CAclubindia Articles

SEBI Amendments: New Rules for Related Party Transactions

Posted by Ramaswami Kalidas 17 February 2022 10926 Views

Understand SEBI's recent amendments to Related Party Transaction (RPT) regulations. Discover key changes impacting corporate governance and disclosure requirements.

Vehicle Sale Doesn't Deny Insurance Claim: Supreme Court

Posted by FCS Deepak Pratap Singh 17 February 2022 1982 Views

Supreme Court rules insurance claims can't be denied solely on vehicle sale if ownership transfer isn't complete. Learn more about your rights.

Demerger Expenses Allowed to Resulting Company: Sec 35DD

Posted by FCS Deepak Pratap Singh 17 February 2022 6265 Views

Discover how the Delhi High Court ruled that demerger expenses under Sec 35DD are allowable to the resulting company, easing corporate restructuring.

Self Assessment & Enquiry Before Tax Assessment Explained

Posted by Neethi V. Kannanth 16 February 2022 4772 Views

Understand Self Assessment (Sec 140A) and Enquiry Before Assessment (Sec 142) under Income Tax. Learn your obligations and the AO's powers. Read now!

EPF Updates: Top 10 Key Changes & Investment Insights

Posted by CS Lalit Rajput 16 February 2022 5556 Views

Discover the top 10 key updates for the EPF scheme, including contribution rates, interest, UAN, and withdrawal rules. Stay informed about your retirement savings.

Additional Tax under section 140B

Posted by Neethi V. Kannanth 08 April 2023 123759 Views

A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.

Section 112A: Tax on Long-Term Capital Gains

Posted by Aarti Maurya 08 April 2024 9042 Views

Understand Section 112A tax on long-term capital gains for shares & funds. Learn about the 10% tax rate, Rs 1 lakh exemption, and grandfathering rules.