CAclubindia Articles

Exempted Incomes From House Property

Ritik Chopra 05 July 2021 at 12:02

Under section 10 of the Income-tax Act, 1961 certain incomes from house property are exempted from tax. These incomes are not to be included in the total income of the assessee.

Download CA Final New Course Question Papers for May 2025 Exams

CCI Team 05 July 2021 at 11:32

Access the latest CA Final New Course Question Papers for May 2025 Exams. Download and prepare effectively with our comprehensive collection.

GST Refund - Practical Guide

Gaurav Arya 05 July 2021 at 09:57

Discussing the practical aspects of GST refunds that will help you to get refunds easily and quickly from the department. Kindly keep these points in mind while filing a GST refund.

Can a bank offer different rates of interest, on non-bulk Fixed Deposits?

Shivaprasad Laxman Chhatre 05 July 2021 at 09:16

Discussing whether a bank can prescribe different rates of interest for the same tenure, for the same amount, on the same day, for different FD products, at the same or different branches of the bank.

ITC - Sales promotion vs gifts under GST

CA Roopa Nayak 05 July 2021 at 09:01

In this article, the paper writer has examined the sales promotion expenses incurred, the eligibility to avail credit on these expenses and the restricted credit on gifts.

Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?

CA Tejas Andharia 05 July 2021 at 09:00

Analysing the reading of Second Proviso to Section 206C(1H) and Section 194Q(5) and fetching answers after a harmonious reading of both the sections against different situations.

Inclusion of Retail and Wholeseller in MSME

Rajat Soni 05 July 2021 at 09:00

Under the revised guidelines, the Ministry of MSME has issued an order to include retail and wholesale trade as MSME and extending to them the benefit of priority sector lending.

Whether ITC on goods/services used in the construction of mall can be used against GST payable on rental income?

FCS Deepak Pratap Singh 05 July 2021 at 09:00

The Orissa High Court in the case of - Safari retreats (P.) Ltd. vs Chief Commissioner of CGSTallowed ITC of construction material and services used for construction of a mall in which shops were leased post construction instead of being sold.

Corporate Compliance Calendar for the m/o July, 2021

CS Lalit Rajput 05 July 2021 at 09:00

Discussing Compliance Requirements for the month of July 2021 under various statutory laws. We have also provided Important Updates and Notifications for the month of June 2021 under these laws.

Recent changes in the provisions relating to independent directors

Amitav Ganguly 05 July 2021 at 09:00

The provision of independent directors in the Companies Act 2013 and the SEBI laws have been constantly in the limelight. Changes have ushered in from time to time by the authorities to make them more effective.