CAclubindia Articles


LLP Strike Off: Rules and Procedure

  CS. Sahil Jain    09 August 2022 at 09:00

As per Limited Liability Partnership Rules, 2009- Rule 37 (1), ROC has power to strike off any defunct LLP or any LLP may voluntarily apply to Registrar of Companies for striking off its name from the register.



Misconceptions regarding filing of annual return and applicability to prepare extract of annual returns

  Affluence Advisory    08 August 2022 at 16:44

Annual Return is a significant document for all the Stakeholders of the Company as it provides in a nutshell, very comprehensive information about various aspects of the Company.



Case Study 10 - Foreign Exchange Management Act, 1999

  FCS Deepak Pratap Singh    08 August 2022 at 09:47

Enforcement Directorate under Foreign Exchange Management Act (FEMA) carried out the investigation against the ABC Limited.



What is Section 206CQ?

  Neethi V. Kannanth    08 August 2022 at 08:58

Description about Section 206CQ in Form 26AS states that it deals with collection of Tax at source for remittances made under the Liberalised Remittance Scheme. 206CQ is nothing but a TCS deposit challan code.



Case Study 7 - Income Tax Act 1961 (Gift of Equity Shares)

  FCS Deepak Pratap Singh    06 August 2022 at 09:03

Income Tax Act 1961 (Gift of Equity Shares)



All about Annual General Meeting (AGM)

  Amit Dharmani    05 August 2022 at 14:26

An Annual General Meeting (AGM) is an official gathering of management and the shareholders of the company. Annual General Meeting is required to be held to discuss the financial status, annual growth and operations viability and such other businesses that are mandatorily required under The Companies Act, 2013 i.e. "the act".



Mandatory GST registration vs Inter state supply of rental service

  CS Advocate Abhishek Goyal    05 August 2022 at 08:43

In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.



Tax Compliance Tracker - August, 2022

  CS Lalit Rajput    04 August 2022 at 16:36

Tax Compliance Tracker for the m/o August, 2022



Income Tax on Political Parties

  Sai Charan    04 August 2022 at 11:04

Political parties play a key role in democracies as they contest elections, form governments and policies and are responsible for providing Government and for the improvement of the lives of the common man.



Calculation of Depreciation as per Companies Act, 2013

  Gurleen Kaur    04 August 2022 at 10:59

The Depreciation Formula and the useful life is being provided in Schedule II of Companies Act, 2013 to calculate the rate of depreciation as per Companies act...