CAclubindia Articles

The Positives of Pandemic

Dhruv Nandani 27 May 2021 at 09:42

With all due respect and empathy for some who had a tough time because of sufferings to their near and dear ones, in this article, the author looks at some of the benefits of the pandemic, in his life.

All About Indian Accounting Standards IND AS and its Implementation

CCI Team 26 May 2021 at 18:28

IND AS governs the accounting and recording of financial transactions as well as the presentation of statements such as profit and loss account and the balance sheet of a company.

GST Saga on Health Care Services - Classification of sanitizers

Bimal Jain 26 May 2021 at 16:49

Discussing judicial pronouncements that state that Sanitizers used for 'care, not cure for COVID', are not classifiable as 'Medicaments' and 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST.

Why Finance Professionals should Learn to Code?

PRANAV PRATIK TULSHYAN 26 May 2021 at 10:04

A CA was never meant to do coding, but with the level of automation that is going around, and more specifically in the finance field, it is going to be a basic requirement for finance professionals in the future.

Income Tax Benefits Available to Individuals and HUF - Part 4

Neethi V. Kannanth 26 May 2021 at 09:31

This is the last part of the article series related to Income Tax Benefits Available to Individuals and HUF. We will now be discussing about the remaining deductions under Chapter VIA, TDS and advance tax provisions and about exemption from Filing of Income Tax Return

Section 10AA: Provisions Related To Newly Established Units In Special Economic Zones

Ritik Chopra 26 May 2021 at 09:31

Section 10AA provides a deduction from total income of such profits and gains derived by an assessee being an entrepreneur from the export of articles or things or services for certain consecutive assessment years.

Homebuyers have the right to choose between RERA and Consumer Forum

Ramesh Agrawal (LL.B , CA) 26 May 2021 at 09:31

In Consumer Forum generally Builders argue since RERA is there homebuyers can not file complaint against them in the Consumer Forum.

Major Amendment in Registration Procedure u/s 12A & 80G

Manish Gupta 26 May 2021 at 09:31

Section 12A of the Income Tax Act, 1961 is the stepping stone for every charitable organization. It enables non-profit entities such as Charitable Trusts, Non-Profit Organization, Welfare Societies, Religious Institutions, etc. to claim full tax exemption as per Section 11 and 12 of the Income Tax Act, 1961.

Decoding Cryptocurrency From GST Point Of View

Manish Gupta 26 May 2021 at 09:31

This article intends to give the readers an overview of the complete landscape for the taxation of cryptocurrencies and the indirect tax structure analysis, particularly after implementing the Central Goods and Services Tax Act, 2017.

CA Final Corporate and Economic Laws Video Lectures

CCI Team 25 May 2021 at 17:36

Discussing the best faculty of Corporate and Economic Laws, which is a subject in the CA Final Group I Exams, that are available in Google Drive, Pen Drive and Video lectures mode.