I thought of writing a followup, now that we are at the end of 2011, with lots of economic uncertainity ahead. My ea

Mindset and planning to clear CA Final

CA Diwakar Jha 10 February 2018 at 13:44

Hello friends, this is Diwakar Jha, a Chartered Accountant by profession currently working with an MNC.I found many students searching answer for the questions ..

Appointment of Auditor- Sec 139 of Companies Act

Sanchit Aggarwal 21 May 2020 at 14:57

Sec 139 of the Companies Act 2013 provides that every company shall appoint an individual or firm as an auditor of the company. Appointment of an auditor is subject to the Board of directors and members of the company at AGM or EGM

Section 194M - Deduction of TDS by Individual and HUF from payments to contractors and professionals

Rohit Kapoor 09 July 2019 at 11:22

Budget 2019 has proposed a new Section 194M, which requires an individual or an HUF , to deduct TDS @ 5%, where they make payment exceeding Rs. 50 Lac in a year..

CA and CS Final: Company Law Cases Compilation 2009

Ankur Garg 06 January 2010 at 00:56

COMPANIES LAW CASES Dear Students and Members, Please find below some latest case laws of 2009 compiled specially for CA and CA Students. This article covers 2009 series decided cases on Company Law. For ready reference you may bookmark this page. H