Popular Articles

Additional Tax under section 140B

Posted by Neethi V. Kannanth 08 April 2023 123647 Views

A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.

Substance over Form

Posted by Amol Gopal Kabra (CA,CS,DISA) 09 June 2014 123586 Views

The concept of substance over form is very difficult to understand for the students in the initial stage. Owing to initial confusion many students either keep it in option or even if they study, dont understand it fully. I have made a short at

Penultimate Sales under CST Act 1956-Submission of H forms

Posted by Amit Bajaj 14 February 2011 123573 Views

Tax by State Governments on sales or purchase of goods made during the cource of import or export of such goods is prohibited by article 286(1)(b) of the Constitution of India. Section 6(1) of CST Act also levies tax on interstate sales hence there

Procedure for Amendments/Changes in the Registered Firm

Posted by CS MOHIT SALUJA 03 September 2012 123513 Views

Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer

CA Results - Mount of Expectations and Tensions

Posted by N.Vimal Kumar Jain 16 March 2021 123205 Views

In this article I have given some suggestions on how to overcome stress and fear before results. The suggestions given in this article are based on my personal experience. I have tried my level best to help you overcome fear you experience before result.

Interview: Siddhant Bhandari AIR-1, CA Final Nov 2018 (New Course) in an Exclusive talk with CAclubindia

Posted by CCI Team 06 April 2020 123183 Views

CA Final Nov 2018 results have been released. And as the tradition goes, we are happy to bring to you the exclusive interview with the CA Final Nov 2018 topper...

Reverse Charge Mechanism in service tax-more clarifications

Posted by Amit Bajaj 22 March 2012 123116 Views

In the Budget-2012-13 under the new Reverse Charge Mechanism in certain services the recipient of the service has been made liable to pay tax instead of service provider. In three of services namely hiring of means of transport, construction and

Clearing CA Exams - What Next?

Posted by CA Darshak Shah 09 May 2021 123023 Views

Kudos to everyone who cleared the CA Final exams...Hope you are feeling awesome as you are shifting from Student to Member Section.. Coming to the point...The intention behind this article is to guide the students regarding further procedure

2 Months Strategy For CA Intermediate May 2020

Posted by Sandip Goyal 24 February 2020 122811 Views

Know 2 Months Strategy For CA Intermediate Old as well as New for May 2020. Clearing CA is not everyone's cup of tea. However, with the proper strategy, it can be achieved. Here is the strategy for the last 2 months for CA Inter May 2020 exams.

Section 9 : Income deemed to accrue or arise in India

Posted by Saloni Gandhi 08 November 2018 122655 Views

Section 9 of Income Tax Act , 1961The Indian Income-tax Act provides for levy of income-tax on the income of foreign companies and non-residents, but only to ...