CAclubindia Articles

TDS u/s 192 - Payment of Salary

CA.R.S.KALRA 24 December 2020 at 15:19

All persons paying salary are responsible to deduct TDS on income chargeable under the head "Salary". In this article, we discuss all about TDS u/s 192 - Payment on Salary.

Rule 36(4) - Impact & Validity

CA Akshay Hiregange 24 December 2020 at 13:14

In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.

Process of Right Issue of Shares

dhilip n kumar 24 December 2020 at 12:23

A rights issue is an invitation to existing shareholders to purchase additional new shares in the company. In this article, we discuss all about the Rights Issue of Shares including its meaning, process, and procedure.

Recent Changes in GST Rules - Impact and Actions needed

Lekhraj sood 24 December 2020 at 10:18

In this article, an attempt is made to discuss the recent changes in the GST Rules, and their impact on the taxpayers along with actions that taxpayers would need to take, to comply with the said changes.

CBIC Issues 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020

Aishna Kukreja 23 December 2020 at 16:06

The Central Board of Indirect Taxes and Customs has issued 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020. Let's discuss the same.

CPA Exam in India

Suhasini 23 December 2020 at 15:20

The CPA aspirants can take the exam sections without restrictions, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam.

Important Changes Introduced in CGST (Fourteenth Amendment) Rules 2020

CA Rajesh Pilleda 23 December 2020 at 13:12

In this article, we discuss some of the Important Changes Introduced in the Goods and Services (Fourteenth Amendment) Rules 2020, which have been released by CBIC on 22nd December 2020.

Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C

CA.R.S.KALRA 23 December 2020 at 09:50

In this article, we discuss the provisions of Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C in the case where the assessee has adopted the presumptive tax system.

Extension of Due Dates for ITR, Tax Audit Report, and GST Annual Return for AY 2020-21 requested by Professionals and Taxpayers

Shweta 23 December 2020 at 09:50

Tax audit extension, These demands mainly pertain to the deadlines under the Income Tax Act for AY 2020-21, and those under the GST Act for FY 2018-19 and 2019-20.

Permanent Establishment under International Taxation

Venkat Raj 23 December 2020 at 09:50

This article will focus on a very vital topic in the International taxation field. There are different views regarding permanent establishment based on the OECD model and the UN model.