CAclubindia Articles

Change name in Aadhaar Card

Bhavin Rafaliya 05 May 2021 at 09:51

In this article, we have given a complete step-wise tutorial on how one can correct their name in their Aadhaar Card, in person, via post or online.

GST Compliance Relaxation in GST Regime issued on 1st May 2021

Suhasini 05 May 2021 at 09:48

In a bid to provide relief to COVID-19 hit businesses, the finance ministry had on 1st May, 2021 notified nine changes in the compliance requirements under the Goods and Services Tax (GST) regime.

FAQs | Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013

Aruhi 05 May 2021 at 09:48

Frequently Asked Questions on Circular regarding Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by MCA on 03.05.2021.

A Detailed Guide to Employee Stock Option Plans (ESOP)

CA Sapna Ghelani 05 May 2021 at 09:48

Employee stock options refer to a kind of compensation contract between an employer and an employee that carries some characteristics of financial options.

Section 43B: Deduction of certain payments only if actually paid

Ritik Chopra 05 May 2021 at 09:48

In case a deduction has already been claimed on an accrual basis in any earlier previous year, it will not be allowed again in the year in which it is actually paid.

Section 194-O | An analysis

Sahil Dhingra 04 May 2021 at 11:42

According to Section 194O, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant.

A Brief On Equalisation Levy

Sahil Dhingra 04 May 2021 at 09:49

India first introduced an equalisation levy in 2016, when it charged 6% of consideration for online advertisement services, earned by non-residents from an Indian resident carrying on a business.

Corporate Compliance Calendar for the m/o May, 2021

CS Lalit Rajput 04 May 2021 at 09:49

This article contains compliance requirements for the Month of May 2021 under the Income Tax Act, GST, Companies Act and various other Statutory Laws.

Drastic Income Tax Changes in the Past Union Budgets

CA Sapna Ghelani 04 May 2021 at 09:48

We all know that the government comes up with something new every budget. Let us have a brief overview of some drastic income tax changes which have occurred in the past few budgets.

Relief Measures declared by CBIC and CBDT in Indirect Tax and Direct Tax

Aruhi 04 May 2021 at 09:48

Due to the COVID-19 pandemic situation in India, CBDT, as well as CBIC, have provided various relaxations in Direct Tax and Indirect Tax. Let us discuss the same.