CAclubindia Articles

Important Updates and Due Date Compliances under GST for December 2021

Tarun Kr. Gupta 06 December 2021 at 09:49

Important clarifications/ amendments issued by the Government on GST in November 2021 along with compliance timelines in December 2021

GST Implications on Freight in case of Import & Export of Goods

CA Amit Harkhani 06 December 2021 at 09:42

Freight charges is the cost of transportation services. According to the Business Dictionary, freight costs include packaging, palletizing, loading or unloading charges, carrier fees, and insurance costs.

Memory building techniques for CA Exam Preparation

Sazal Sharma 06 December 2021 at 09:41

Memory ways allow you to pierce long-term memory and increase your working memory. These approaches can also help you remember some motifs for months, times, or indeed your entire life. Memorization strategies have a two-fold impact on the brain.

Will it be possible to re-open assessment only because of a change of opinion?

FCS Deepak Pratap Singh 05 December 2021 at 19:07

We know that provisions of sections 147 to 151 of the Income Tax Act,1961 deal with Reassessment and escaped assessment of income of an assessee. Income Tax Officer under these provisions reassess by reopening the cases assessed earlier on the believe that incomes or profits or gains chargeable to income tax has escaped assessment.

Compliance Calendar for the month of December 2021

Ishita Ramani 04 December 2021 at 11:54

Here is a calendar for various tax and Statutory due dates relating to ROC filing, OPC Annual Filing, GST Return Filing and Income Tax Filing falling in the Month of December, 2021.

Why B.Com with CA is advised by experts?

Ritik Chopra 04 December 2021 at 09:12

When a CA student starts his CA journey, he has many questions in his mind. One such question is- whether he should go for a B.Com degree with a Chartered Accountancy course? In this article, I have tried to answer that question.

All about Start-up India

Devershi Gupta 03 December 2021 at 16:52

Under the Startup India Action Plan, startups that meet the definition as prescribed under G.S.R. notification 127 (E) are eligible to apply for recognition under the program.

Compliances to be undertaken for sale of an Undertaking

Devershi Gupta 03 December 2021 at 16:52

In this article, sub-clause (a) of sub-section (1) of section 180 of the Act, 2013 has been discussed at length to ascertain the meaning of 'undertaking' and compliances to ensure at the time of sale, lease or disposal of undertaking.

Guidelines on TDS/TCS u/s 194O, 194Q & 206C

Shree 03 December 2021 at 16:51

The Finance Act, 2020 and the Finance Act, 2021 have inserted sections 194-O, 194Q, and 206C(1H) to the Income-tax Act for mandating deduction and collection of tax at source on certain transactions. The guideline on TDS/TCS under Section 194O, section 194Q & Section 206C is explained as under.

Know all about AGM and matters related to it

Devershi Gupta 03 December 2021 at 16:51

Annual General Meeting (AGM) is an important annual event where Shareholders get an opportunity to deliberate about the activities of the company. An AGM is the only meeting in which Shareholders can interact with the Management or Board of Directors of their Company