CAclubindia Articles

Provision to Link Bank Account Details with GSTIN, by CBIC

CA. Heet Shah 27 September 2021 at 10:19

To avoid revenue leakages or safeguard the honest taxpayers, CBIC has come up with a provision to Link Bank account details with GSTIN.

Dont Forget To Include These Incomes In Your Income Tax Return

CA Rahul Mittal 27 September 2021 at 10:19

In this article, we will discuss the incomes that are part of taxable income but many taxpayers don’t include these incomes in their income tax returns.

Applicability Of Different Committees And Its Composition Under Company Law And SEBI (LODR) Regulations, 2015

CS Nitika Gupta 27 September 2021 at 10:19

Under the provision of the Companies Act, 2013, Board of Directors forms committee so that they can delegate certain matters to the committees set up for the purpose.

Which individuals are required to file ITR and which ITR form is to be used?

Varsha Nayyar 27 September 2021 at 10:19

Any individual or HUF whose total income before deducting CH VI A deductions and Sec 54/54B/54D/54EC/54F/54G/54GA/54GB is more than the basic exemption limit

What is GST? Understanding from the implementation phase

Taxblock 27 September 2021 at 10:19

GST is called as Goods and Service Tax which is an indirect tax and passed in the parliament on 29th March 2017 and came into force on 1st July 2017. This is an indirect tax which has replaced many indirect taxes such as VAT, excise duty etc.

What is e-invoicing and which all businesses are required to generate e-invoicing?

Taxblock 27 September 2021 at 10:19

The e-invoicing was introduced on 1st October 2020, for tax payers with an aggregate turnover exceeding Rs. 500 crore. This was also extended on businesses from 1st January 2021 whose aggregate turnover is exceeding Rs. 100 crore.

Checklist of Secretarial audit as per LODR and Companies Act 2013

Tanuj Chandra Saxenaa 26 September 2021 at 14:19

The author lists checklist of Secretarial audit as per LODR and Companies Act 2013

Issue of Preference Shares under the Companies Act 2013

Tanuj Chandra Saxenaa 25 September 2021 at 20:05

Preference shares as the term implies are the shares that having priority over the equity shares. These shares contain a preferential right to receive the dividend as are declared by the company on first priority basis.

What are Mutual Funds?

Ritik Chopra 25 September 2021 at 13:14

In case of mutual funds, the mutual fund professional will take decisions on your money that is invested in the mutual fund. A mutual fund company takes money from people who are interested and re-invests.

MSMEs under IBC Regime

CS Lalit Rajput 25 September 2021 at 13:11

MSMEs have a special position in the Indian economy, as key drivers of employment, growth & financial inclusion and forms major part operational creditors along with employees and trade creditors.