Popular Articles

How does a CIBIL score affect you?

Posted by K Srinivas, CMA CS 06 September 2011 20866 Views

One of the revenue generating areas for finance institutions is retail loans segment that includes home loan, personal loan, car loan etc; In recent years, there has been an increase in number of borrowers who are mainly attracted by the easier re

Failure to deduct tax at source - disallowance restricted to 30%

Posted by rajat aggarwal 07 August 2014 20866 Views

As per the existing provision of section 40(a)(ia), any payment made by way of interest, commission, brokerage, rent, royalty, fee for professional services, fee for technical services, payment to a contractor or sub-contractor on which tax is ded

Email from GSTN on Aggregate Turnover - How to Respond?

Posted by Rohit Kumar Singh 05 August 2020 20848 Views

Email from GSTN on Aggregate Turnover - How to Respond?

TCS on sale of goods- Section 206C(1H)

Posted by CA Alexandar Gazi 10 July 2020 20847 Views

Every seller of goods shall collect TCS @0.1% from buyer. Where buyer can’t provide PAN or Aadhaar Number to the seller TCS shall be collected @1% instead of 0.1%.

Carry forward and set off of losses in tabular form

Posted by CA Pankaj Kr Agrawal 20 April 2015 20844 Views

Introduction :- The public finance domain of Economics deals with principles/cannons of taxations. There are various models of Taxation but in the developing economies progressive system of taxation has been advocated which means a person having larg

Some important judgment of Service Tax

Posted by Bimal Jain 19 June 2015 20844 Views

Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue:1. Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refun

All about Section 44ADA

Posted by CA Himanshu Gandotra 28 December 2018 20832 Views

SECTION 44ADASection 44AD is a well-known presumptive taxation scheme available to individuals, HUF and partnership firms (not including limited liability partn...

Comparison of CSR Rules, 2014 with draft CSR Rules

Posted by Mohit Jain 01 March 2014 20831 Views

MCA has notified the provisions relating to Corporate Social Responsibility (CSR) of the Companies Act, 2013 [Section 135 and Schedule VII of the Act read with Companies (Corporate Social Responsibility Policy) Rules, 2014]. These provisions will be

ITR-1 and ITR-4: Detailed analysis of changes

Posted by CA Varsha Chopra 13 January 2020 20829 Views

The CBDT notified changes in ITR-1 and IYR-4 for AY 2020-2021. This article summaries all the changes made in Income Tax Return Forms, ITR-1 and ITR-4 after the notification regarding relaxation granted by CBDT vide notification dated 9th January 2020.

Navigating the Final Stretch: What CA Students Should Avoid in the Next 15 to 20 Days

Posted by Naveen Kumar 17 October 2023 20829 Views

While it's important to study hard, there are also certain things students should avoid doing in the next 15-20 days leading up to the exams. Let's take a look at some key things to steer clear of during this crucial period.