This clarification is applicable to a tax invoice issued to an unregistered person by a registered person whose annual aggregate turnover exceeds 500 Cr rupees in any of the FY from 2017-18 onwards.
Discussing the latest updates w.r.t GST as issued under various circulars by CBIC, including due date compliances for the upcoming months, and facilities made available on the GST Portal.
Audit is a pure theory subject and some students also consider it to be the scariest subject in CA Final Course. But if the preparation is done right and strategically, scoring exemption in a subject like audit is also possible.
An applicant is required to aggregate the value of exempted interest income earned for the purpose of calculating the threshold limit of Rs. 20.00 Lakh for obtaining registration under GST law.
Sections 90 and 91 of the Indian Income Tax Act, 1961 deals with Foreign Tax Credit. Through this article let us understand how to avail Foreign Tax Credit.
Discussing Section 194LC of the Income Tax Act which deals with TDS on Income by way of Interest from Indian Company or Business Trust including its meaning, rate of TDS, and nature of payment etc.
An MRL is issued by the client (Auditee) to the auditor in writing as a part of Audit Evidence. This document during the audit clarifies the separation of responsibilities of the auditor and auditee (management).
MCA has released the Companies (Specification of definitions details) Second Amendment Rules, 2021 to further amend the Companies (Specification of definitions details) Rules, 2014. Let us understand the changes made, in detail.
While clearing 'CA' exams without the required practical experience is dreadful, completing practical training without becoming a 'CA' is disastrous. Thus, it is important to balance the two.
TCS is the tax payable by a seller which he collects from the buyer at the time of sale. This article focuses on the TCS Rates for FY 2021-22 (AY 2022-23).
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