Popular Articles

Reason for introduction of TDS

Posted by nawin kumar kintali 26 June 2015 26463 Views

There is always a time gap between deriving of income and payment of tax there upon .The objective of introduction of the provision tax deduction at source is to reduce that time gap and also ensure the regular flow of funds to governmentDemerit by T

CBDT makes multiple changes in Form 3CD

Posted by Kartikey Jain 24 July 2018 26461 Views

CBDT vide Notification no. 33/2018 dated 20-07-2018 has made various changes in the Form 3CD. This revised form would come into force from 20th August.The follo...

Manufacture or production of goods "Negative list"

Posted by Pradeep Jain 26 July 2012 26458 Views

Manufacture or production of goods - an exemption or a litigation in negative list Introduction:- Exemptions and beneficial amendments are always prone to litigation w

No more Atal Pension Yojana benefits for Income Taxpayers from October 1

Posted by Neethi V. Kannanth 16 August 2022 26441 Views

The notification released by the Government states that from 1st October, 2022 any citizen who is or has been a taxpayer shall not be eligible to join the Atal Pension Yojana.

HRA: An effective tax planning tool

Posted by kunal 22 January 2015 26439 Views

IntroductionAccording to Section 14 of Income Tax Act, 1961, the income of a person is classified under various defined heads of income. Thus, for the purpose of computation of total income, the income is first categorized under the heads of income a

Class Action Suit under Companies Act 2013

Posted by Suryah SG 25 January 2014 26433 Views

IntroductionThe Companies Act, 2013 introduces some important changes to the company law regime in India. One such feature is a Class Action. The provision governing Class Action is set out under Section 245 of the Companies Act, 2013 which falls und

Impact of constitutional amendment in Article 370 on Income Tax & GST in Kashmir

Posted by Mayank Mohanka 06 August 2019 26428 Views

The pre-amended Article 370 of the Constitution of India coming under part XXI, granted �special autonomous status� to the State of Jammu and Kashmir.�

CA student your kind attention please

Posted by CA.ViVeK M ACA 08 January 2010 26423 Views

Failure is the stepping stone for success. Some may not realize that they are very near to the success but leaving the course.If you take some good basic steps , then , you cannot be a failure in this Nobel course.You need not to be a super genius t

Process of Extension of AGM (Annual General Meeting)

Posted by CS Divesh Goyal 30 July 2021 26420 Views

Every company other than an OPC shall in each year, hold in addition to any other meetings, a general meeting as its annual general meeting within a period of six months, from the date of closing of the FY.