I Provisions under the GST ActSub-sections (2), (4) and (5) of Section 25 specifies the following person as the distinct person:(2) A person seeking registratio...
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.
One India, One Tax - GST
Background & Introduction They say the only thing that doesnt change is change itself and that is true for Direct Tax Laws. The taxation laws in our country undergo many changes. Direct Tax Laws is an important area of c
The Central Board of Direct Taxes (CBDT) has introduced a new electronic form called Form 71 to help people correct errors in tax deduction at source (TDS). This change is part of the Income Tax Rules, 1962 and will come into effect on October 1, 2023.
Most of the RSWAs had started to comply with the GST law. Some were paying on the entire collections once it exceeded Rs. 7,500/- member wise or association wis...
Steps to Register a new Company Do you want to start an Indian Company? To register a company, you need to first apply for a Director Identification Number (DIN) which can be done by filing eForm for acquiring the DIN. You would then need to acq
Section 197ASection 197A provides that if a declaration in a prescribed form (Form no. 15G � Form 15 H) is submitted by the recipient of income to the pay
In this article, we pen down the statutory requirements and analysis of this new amendment in detail.
Discussing TDS Interest and its different types, together with the late fees for delay in filing of TDS Return and penalty that may be imposed on late filing of TDS Return u/s 271H.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English