CAclubindia Articles

Charitable Trusts and Amendments in Finance Act 2021 and FCR

CA Haridas Varma 20 May 2021 at 13:33

Discussing recent amendments in Finance Act 2021, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and Foreign Contribution (Regulation) Amendment Act, 2020 that will impact the functioning of Charitable Trusts.

Introduction of Alternate Taxation Scheme for Individuals and HUF w.e.f AY 2021-22

Ritik Chopra 20 May 2021 at 09:26

The new tax regime has reduced tax slabs for individual and HUF taxpayers with a condition to forgo certain tax deductions or exemptions. Let us discuss the new regime in this article.

Section 245N(a) - Advance Ruling

Neethi V. Kannanth 20 May 2021 at 09:26

Advance Ruling means written opinion or authoritative decision by an authority empowered to render it with regard to the tax consequences of a transaction or proposed transaction or an assessment in regard thereto.

National Pension System (NPS) - Part 2

CMA Poornima Madhava 20 May 2021 at 09:26

In this article, we will discuss the Investment Choices and Subscriber Base & Assets of Management under the National Pension Scheme.

Time period for filing of GST refund application has been extended

Sindhuja Jaiswal 20 May 2021 at 09:26

CBIC has released the CGST (Fourth Amendment) Rules, 2021. Under this, a new proviso under Rule 90(3) has been inserted to extend the time period for filing GST Refund Application.

Extension for filing of application for revocation of cancellation of registration

Sindhuja Jaiswal 20 May 2021 at 09:23

Now the total period available to the taxable person for applying for revocation of cancellation of registration is 30 + 30 + 30 days, which has been explained in this article.

Can there be a Look Out Notice/Circular against wilful defaulter in repayment of loan?

Kapil Chandna 20 May 2021 at 09:23

Though the banks have the power to open look-out-notice/circular against wilful defaulter in repayment of loans, the applicant against whom the notice/circular has been issued has the right to approach the HC to get it quashed.

FSSAI Revised Product Labelling Requirements Norms

CS Lalit Rajput 19 May 2021 at 19:45

The Food Authority has decided to divide the Food Safety and Standards (Packaging and Labelling) Regulations, 2011 into two regulations, that the FBO's should comply w.e.f 9th December 2021.

CA Final Advanced Auditing and Professional Ethics Video Classes

CCI Team 19 May 2021 at 15:08

Discussing the best faculty for the subject of Advanced Auditing and Professional Ethics. The courses of different teachers are available in Google Drive mode, Pen Drive mode and Video Lecture Mode.

Code of Ethics

Suresh Kumar 19 May 2021 at 14:44

Code of ethics is a guide of principles designed to help professionals conduct business honestly and with integrity. It encompasses areas such as business ethics, code of professional practice and employee code of conduct.