Popular Articles

Section 271 (1) (c) of the Income-tax Act, 1961

Posted by CA Vanesh Nadar 14 October 2011 574135 Views

SECTION 271 (1) (c) PENALTIES Penalty under clause c of Sub-Section 1 of Section 271 of the Income-tax Act,

Basic concepts of CMA data

Posted by CMA Ramesh Krishnan 30 July 2012 568076 Views

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

TDS on Hotel Accommodation

Posted by Ashish Bansal 17 December 2018 566104 Views

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...

Deemed Dividend -Section 2(22)(e) of Income Tax Act 1961

Posted by deepak K Gujrati 09 July 2010 548580 Views

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

Posted by Ayisha Anis 16 September 2020 541736 Views

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

Posted by CA Mudit Agarwal PGDFM,MCP,IFR 26 December 2011 532217 Views

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

Posted by CA CMA CS Ram Pavan Kumar Melam 22 December 2015 521619 Views

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

Posted by Member (Account Deleted) 25 October 2012 518730 Views

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?

Posted by Member (Account Deleted) 13 October 2011 511606 Views

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

Posted by sanjay singhal 08 July 2013 505094 Views

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