CAclubindia Articles
Summary On Implications Of Section 43B(h) - Payments Made To MSME
These amendments will take effect from April 1, 2024, and will, accordingly, apply in relation to the assessment years 2024-2025 and subsequent assessment years.
Concept of Senior Management & Its Disclosures in Annual Report for FY 23-24
Senior management is not exactly defined as senior management, but SEBI LODR enumerates who can be senior management and provides criteria for identifying senior management.
Valuation of Intangible Assets as per IFRS
Valuation of intangible assets under IFRS (International Financial Reporting Standards) involves assessing their fair value, which is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Quarterly/Annually/Half Yearly Compliances under SEBI (LODR)
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) mandates listed companies to make various disclosures on a quarterly, half-yearly, and annual basis to ensure transparency and protect the interests of investors.
Highlights of the Percentage-of-Completion Method (POCM)
The Percentage-of-Completion Method (POCM) is an accounting method commonly used in the construction industry and other long-term contracts. It involves recognizing revenues and expenses in proportion to the project's completion during each accounting period.
How to File ITR Online?
Learn how to easily file your income tax return online with this step-by-step guide!
Navigating GST Compliance in Sponsorship Services
This article delves into the critical aspects of sponsorship under the Goods and Services Tax (GST) regime in India, as the implications of GST on sponsorship services have a profound impact on both the sponsors and recipients, requiring a comprehensive understanding of the tax regime.
Section 135: Excel Guide to Companies Act
In this article, we will review Section 135 of the Companies Act, 2013 comprehensively, along with the CSR provisions, amendment rules, and other relevant details.
Tax Implications On Shares Issued At Discount
The issue discussed herein, though having significant commercial implications, has not been subject to much judicial interpretation.
Don't Slip in this Income Tax Cum Rainy Season!!
Income Tax Forms are now available for filing returns before the due date of 31st July 2024. One should be prompt in tax compliance and shall take proactive steps to ensure his Income Tax return is filed not only within the due date but also all particulars have been duly considered in his return.
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