CAclubindia Articles

Section 197A | No TDS Deduction

CA.R.S.KALRA 09 March 2021 at 10:10

Section 197A provides for any individual, not being a firm or a company, to apply for an exemption of TDS deduction on his/her income from interest on deposits with the banks in India if such income is below the taxable limit.

7 Steps for Women to be More Financially Independent

CA KANJ GOEL 09 March 2021 at 10:10

I would like to share with you what I have learnt in personal finance by following which, you may achieve financial freedom and assist your families to be much financially stronger.

Financial independence - Must for Women!

CA Sapna Ghelani 08 March 2021 at 19:27

Discussing ways that will help women who are financially dependent grow their financial independence and increase their financial security.

Komal Jain AIR-1 Topper shares her detailed CA Final Exam Preparation Strategy

komal jain 08 March 2021 at 16:01

By way of this article, Komal has detailed her overall strategy for all subjects of CA Final including various resources used and addressing all of the common queries she has received.

Fasting for Stranded Resident Indians & A Half-Baked Cookie for NRIs!!

Mayank Mohanka 08 March 2021 at 09:44

CBDT fails to recognise that the question is not of the double taxation issue but the probable adverse taxation consequences arising out of an individual's changed residential status due to his/her forced stay of more than 182 days in India, due to COVID.

Section 197 | Certificate For Deduction at Lower Rate

CA.R.S.KALRA 08 March 2021 at 09:44

Section 197 of the Income Tax Act, permits taxpayers a facility of Nil or lower tax rate deduction of TDS or exemption of TDS. The Nil or lower TDS application is valid for the period for which it is issued or until the assessing officer cancels it.

Analysis on taking loan by LLP

GOpal Rathnam 08 March 2021 at 09:44

An analysis on 'Whether a Limited Liability Partnership can accept loan or deposit from an individual' and the author's views regarding the same, as per the LLP Act.

Key Takeaways from the 2021 CSR Amendment Rules

CS Shubham Katyal 08 March 2021 at 09:42

MCA has amended the Companies (CSR Policy) Rules, 2014 through a notification dated January 22, 2021, thus giving effect to the changes introduced in CSR by the Companies Amendment Acts of 2019 and 2020.

Tax Implications on Digital Advertising Services

akshay parakh 06 March 2021 at 17:12

Discussing how advertisements in digital platforms like YouTube, Instagram, and Facebook etc. work and how Taxation at various point of business occurs.