CAclubindia Articles


Union Budget 2021 | Straight and Honest Talk on Budget Amendments

  Mayank Mohanka    26 February 2021 at 10:01

Analysing the four important provisions laid down by the Finance Minister in Union Budget 2021 in this Straight and Honest Talk on Budget Amendments.



Clarification regarding applicability of Dynamic QR Code on B2C invoices and compliance of Notification 14/2020- CT dated 21st March 2020

  Kusum Gandhi    26 February 2021 at 10:01

CBIC issued Circular No.146/02/2021-GST on dt 23-02-2021 regarding the applicability of Dynamic QR Code on B2C invoices and compliance of N.No.14/2020 - CT dated 21-03-2020.



All you need to know about Audit Risks

  Namrata    26 February 2021 at 10:01

Audit risk is a risk that an auditor will not detect errors or fraud while examining the information collected and a material misstatement may go undetected.



TDS u/s 194Q on purchase of goods

  CA Piyush Agarwal    26 February 2021 at 10:01

Discussing Section 194Q (TDS on payment of a certain sum for purchase of Goods) of the Income Tax Act, which has been introduced by the Finance Minister in Union Budget 2021.



Pros and Cons of Proposed new sub-section 255 of the income tax act in Budget 2021

  CA Dolly Sharma    25 February 2021 at 17:07

Discussing the reality of Section 255(7) with the help of analyzing the pros and cons of the Faceless Adjudication Mechanism, which was announced by FM in Union Budget 2021 Speech.



Employee Healthcare Benefits Made Easy for Your Clients with Onsurity

  Suhasinipro badge    25 February 2021 at 16:17

Employers and businesses can subscribe to Onsurity for their team with a wide range of selectively curated plans.



Should ICAI increase the Minimum Articleship Stipend Amount for CA Students?

  Aishna Kukreja    25 February 2021 at 15:54

With the current economic scenario, the articleship stipend is inadequate to meet a CA student's travel expenses, let alone its monthly necessities. So, is it a necessity to increase this monthly stipend? Let us discuss.



Corporate Tax Concession - All you need to know about Form 10IC and Form 10ID of Income tax

  Ishita Ramani    25 February 2021 at 14:39

Domestic companies get an option to pay their corporate taxes at a concessional tax rate u/s 115BAA and 115BAB of the Income Tax Act, 1961 by filing Form 10IC and Form 10ID pertaining to certain conditions.



Whether tax paid on intra-state inward supply in one state can be used to pay output tax liability in another state

  CA Amit Harkhani    25 February 2021 at 09:58

A combined reading of Section 16(1) of CGST Act, 2017 and definitions it is concluded that registered persons can avail ITC (IGST & CGST & SGST) u/s 16(1) of CGST Act, 2017 and not separately under respective Acts.



Section 194LD | TDS on Income by way of Interest on certain Bonds/Government Securities

  CA.R.S.KALRA    25 February 2021 at 09:58

Discussing Section 194LD of the Income Tax Act which deals with the TDS on Income by way of Interest on certain Bonds/Government Securities including its meaning, rate of TDS, nature of payment etc.




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