CAclubindia Articles

Understanding the gamut of Dumb Documents unearthed in an IT Search and Seizure Action

CA.Mohit Gupta 26 February 2021 at 10:02

Non-speaking seized documents are referred to as 'Dumb Documents'. In this article, we will discuss the gamut of Dumb Documents unearthed in an IT Search and Seizure Action.

Presumptive Taxation u/s 44ADA

Neethi V. Kannanth 26 February 2021 at 10:02

Section 44ADA was introduced to extend the benefits of presumptive taxation to specified professionals and to reduce the burden of compliance to small professionals.

Section 194M | TDS on payments of certain Sums by Individual and HUF

CA.R.S.KALRA 26 February 2021 at 10:02

Discussing section 194M of the Income Tax Act which deals with the TDS on payments of certain Sums by Individual and HUF including its meaning, rate of TDS, threshold limit etc.

Union Budget 2021 | Straight and Honest Talk on Budget Amendments

Mayank Mohanka 26 February 2021 at 10:01

Analysing the four important provisions laid down by the Finance Minister in Union Budget 2021 in this Straight and Honest Talk on Budget Amendments.

Clarification regarding applicability of Dynamic QR Code on B2C invoices and compliance of Notification 14/2020- CT dated 21st March 2020

Kusum Gandhi 26 February 2021 at 10:01

CBIC issued Circular No.146/02/2021-GST on dt 23-02-2021 regarding the applicability of Dynamic QR Code on B2C invoices and compliance of N.No.14/2020 - CT dated 21-03-2020.

All you need to know about Audit Risks

Namrata 26 February 2021 at 10:01

Audit risk is a risk that an auditor will not detect errors or fraud while examining the information collected and a material misstatement may go undetected.

TDS u/s 194Q on purchase of goods

CA Piyush Agarwal 26 February 2021 at 10:01

Discussing Section 194Q (TDS on payment of a certain sum for purchase of Goods) of the Income Tax Act, which has been introduced by the Finance Minister in Union Budget 2021.

Pros and Cons of Proposed new sub-section 255 of the income tax act in Budget 2021

CA Dolly Sharma 25 February 2021 at 17:07

Discussing the reality of Section 255(7) with the help of analyzing the pros and cons of the Faceless Adjudication Mechanism, which was announced by FM in Union Budget 2021 Speech.

Employee Healthcare Benefits Made Easy for Your Clients with Onsurity

Suhasini 25 February 2021 at 16:17

Employers and businesses can subscribe to Onsurity for their team with a wide range of selectively curated plans.

Should ICAI increase the Minimum Articleship Stipend Amount for CA Students?

Aishna Kukreja 25 February 2021 at 15:54

With the current economic scenario, the articleship stipend is inadequate to meet a CA student's travel expenses, let alone its monthly necessities. So, is it a necessity to increase this monthly stipend? Let us discuss.