CAclubindia Articles
The Companies (Audit and Auditors) Amendment Rules, 2021 and The Companies (Audit and Auditors) Second Amendment Rules, 2021
CS Gaurav Walekar 07 April 2021 at 09:58MCA vide its notifications dated 24.03.2021 and 01.04.2021, has notified the Companies (Audit and Auditors) Amendment Rules, 2021 and Companies (Audit and Auditors) Second Amendment Rules, 2021 respectively. Let us discuss them in detail.
The Lending Dilemma
prasenjit nandi 07 April 2021 at 09:58On one hand, lending freely without providing a cushion can bring the bank's existence into question and the collapse of banks will lead to another crisis whereas on the other hand, not doing that will add directly to the economic crisis.
CSR Activities under new MCA-Era
Harsh Jain 07 April 2021 at 09:58MCA has launched E-form CSR-1 on their website w.e.f. 1st April 2021. E-form CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.
Capital Gain Exemption u/s 54EC
Neethi V. Kannanth 06 April 2021 at 12:39Section 54EC of the Income Tax Act,1961, provides for exemption from Capital Gains arising on transfer of a long term capital asset, being a land or building or both.
Procrastination - A Reason or Excuse
N.Vimal Kumar Jain 05 April 2021 at 13:32This article is a special note from my pen. We all have been somewhere victims of procrastination or facing it in our day-to-day life. Let us discuss how to deal with the same.
Do payments made to NRI computer software manufacturers/suppliers constitute as royalty?
Atishay Jain 05 April 2021 at 13:32The controversy surrounding the taxation of payments for computer software in international transactions has been a subject matter of extensive litigation for over two decades in India.
A Peek into Perpetual Bond
prasenjit nandi 05 April 2021 at 13:32Bond is synonymous with debt when it comes to investing. It is a glorious loan where the word interest is replaced with coupon and amount borrowed by par value/face value.
Self-generated Tax Invoice for GST supply under RCM along with the Invoice format
CA. Heet Shah 05 April 2021 at 10:25The person liable to pay tax under reverse charge shall be required to issue an invoice in respect of goods/services received by him from the unregistered supplier.
JSON Utility for ITR1 & ITR 4 for AY 2021-22 released by CBDT
CA Sapna Ghelani 05 April 2021 at 09:30The Central Board of Direct Taxes (CBDT) has introduced a new utility named JSON Utility for ITR - 1 and ITR - 4 for Assessment Year 2021-22 and have discontinued the Excel and Java Version of these ITR Utilities.
GST E-Invoice: How to handle Duplicate IRN (error code 2150) under practical business scenarios through technology?
Harshit Dheer 05 April 2021 at 09:30This write-up series would help the businesses to proactively understand and address the practical business error scenarios which would further help them to adapt to this law requirement comfortably.
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