CAclubindia Articles

Comparative Analysis of Section 194Q & Section 206C(1H)

CA Harshal Jain 16 June 2021 at 14:29

Section 194Q is similar to Section 206C(1H) which was introduced by Finance Act 2020, requiring seller to collect tax at source on transactions between a buyer and a seller.

All About IFRS

CCI Team 16 June 2021 at 09:36

The International Financial Reporting Standards were established to bring consistency and reliability to businesses and their financial statements by creating a common accounting language.

Major Changes in new Income Tax Returns for AY 2021-22

CA Sapna Ghelani 16 June 2021 at 09:35

CBDT has notified the Income Tax Returns for AY 2021-22 on 31st March 2021. Let us understand the Major Changes in these Returns and the impact of COVID-19 on the overall changes made by CBDT.

Conversion of LLP into Company | An analysis

Neethi V. Kannanth 16 June 2021 at 09:35

MCA passed a notification on 31st May 2016 allowing conversion of LLP into Company under the rules known as 'Companies Authorized to Register Amendment Rules, 2016'.

Income Tax E-filing 2.0 New Portal - A bunch of problems & Few solutions

Soumya Laha 16 June 2021 at 09:35

The Income Tax Department has totally disappointed us after launching the new E-filing 2.0 website. Some issues and observations regarding the New Portal have been highlighted in this article.

Emerging Issues with use of Bitcoin/ Cryptocurrency

Sumati Bengani 16 June 2021 at 09:35

Bitcoin uses peer-to-peer technology to operate with no central authority or banks; managing transactions and the issuing of bitcoins is carried out collectively by the network.

CSR: A Companies Act, 2013 & Income Tax Act, 1961 perspective in brief

Manpreet Singh 15 June 2021 at 17:17

Corporate Social Responsibility in simple terms means a company's responsibility to contribute towards the society. Section 135, makes it mandatory for certain companies to initiate CSR activities.

Remedy against Advance Rulings pronounced under GST

Vaibhav Rai 15 June 2021 at 17:16

This document discusses the relief available against order passed by Appellate Authority for Advance Ruling (AAAR) through a study of Constitution of India and varied judgements in this regard.

In this article, I will be putting down points to: Help you understand your interests Help you understand your skills and strengths Prompt and guide you to collect all the information regarding options available

Taxability on Rent Free Accommodation

Ritik Chopra 15 June 2021 at 09:52

Discussing all about Rent Free Accommodation including its meaning, meaning of salary for this purpose, Hotel Accommodation, exempt cases and calculation for furnished and unfurnished accommodation.