CAclubindia Articles

Annual Compliance Calendar for a Public Limited Company

CS Divesh Goyal 09 August 2021 at 19:46

After the commencement of the Companies Act, 2013, from 01st April 2014, the Compliance requirement of the Companies have increased like MSME-1, BEN-2, Dematerialization of Shares etc.

Parliament approves LLP Amendment Bill, 2021

CS Lalit Rajput 09 August 2021 at 19:12

The Limited Liability Partnership (Amendment) Bill, 2021 was passed by the Lok Sabha on 9th August 2021 and by the Rajya Sabha on 4th August 2021. Let us understand the key highlights of the Bill.

CA Profession in the Digital Era

CA. Pushp Kumar Sahu 09 August 2021 at 14:44

The ICAI has setup a board named DAAB (Digital Accounting and Assurance Board) to take care and focus on the issues in accounting and assurance arising from the high pace of digitalisation.

How to apply for DIN before incorporation of company

CS Divesh Goyal 09 August 2021 at 13:34

As on date, there are only two options to get DIN. One with Incorporation Form and second with the Copy of Board Resolution of the existing Company.

Section 37: General Deductions under the Income Tax Act

Ritik Chopra 09 August 2021 at 13:31

Section 37(1) says that any expenditure, laid out or expended wholly and exclusively for the purpose of business or profession shall be allowed in computing the income chargeable under the head PGBP.

GST Compliance Calendar for the month of August 2021

Tarun Kr. Gupta 09 August 2021 at 09:42

Important clarifications / amendments issued by the Government under GST in July 2021 and early August 2021 along with compliance timelines in August 2021 have been listed in this article.

GST on inter-unit or inter-branch supply of goods or services

CA S K MISHRA 09 August 2021 at 09:04

As per Sec 25(4) of CGST Act, 2017 every branch/office of a company/entity having a separate GSTIN belonging to one legal entity is a distinct person, whether located in the same state or different states.

Contribution of Chartered Accountants to the Indian Economy

CA. Pushp Kumar Sahu 09 August 2021 at 09:01

In India, CA's are engaged in providing services right from the inception of the business till the closure of the business. A business can never grow and prosper without a Chartered Accountant.

How to Enhance Self-Awareness and Develop Potential?

CA Sapna Ghelani 09 August 2021 at 09:01

It is important for every person to know about themselves before knowing about what is happening to others. It is equally important to be aware of your strength, weakness, beliefs and desires.

Understanding ELSS Mutual Fund

Anil Doshi 09 August 2021 at 09:01

ELSS is a sub-category of equity mutual funds whose main objective is to provide tax-saving benefits to the investors under Section 80C of the Income Tax Act, 1961.