CAclubindia Articles

ITR and Types of ITRs - A Complete Guide for AY 2021-22

Poojitha Raam Vinay 05 August 2021 at 09:16

There are different types of ITRs. The persons falling under those categories shall file the return in the respective ITR. Let us discuss the ITRs 1 to 7 in this article, for AY 2021.22.

GST Annual Return (GSTR-9 & 9C)

CA Umesh Sharma 05 August 2021 at 09:15

Earlier GST Audit was to be conducted and GSTR-9C was to be certified by a CA, but this requirement has been removed, so the same is to be self-certified by the client along with a reconciliation.

Audit Quality Maturity Model Version 1.0 - Practice Management

CA Amrita Chattopadhyay 04 August 2021 at 14:09

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.

Loan from shareholders and its treatment in DPT-3

CS Divesh Goyal 04 August 2021 at 09:26

There are many ambiguities in the minds of corporates and professionals about the treatment of Loan from Shareholders, as to whether the same is considered as a deposit or not?

Everything about APEDA (RCMC) Registration in India

Ishita Ramani 04 August 2021 at 09:25

Agricultural & Processed Food Products Export Development Authority is a government organization that was established to develop and promote the export of scheduled products.

Loan from Director or Shareholders

CS Divesh Goyal 04 August 2021 at 09:25

If a Company accepts a loan from an Individual and such individual is a Director as well as a Shareholder of the Company, then this loan shall be considered as Loan from Shareholder of Loan from Director? Let us discuss.

Amendment in Companies Act, 2013 - July 2021

CS Divesh Goyal 04 August 2021 at 09:25

Ministry of Corporate Affairs has issued a myriad of amendments in the Companies Act, 2013 in July 2021. Let us discuss the same.

Income Tax (CBDT) Due Date Further Extended on 3rd August 2021

CS Lalit Rajput 03 August 2021 at 21:50

CBDT has issued circular w.r.t. Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961 to provide relief to taxpayers in view of the severe pandemic and spike in COVID-19 cases.

Annual Compliance Calendar for Private Limited Company

CS Divesh Goyal 03 August 2021 at 21:49

A company's requirements for the compliances have been changed in comparison to the compliance requirement as on 01st April 2014 when the Companies Act, 2013 came into effect.

Section 194C - TDS on Payment to Contractor [Updated for FY 2021-22]

CA.R.S.KALRA 03 August 2021 at 18:27

Any specified person responsible for paying any sum to any resident-contractor for carrying out any work in pursuance of a contract is responsible to deduct TDS u/s 194C.