CAclubindia Articles
Importance of critical thinking
If learning is made a lot more creative, and we are taught to apply minds then we will be able to develop the art of 'critical thinking. It is certainly the need of the hour.
Interesting Issues in the Presumptive Taxation Scheme - Part VII
A firm having zero income is not liable for tax audit under section 44AB. It does not make any difference that the loss is after deducting the salary and interest to partners.
Summary of TDS provisions in GST
TDS is to be deducted at the rate of 2% on payments made to the supplier of taxable goods/services, where the total value of such supply, under an individual contract, exceeds Rs. 2,50,000.
Whether Grant By Holding Company To Its Subsidiary Treated As Revenue Receipt
The Appellate Tribunal held that the grant received was not taxable as revenue receipt since the said grant was given to recoup the losses incurred by the assessee and was hence, in the nature of capital contribution.
Non Registration Of Charge With ROC - May Deprive You From Position Of Secured Creditor
'Charge' was not registered as per the provisions of Section 77 (1) of the Companies Act, 2013 and as envisaged under the IBC 2016, hence the Creditor cannot be treated as a 'Secured Creditor'.
Whether Fluctuations In Foreign Exchange Considered As Capital Receipt
In respect of income chargeable under Section 4(1), Income Tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.
Problem with Over Emphasis on Degrees
I don't mean to demean any degree; however, the fact of the matter is that it provides you with no certainty that the person has toiled towards it in the right spirit.
High-Income Paying Areas Where Scope of CA is Rising
Post the implementation of the LPG Act in 1991, the demand for Chartered Accountants has seen a hike, especially during the last 2 decades, it has been in great demand.
Top 10 FAQs on LLP Affairs & latest extension
MCA vide General Circular No. 16/2021 dated 26.10.2021 has provided relaxation in paying additional fees in case of delay in filing Form 8 up to 30th December 2021.
What it means to opt for a career in finance for women?
According to the 2017 World Economic Forum's Global Gender Gap Report, "Female talent remains one of the most underutilized business resources." It is especially evident in the finance sector.
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