CAclubindia Articles

194Q Vs. 206C(1H) of the Income Tax act, 1961

CA Preksha Choraria 05 February 2021 at 14:40

The Finance Bill, 2021 has introduced section 194Q – TDS on purchase of goods which is having a resemblance to section 206C(1H)- TCS on Sale of Goods brought in by Finance Bill, 2020.

CA Final Exam Preparation Strategy

Shreya Kokate 05 February 2021 at 13:10

Discussing the study strategy for students appearing for CA Final Group 1 in the upcoming CA Exams, along with some general tips to clear your exams with flying colours.

Appointment of Directors

Neethi V. Kannanth 05 February 2021 at 10:45

According to section 2(34) of Companies Act,2013, a Director is a person appointed by the Board of the company who manages the affairs of the company.

All about Internet of Things (IoT)

Namrata 05 February 2021 at 09:55

Discussing all about Internet of Things which is a network of physical objects, including its meaning, working, key risks, and security maintenance.

Changes in Section 129 - Post Budget 2021

CA Shubham Gupta 05 February 2021 at 09:55

Discussing the detention, seizure and release of goods and conveyances in transit under GST as per Section 129, together with the changes in the section post Budget 2021.

Who gets what? Key Highlights of Union Budget 2021-22

Ishita Ramani 05 February 2021 at 09:55

Amid the path for recovery from the most traumatic pandemic, FM presented the Union Budget 2021 on 1st February 2021. Let us have a look at the Key Highlights of the Union Budget 2021-22.

Not filed Income Tax Returns? Get ready for higher rate of TDS/TCS deduction

CMA Ramesh Krishnan 05 February 2021 at 09:55

The Finance bill 2021, proposes to insert two new sections i.e. Sec.206AB and Sec.206CCA to enable deduction and collection of TDS and TCS at higher rates for those who have not filed their income tax returns.

Critical Amendment Proposed in Zero Rated Supplies under IGST Act

CMA Ramesh Krishnan 05 February 2021 at 09:55

At the present Sec. 16 of the IGST Act deals with zero rated supplies under GST. The Finance bill 2021 has proposed some changes in section 16 and the same is produced in this article.

Right to Travel Abroad: Fundamental Right to Dignity & Personal Liberty

Kapil Chandna 05 February 2021 at 09:55

SC time and again has confirmed that Right to travel abroad is the most cherished Fundamental Right as envisaged in Article 21 of the Constitution of India and the same cannot be taken away except according to the procedure established by law.