TDS must be deducted by the entity who makes the payment to the resident person, as remuneration/rewards, by the way of commission or for soliciting insurance business or for renewal of insurance policies.
The Motor Vehicles Act, 1988 aims to regulate the use of motor vehicles and to compensate those who are injured or killed in a crash, as well as their family members and dependents, if applicable.
IND AS 108 - Operating Segments is important for the stakeholders to understand and evaluate the performance of a business. However, it is not a part of Schedule III, but a part of SEBI disclosure.
Both houses of Parliament has approved the LLP Amendment Bill, 2021. Finally, the same got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021.
An individual shall not be required to pass the online proficiency self-assessment test when he has served for a total period of not less than three years as on the date of inclusion of his name in the data bank.
MCA has issued The Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 on 19th August 2021 which will come into effect from 20th August 2021.
The LLP (Amendment) Act, 2021 got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021. Let us discuss the changes in Fine / Penalty under the LLP Act, 2008.
It has been proposed to insert the new clause ‘(aa)’, after clause (a), in Section 16(2) of the CGST Act, that provides an additional requirement to claim ITC based on GSTR-2A and newly introduced GSTR-2B.
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.
The CPI stands at 6.26% in June 2021 compared to May 21 of 6.30%. This is over and above the RBI tolerance limit of 2-6%. However, for June 21 the data is provisional.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
View Details
Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
View Details
CAclubindia
