CAclubindia Articles

CA Intermediate Result September 2025 - Pass Percentage, Toppers and Marksheet

CCI Team 06 February 2021 at 15:57

Get a detailed analysis of the CA Intermediate September 2025 results, including the list of toppers, their marksheets, and the official pass percentage.

Section 194Q

Kowsalya 06 February 2021 at 13:33

Analysis of Section 194Q of the Income Tax Act, which will deal with the TDS on purchase of goods w.e.f 1st July 2021. This section has been inserted in the Finance Bill 2021.

Section 194Q and 206C(1H)

CA Niyati Soni 06 February 2021 at 11:19

TDS is only required to be deducted by those buyers whose total sales, gross receipts or turnover from the business carried on by him exceed 10 crore rupees during the Preceding FY.

Highlights of Budget 2021

CA Mohit Bansal 06 February 2021 at 10:53

As we all are aware that the Budget for 2021-22 was announced on 1st February 2021. Here is the complete compilation of all major amendments.

Union Budget 2021 | Amendments impacting Real Estate sector

CMA Ramesh Krishnan 06 February 2021 at 09:48

In the Finance bill 2021, there are two proposed amendments in respect of the transfer of Immovable property below the Stamp Duty Valuation (SDV) that will impact directly to the real estate sector.

Incentives to Encourage Cashless Business Transactions

CA.R.S.KALRA 06 February 2021 at 09:48

Discussing the Incentives to Encourage Cashless Business Transactions as per the Income Tax Act w.r.t the Presumptive Rate of Income together with a combined study of Section 44AB with 44AD.

Budget Remedy for NPA | The idea of bad bank by way of ARC

T.R.Radhakrishnan 05 February 2021 at 17:23

The Union Budget presented on 1st February 2021 proposes the establishment of an Asset Reconstruction Company for the management of NPA. Let us discuss the same.

All about GSTR-9 & GSTR-9C for FY 2019-20

CA Robin Garg 05 February 2021 at 17:18

Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.

Recent amendments to the CSR provisions

Pooja Mundhra 05 February 2021 at 17:18

Numerous amendments have taken place in the Corporate Social Responsibility ('CSR') provisions since it is incorporated under the Companies Act, 2013 ('Act').

Cleared your CA Finals? What is the next step?

CMA Mrudula M 05 February 2021 at 17:18

Congratulations on your results! You must have got interview calls from various employers. For many, this is the starting point of professional life. So now what is the next step? Let us discuss.