CAclubindia Articles

Sections 145, 145A and 145B of Income Tax Act, 1961

CA Sapna Ghelani 04 February 2021 at 10:40

Discussing Sections 145, 145A and 145B of the Income Tax Act 1961, including the applicability of Income Computation and Disclosure Standards (ICDS) .

Removal of Director Disqualification & its importance for career

Shweta 04 February 2021 at 10:40

Director disqualification has been a topic of concern for every director out there. There are some questions every director wants the answer to. In this blog, some of the questions that will be dealt.

Section 40A(3/3A) I Restrictions on Expenditure (Capital & Revenue)

CA.R.S.KALRA 04 February 2021 at 10:39

This article gives a thorough analysis of Sections 40A(3) and 40A(3A) of the Income Tax Act, which deals with the Restrictions on Expenditure (Capital & Revenue).

Your Clients Can Now Save Money on Employee Healthcare!

Aruhi 04 February 2021 at 10:39

To be a successful accounting firm, you need to have a dedicated and smart team. We are sure you want to give them everything you can, to ensure that they can do the best job possible. After all, in the accounting business, a missed zero is a huge thing.

Budget 2021 | Key changes in the Companies Act, 2013

Member (Account Deleted) 03 February 2021 at 15:53

Discussing the changes brought in the Companies Act 2013 by the Union Budget 2021, which was announced in the parliament on 1st February 2021 by the Finance Minister.

Komal Jain, All India Topper (AIR-1), CA Final, Nov 2020 in an exclusive interaction with CAclubindia

CCI Team 03 February 2021 at 13:20

In our conversation with Komal, she talks about her journey from CA Foundation to CA Finals, her strategy, and planning to complete the CA Curriculum and her future career plans.

Section 194IC | TDS on Payment Made Under Specified Agreement

CA.R.S.KALRA 03 February 2021 at 10:16

Discussing Section 194IC of the Income Tax Act, which deals with the TDS on Payment Made Under Specified Agreement including the provisions for Joint Development Agreement.

Equalisation Levy | An Analysis

CA Sapna Ghelani 03 February 2021 at 10:16

Introduction of Equalisation Levy in India was back in 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India.

Finance Bill 2021 | Paradigm shift in the provisions relating to IT Search and Seizure Assessments and IT Settlement Commission

CA.Mohit Gupta 03 February 2021 at 09:57

In, significant changes to the taxation process, among other tax measures, the FM recommended a paradigm change to the provisions relating to “Assessment in case of search or requisition viz. Section 153A to 153D” and Income Tax Settlement Commission.

Key Highlights of Direct Tax Proposals

Bimal Jain 02 February 2021 at 12:29

This document summarises the key highlights of the Direct Tax Proposals of the Union Budget 2021, for easy digest. The budget, which rests on 6 pillars, was announced by FM on 1st Feb 21.