CAclubindia Articles

Exceptions to the rule - Income of P.Y. is taxable in A.Y.

Ritik Chopra 27 February 2021 at 14:30

In some cases, income is taxed in the same year in which it is earned and so in these exceptional cases a previous year will also function as an assessment year. Let us discuss those exceptions.

What is DISA?

Ayushi Arora 27 February 2021 at 09:45

DISA is a Diploma in Information Systems Audit with the ISA qualification. The course offers members and students, a means to add value to their professional career, together with technology application.

What is E-Tax payment?

Ayushi Arora 27 February 2021 at 09:45

E-Tax payment is a facility provided to the taxpayers to make income tax payments through the internet, using Net-banking/Debit card of the selected Bank.

Due Date Compliance Calendar - March 2021

CA Sapna Ghelani 27 February 2021 at 09:45

In this article, we will discuss the important due dates that lie in the month of March 2021 so that you don't miss out on anything w.r.t Income Tax, GST, Corporate Law etc.

How to Determine the Residential Status of an Individual?

Ritik Chopra 27 February 2021 at 09:45

A person with an American citizenship can still be a resident of India for Income Tax purposes. The residential status of the assessee is to be determined each year with reference to the 'previous year'.

Section 115BAD | New Tax Regime for Resident Co-Operative Societies

Neethi V. Kannanth 27 February 2021 at 09:45

Section 115BAD was introduced to provide the benefit of a lower tax rate to Resident Cooperative Societies. It is applicable for any PY relevant to the AY beginning on or after 01.04.2021.

CBDT Extends Vivad se Vishwas Dates Yet Again!!

Mayank Mohanka 27 February 2021 at 09:45

CBDT vide its Notification No. 9/2021 dated February 26, 2021, has further extended the Due Dates under the Direct Tax Vivad se Vishwas Act, 2020.

Import of Drugs and Excipients in India

CS M Pota 27 February 2021 at 09:45

The objective of the drug regulatory system in the country is to ensure the availability of safe, effective and quality drugs, cosmetics and medical devices based on scientific excellence and best possible regulatory practices.

Format of Director Appointment Letter, Resolution & Form DIR-8

ACS Shahbaz Khan 27 February 2021 at 09:45

The Director of a company is a person elected by the shareholders for managing the affairs of the company as per the Memorandum of Association and Articles of Association of the company.

Common GST Filing Errors You Can Prevent Using GST Billing Software

Akanksha Bhargava 26 February 2021 at 18:22

Discussing common billing and GST filing mistakes that frequently occur in managing a business, together with discussing why businesspersons should choose GST billing software to avoid the same.