Popular Articles


All About Voluntary Payment Using Form GST DRC 03

Posted by CA Sapna Ghelani 09 February 2021 24745 Views

FORM GST DRC-03 is a digital intimation of payment made by the taxpayer voluntarily or made against show cause notice issued by the department or in adherence to section 142(2) and 142(3) of CGST Rules 2017.



Self-assessment under GST Regime - A Detailed Analysis

Posted by Rakesh 16 March 2021 24745 Views

In terms of Section 2(11) of the Act, "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment. It is important to note that there is no provision permitting a Proper Officer to re-assess the tax liability of taxable person.



Adoption of MOA & AOA

Posted by CS Divesh Goyal 13 November 2014 24732 Views

AMENDMENT IN MAIN OBJECTS, IF THE COMPANY IS CARRYING ANY BUSINESS COVERED UNDER OTHER OBJECTS IN THE MEMORANDUM OF ASSOCIATION. 1. PROVISIONS FOR OBJECT CLAUSE UNDER COMPANIES ACT - 1956 As per Section 13 of the Companies Act, 1956 the Object Clause



121 Must Know Excel Shortcut Keys

Posted by Neethi V. Kannanth 22 November 2021 24720 Views

Excel is extensively used across the globe to store and analyse data. It is also one of the basic job requirements these days.Excel has numerous shortcut keys w...



Golden Rules of Accounting

Posted by Aishna Kukreja 19 June 2020 24707 Views

To record the transactions in the books of accounts we follow the 3 golden rules of accounting in the traditional approach.



Taxation of Non Residents

Posted by CA Sumat Singhal 15 January 2013 24706 Views

TAxation of non residents Who is a resident for tax purposes? (Section 6) INDIVIDUAL An individual is considered as a resident if he is in India for 182 days or more in a previous year OR in India for 365 days o



Effective tips for Practical papers (Accounts, Costing)

Posted by CA.ViVeK M ACA 15 April 2011 24704 Views

This is my simple effort to bring some of the useful exam tips to score good mark with Accounts and Costing (Both I P C C Level and Final). This is my humble effort to those who are writing I P CC and final exam to give some good input in to t



Taxation on transaction of supply of food - A Sale or a Service?

Posted by CA.TARUN K AGARWALLA 16 May 2014 24703 Views

Food is a basic need for a living being and any levy of additional cost on the same is always a matter of dispute. Taxation levied or collected directly or indirectly on the food even though collected by state is always a matter of discussion. Food a



What is IEC Code? How to apply for IEC Code?

Posted by Manzil Arora 25 February 2021 24703 Views

IEC Code contains a 10 digit number issued by the DGFT, Department of Commerce and Government of India. IEC Code is the same as the PAN of the firm.



TCS on Sales of Goods under Income Tax w.e.f 1st Oct 2020 - FAQs and Key Points

Posted by CA Umesh Sharma 12 July 2021 24702 Views

Amendment made in Section 206C (1H) of the Income Tax Act regarding the liability to collect TCS @ 0.1%, on the sale value exceeding Rs. 50 lakh for each buyer....




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