CAclubindia Articles

Concept Of Small Shareholder Director

CA Amrita Chattopadhyay 17 May 2021 at 09:40

The term Small Shareholders have been defined as persons holding shares of a nominal value of not more than INR 20,000 or such other sum as may be prescribed.

Penalties under the Income Tax Act, 1961

Neethi V. Kannanth 17 May 2021 at 09:39

An offence committed by an assessee under the provisions of the Income Tax Act,1961 shall be subject to penalty. There are more than 45 penalties under the act. Discussing the same in this article.

You dont have to be a genius to achieve your investment goals

CA Aaditya Chhajed 17 May 2021 at 09:39

If you're a knowledgeable, disciplined, and confident yet humble investor, you will be successful. Discussing 12 principles that you can follow, to leave a mark as an investor.

Producer Company and its Benefits

Devershi Gupta 17 May 2021 at 09:39

A producer company can be defined as a legally recognized body of farmers/agriculturists with the aim to improve the standard of their living.

Analysis of Section 194Q of Income Tax Act along with Section 206C(1H)

CA Harshawardhan Nigade 17 May 2021 at 09:38

Section 206C(1H) was introduced in Finance Act 2020 while Section 194Q was introduced in Finance Act 2021. Let's discuss the provisions of Section 194Q and its relation with Section 206C(1H).

Inspections under GST - When & who can be inspected?

CA. Heet Shah 17 May 2021 at 09:38

'Inspection' is a softer provision than search which enables officers to access any place of business or of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown.

Special Drive to process GST refunds and duty drawback claims

Lekhraj sood 17 May 2021 at 09:38

GoI has come up with a special drive to sanction the refund claims of GST and customs duty drawback claims of the taxpayers to ease out the cash flow problems, amid COVID-19.

CA Final FR Classes

CCI Team 17 May 2021 at 09:38

Discussing the best faculties that are available for the CA Final FR Financial Reporting Paper in pen drive mode, google drive mode, and the video lectures for the same.

Non-Payment of Tax to the Government - Is the Seller liable or the Buyer?

CAJayprakash Pandey 15 May 2021 at 10:06

Madras High Court has given relief to the genuine buyer that the seller must be examined in such cases and recovery proceedings must be initiated against the seller.

10 smartest and practical ways on how to build Resilience in current time

CA Manish 15 May 2021 at 10:05

In this article, we will discuss some simple, smart and practical ways in which each one of us can build and improve resilience. As we all know resilience is very important during these unprecedented times.