CAclubindia Articles

All about Director Identification Number (DIN)

Manju Laur 23 July 2021 at 09:13

A unique identification number is issued by the Central Government to a person who intends to be a Director in a new company or an existing company. That UIN is called Director Identification Number.

Decoding E-Commerce Operators from GST perspective

Manish Gupta 23 July 2021 at 09:12

As per Section 2(45) of CGST Act, 2017, electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

FAQs on SEBI (LODR) Amendments dated 5th May, 2021

CS Lalit Rajput 22 July 2021 at 19:13

Listed companies are requested to comply with the requirements of listing regulations and other applicable regulations as amended from time to time. The FAQ’s may be referred to only for assistance.

How to File an ITR for FY 2020-21 (AY 2021-22)?

Aishna Kukreja 22 July 2021 at 15:54

Filing of Income Tax Return is a way of declaring the amount of income earned and taxes paid thereupon to the Government. In this article, we will uncover two ways to file an ITR i.e. Online and Offline.

How to Respond to Assessment and Reassessment Notice under Section 148 of the Income Tax Act?

CA Sapna Ghelani 22 July 2021 at 14:16

The notice under section 148 could be issued within a period of 16 years from the end of relevant AY in case the income that has escaped assessment relates to assets located outside India.

TallyWiz: Transforming Traditional Tally data entry into an Error-Free Automated process

Aruhi 22 July 2021 at 12:53

A Revolutionary tool to change the conventional data entry into an automated error-free process

Bringing a Smile and Financial inclusion to the Rural Poor of India

CA Ranganatha Achar K 22 July 2021 at 09:36

SKDRDP took an active part in implementing the financial inclusion plan of the Government of India by working as a Banking Business Correspondent and Business Facilitator in all the areas of its operation.

Government tenders to attract GST, deemed a service - Maharashtra AAR

CS Lalit Rajput 22 July 2021 at 09:34

Any tendering should attract GST on the processing fee and that 18% GST should apply wherever such forms are bought online or offline. Both online and offline tendering would be considered as a supply of service.

Amendments to Stamp Duty on Transfer of Shares

CS Divesh Goyal 22 July 2021 at 09:25

The amendments propose a uniform system for the collection and payment of stamp duty on the issue and transfer of securities. Let us decode the stamp duty on issue and transfer of shares in both physical as well as Demat form.

Who Should File an Income Tax Return?

Neethi V. Kannanth 22 July 2021 at 09:17

The Income Tax Act provides that a certain category of persons should compulsorily file their Income Tax returns every year within the due date specified. Let us discuss the same through this article.