CAclubindia Articles

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...

GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B

Bimal Jain 04 August 2022 at 09:04

A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act

Who are liable to generate e-invoice w.e.f 1st Oct 2022

Bimal Jain 03 August 2022 at 17:07

The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice ('e-invoice') in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only.