CAclubindia Articles

GST Implication on Housing Societies or Residential Welfare Associations (RWA)

CA Amit Harkhani 30 April 2021 at 10:26

Co-operative Housing Societies are entities registered under the co-operative laws of the respective states. In this article, we discuss the GST implication on Housing Societies and Residential Welfare Associations.

Exemption Under Section 54G

Neethi V. Kannanth 30 April 2021 at 09:47

Section 54G provides for an exemption from capital gain arising on transfer of a capital asset, being plant or machinery or land or building or any rights in building or land used for the purpose of business in an industrial undertaking situated in an urban area.

Exemption Under Section 54GA

Neethi V. Kannanth 30 April 2021 at 09:47

Section 54GA provides for an exemption from capital gain arising on the transfer of a capital asset used for the purpose of business in an industrial undertaking situated in an urban area to an industrial undertaking situated in any SEZ.

Why are sports important for students?

Tushar Pahade 30 April 2021 at 09:47

Exercise has long been seen as a way to stay healthy and fit. The impact of sports on education is limitless. In this article, the author lists 10 benefits of exercise and sports on students.

Alignment of Interest of Key Employees of AMCs with the Unitholders of the Mutual Fund Schemes by SEBI - An Analysis

CA KANJ GOEL 30 April 2021 at 09:47

SEBI, vide its circular SEBI/HO/IMD/IMD-I/DOF5/P/CIR/2021/553 has mandated AMCs to pay 20% of CTC of Key Employees of AMCs in the form of units managed by them...

Advantages of Filing Income Tax Return ITR Online

Mohit Singh 30 April 2021 at 09:47

Presentation of e-filing is a big relief for taxpayers. In this article, we discuss some significant advantages that taxpayers enjoy by filing their returns online.

Articleship from Big 4 - Is it worth it?

Ritik Chopra 29 April 2021 at 16:34

As part of the CA curriculum, every CA student has to undergo 3 years of articleship after clearing one or both groups of CA Inter. However, is worth it to do an articleship from the Big 4s? Let us understand.

Pros and Cons of CA Industrial Training

Ritik Chopra 29 April 2021 at 09:53

This inclusion of industrial training in the CA curriculum is meant to provide industries with candidates who are adaptable to the industrial setups and are compatible with their peculiar working structure.

CS Executive Financial Services: Non-Banking Financial Company

Tushar Pahade 29 April 2021 at 09:53

The financial services industry as a whole is concerned with funds and, more precisely, acts as a bridge in transferring money between those with a surplus and those with a deficit.

TDS deducted? Be careful if you are filing ITR only with Form 26AS

Soumya Laha 29 April 2021 at 09:53

If a taxpayer files TDS details in ITR only with Form 26AS details before 31st May, then there is a chance of mistakes. Thus, it is important to wait for Form 16 or Form 16A certificates.