CAclubindia Articles

Problem and Answer on Section 28(va) and Section 40(a)(ia) of the Income Tax Act, 1961

Posted by FCS Deepak Pratap Singh 06 October 2021 2706 Views

Section 40(a)(ia) is applicable only in case of interest, commission, rent, royalty, fees for professional or technical services etc. Amount taxable in the hands of recipient u/s 28(va) is not covered.

A fine discussion on Trademark Registration in India

Posted by Anshika Kaushal 06 October 2021 3343 Views

A trademark can be put on a package, a label, a voucher, or on the product itself. You can also use a trademark on your company buildings. It is recognized as a form of intellectual property under the law.

Corporate Compliance Calendar for the m/o October 2021

Posted by CS Lalit Rajput 06 October 2021 6013 Views

Discussing compliance requirements and important updates under the Income Tax Act, GST Act, FEMA, SEBI, Companies Act, IBBI and other statutory laws for the month of October 2021.

All about GST Suvidha Provider (GSP)

Posted by Suhasini

05 October 2021 10884 Views

It is expected that the GSPs shall provide the tax payers with all services mentioned above in addition to maintaining their individual business ledgers (sales ledger and purchase ledger) and other value added services around the same.

How chartered accountants can fulfil their various needs with personalised loans

Posted by Suhasini

04 October 2021 2941 Views

Chartered accountants have one of the most reputed yet strenuous professions. As a self-employed CA, you know how important it is for you to be 100% devoted to your work if its integrity is to be upheld.

Capital Gain Exemption u/s 54EC

Posted by Neethi V. Kannanth 03 October 2021 12888 Views

Section 54EC of the Income Tax Act,1961, provides for exemption from Capital Gains arising on transfer of a long term capital asset, being a land or building or both.

A Peek into Perpetual Bond

Posted by prasenjit nandi 02 October 2021 2032 Views

Bond is synonymous with debt when it comes to investing. It is a glorious loan where the word interest is replaced with coupon and amount borrowed by par value/face value.

GST E-Invoice: How to handle Duplicate IRN (error code 2150) under practical business scenarios through technology?

Posted by Harshit Dheer 02 October 2021 71777 Views

This write-up series would help the businesses to proactively understand and address the practical business error scenarios which would further help them to adapt to this law requirement comfortably.

What is Mismatch under GST and How to arrive at Mismatches?

Posted by Taxblock 30 September 2021 8439 Views

Mismatch in context of GST refers to the amount of disparity disclosed in GSTR 3B with the details given in GSTR 2B along with GSTR 2A. GSTR 3B is the consolidated form of monthly returns that contains details of total inward supply, outward supply, input tax availed, tax paid, and tax collected made by a registered person during a year.