CAclubindia Articles

12AA/12AB Trust Registration vs. Section 10(23C) Exemptions

Posted by Geetanjali Pandey 26 April 2023 9608 Views

Compare trusts registered under 12AA/12AB with those under Section 10(23C) (iv-via). Understand key differences in purpose, income, and compliance.

Form 10 Filing: Changes for Trusts & Institutions

Posted by Geetanjali Pandey 25 April 2023 5634 Views

Understand the recent amendments to Form 10 for Trusts and Institutions under Section 10(23C) and Section 12AA/12AB. Learn filing requirements and consequences....

CGST Act Section 19: ITC for Inputs & Capital Goods for Job Work

Posted by Harsh Kaushik 25 April 2023 13972 Views

Understand Section 19 of CGST Act 2017 regarding Input Tax Credit (ITC) for inputs and capital goods sent for job work. Learn the conditions and time limits.

Declaration and payment of dividend under Companies Act 2013

Posted by Vaishali Jain 25 April 2023 113121 Views

Dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, in the proportion to the amount paid-up on the shares held by them (Sec-51).

Export of Services: Foreign Entities vs. Branch Offices Under GST

Posted by CA Roopa Nayak 25 April 2023 14304 Views

Understand GST export of services rules. Learn when supplies to foreign entities qualify vs. branch offices, and how to claim benefits.

Slump Sale Under GST: An Overview

Posted by Neethi V. Kannanth 25 April 2023 13027 Views

Understand slump sales under GST. Learn if a transfer of a business as a going concern is liable for GST and discover exemptions.

Taxation Aspect of Mergers and Amalgamation

Posted by CMA. CS. Sanjay Gupta 25 April 2023 473302 Views

Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c

XBRL Filing in India: Applicability, Process & Penalties

Posted by Narendra Shah 25 April 2023 7012 Views

Understand XBRL filing in India. Learn about applicability, required documents, timelines, the filing process, and penalties for companies.

New Web Form DPT-3: MCA Deposit Rules Explained

Posted by Affluence Advisory 25 April 2023 9310 Views

Understand the new web-based DPT-3 form as per MCA's revised deposit rules. Learn about updated reporting requirements for transparency and compliance.