Popular Articles
Section 271 (1) (c) of the Income-tax Act, 1961
SECTION 271 (1) (c) PENALTIES Penalty under clause c of Sub-Section 1 of Section 271 of the Income-tax Act,
TDS on Hotel Accommodation
There are lots of questions related to TDS deduction on Rent. Though section 194I of Income Tax Act, specifically defines the situations where tds would be appl...
Basic concepts of CMA data
Basic concepts of CMA data Introduction: Credit Monitoring Arrangement (CMA) data is a very important area to understand by a person dealing with finance in an organisation. It is a critical analysis of current & projected financial statements
Deemed Dividend -Section 2(22)(e) of Income Tax Act 1961
Deemed Dividend -Section 2(22)(e) of Income Tax Act 1961Loans & Advances to Directors and Family members of Closely held CompaniesPrivate Limited Companies generally give Loan or Advance to their director and family members who are again shareho
ICAI CDS Portal - Login, Coupons, and Orders
ICAI set up CDS Portal for easier ordering of study materials and member publications. Read how to log in, place orders, use coupons, cancel and refund an order or to change shipping address. Get contact details for complaints.
Critical Analysis of Section 201(1A) of Income Tax Act
In section 201 of the Income-tax Act, for sub-section (1A), the following sub-section shall be substituted with effect from the 1st day of July, 2010, namely: (1A) Without prejudice to the provisions of sub-section (1), if any such p
Depreciation allowance under section 32 of the Income Tax Act, 1961
Depreciation is an allowance on capital assets acquired and put to use and not an expenditure unlike repairs to machinery, plant or furniture. It need not be incurred by the assessee
Deferred Tax Entries
In my earlier article on Taxation Entries I have not touched Deferred Tax concept. Many reader friends have asked me to clear the concept and explain the entries regarding it. In this article I have tried to satisfy their expectations.
How to Pass IPCC Both Groups in Just 20 Days?
In this article, we discuss ways through which one can clear their CA IPCC Both Groups Attempt in just 20 days. We also suggest a schedule for revising the entire IPCC Group 2 Syllabus.
Section 44 AD of Income Tax Act
Special provision for computing profits and gains of business on presumptive basis For Assessment Year 2013-14. Section 44AD (1) of the Income tax act 1961 read as under (1) Notwithstanding anything to the contrary contained in sectio
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
