CAclubindia Articles

Online registration of units through MCA portal for ESI registration and inspection of units

Posted by Affluence Advisory 10 January 2023 8203 Views

Newly incorporated Public Limited, Private Limited and One Person Companies registered with effect from February 15, 2020 ['Companies'] are being allotted ESIC registration number by default at the time of its incorporation.

Transfer Pricing in India: A Comprehensive overview with key case studies

Posted by Hardik Parikh 10 January 2023 12108 Views

In India, transfer pricing is regulated by the Income Tax Act 1961 and the rules prescribed thereunder. The Central Board of Direct Taxes (CBDT) is responsible for enforcing India's transfer pricing regulations.

Incidence of Section 112A to be taxed at MMR u/s 115UA of IT Act 1961

Posted by Someswar Roy 10 January 2023 9917 Views

Incidence of Section 112A in the hands of unit-holders of a business trust, to be taxed at maximum marginal rate (MMR) u/s 115UA of the income tax act, 1961

Online process to file GST returns effectively and quickly

Posted by Ishita Ramani 10 January 2023 5875 Views

GST has made the tax return filing procedure simple by merging the information about the products and services of the sellers and customers under one head.

Section 195 of Income Tax

Posted by Chetan Chauhan 09 January 2023 5617 Views

Section 195 of the Income Tax Act of India pertains to the deduction of tax at source on certain incomes received by a non-resident or a foreign company.

FAQs on shifting of forms from MCA V-2 to MCA V-3

Posted by CS Divesh Goyal 09 January 2023 5040 Views

MCA has issued General Circular No 01/2023 and 02/2023 in respect of the release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.

Taxation Of Gifts - Income Tax Act, 1961

Posted by FCS Deepak Pratap Singh 09 January 2023 4831 Views

Taxability of gift received by any person, i.e., sum of money or property received without consideration or a case in which the property is acquired for inadequate consideration.

Corporate Compliance Calendar - January 2023

Posted by CS Lalit Rajput 09 January 2023 6081 Views

Compliance Tracker for the month of January 2023

Bogus Purchase and Input Tax Credit Notice

Posted by Chetan Chauhan 09 January 2023 8654 Views

A bogus purchase and input tax credit notice is a formal communication issued by a tax authority, such as the GST (Goods and Services Tax) department, to a taxp...

Digital rupee: The next UPI?

Posted by Ayush Vats 09 January 2023 4461 Views

The digital rupee, also known as the Digital Indian Rupee (DIR), has been a hot topic in the Indian financial sector for some time now. The idea behind the digital rupee is to create a digital version of the Indian currency that can be used for online transactions, just like the UPI.