CAclubindia Articles

Transfer Pricing in India: A Comprehensive overview with key case studies

Hardik Parikh 10 January 2023 at 08:46

In India, transfer pricing is regulated by the Income Tax Act 1961 and the rules prescribed thereunder. The Central Board of Direct Taxes (CBDT) is responsible for enforcing India's transfer pricing regulations.

Incidence of Section 112A to be taxed at MMR u/s 115UA of IT Act 1961

Someswar Roy 10 January 2023 at 08:46

Incidence of Section 112A in the hands of unit-holders of a business trust, to be taxed at maximum marginal rate (MMR) u/s 115UA of the income tax act, 1961

Online process to file GST returns effectively and quickly

Ishita Ramani 10 January 2023 at 08:46

GST has made the tax return filing procedure simple by merging the information about the products and services of the sellers and customers under one head.

Section 195 of Income Tax

Chetan Chauhan 09 January 2023 at 17:44

Section 195 of the Income Tax Act of India pertains to the deduction of tax at source on certain incomes received by a non-resident or a foreign company.

FAQs on shifting of forms from MCA V-2 to MCA V-3

CS Divesh Goyal 09 January 2023 at 17:14

MCA has issued General Circular No 01/2023 and 02/2023 in respect of the release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.

Taxation Of Gifts - Income Tax Act, 1961

FCS Deepak Pratap Singh 09 January 2023 at 12:39

Taxability of gift received by any person, i.e., sum of money or property received without consideration or a case in which the property is acquired for inadequate consideration.

Corporate Compliance Calendar - January 2023

CS Lalit Rajput 09 January 2023 at 10:20

Compliance Tracker for the month of January 2023

Important Updates and Due Date Compliances under GST for January 2023

Tarun Kr. Gupta 09 January 2023 at 08:55

important clarifications/ amendments issued by the Government on GST in December 2022/ January 2023 alongwith compliance timelines in January 2023: Compliance..

Appointment of foreign national as a director of Indian company

CS MOHIT SALUJA 09 January 2023 at 08:55

The company’s law in India does not bar foreign nationals to become directors in Indian companies. A foreigner or a non-resident Indian can become an executive or a non-executive/independent director of Indian companies whether public or private.

Digital rupee: The next UPI?

Ayush Vats 09 January 2023 at 08:55

The digital rupee, also known as the Digital Indian Rupee (DIR), has been a hot topic in the Indian financial sector for some time now. The idea behind the digital rupee is to create a digital version of the Indian currency that can be used for online transactions, just like the UPI.