CAclubindia Articles

Extension of time for Holding of AGM & EGM through VC

CS Divesh Goyal 16 May 2022 at 08:50

MCA has issued General Circular No 2/2022 and 3/2022 in respect of clarification of holding of AGM & EGM through Video Conferencing (VC).

What is Import Export Code (IEC)?

CA Sachin M Jain 16 May 2022 at 08:39

Let us know about the significance of IEC and how to obtain the IEC number

Updated Return - Opportunity to file tax return even after prescribed time limit

Ajay Kumar Maggidi 16 May 2022 at 08:28

With the Introduction of "Updated Return", tax department aimed to reduce the potential litigations that arise due to non filing of ITR or inaccurate ITR's. And, Helps the taxpayers to rectify the discrepancies in filed tax returns.

E-way bill is redundant - Why not abolish?

Lekhraj sood 16 May 2022 at 08:28

In a dispute concerning e-waybill, recently Hon'ble Gujarat High Court ruled in favor of taxpayer in the case of Dhabriya Polywood Limited Vs Union of India. In this case, everything was correct like invoice, e-waybill etc. except a small mistake of selecting wrong ODC type of vehicle in the e-waybill.

ITC reversal for Credit Notes in GSTR-3B - What if Net ITC is reported directly in GSTR-3B?

Vivek Agarwal FCA, CS, LLB 14 May 2022 at 19:53

In this article, the author has provided draft contentions that can be used to defend this query of the department.

Common FAQs on income tax return filing

Vaibhav Singh 14 May 2022 at 13:12

It's time to get your income and investment proofs ready to ensure a hassle-free tax filing. I will try to address your tax queries to make your ITR Filing easy. Here are the top questions which have stumped taxpayers for a long time. Let's get the solutions right Away and axe taxes immediately.

Detailed Audit Programme On Important Areas Of Insurance Business

FCS Deepak Pratap Singh 14 May 2022 at 11:50

As you are aware that an Insurance Company is a company incorporated under provisions of the Companies Act, 1956/2013, licensed under the Insurance Act, 1938 and IRDAI Act,1999.

What is the Eligibility Criteria of Gratuity

Rajesh Kumar 14 May 2022 at 11:50

Gratuity being an important retirement benefit to employees in the Indian context, is relevant for all organizations (i.e. MNC's, Schools and Other business entities) having more than 10 employees

Relaxation from compliance with certain provisions of the SEBI Regulations, 2015

FCS Deepak Pratap Singh 14 May 2022 at 08:39

The SEBI has relaxed compliance of certain provisions of SEBI( LODR) Regulations, 2015 to align with MCA Circular dated 5th May, 2022 in which MCA has given relaxation to the listed companies for sending hard copies of for the Financial Statements for the year 2022 till 31st December, 2022.

Advantages of opening a basic savings bank deposit account

Shree 13 May 2022 at 14:59

Opening a savings account is an excellent way to save and manage your money. It offers liquidity and earns interest on your savings, which are deposited in your account weekly, monthly, or annually.