CAclubindia Articles

Updates on CSR Amendment Rules, 2021

CS Ankur Srivastava 23 January 2021 at 14:36

MCA has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, in order to bring transparency and increase the accountability of the companies undertaking CSR Activities.

Clarity On Table Wise Applicability Of GSTR-9 For FY 2019-20

CA Sapna Ghelani 23 January 2021 at 13:00

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return.

Filing Of GSTR-9/9C For FY 2019-20

CA Sachin Agarwal 23 January 2021 at 10:17

Discussing the applicability of FORM GSTR-9 and 9C, along with recent amendments that the taxpayers have to take into consideration before filing these forms for the FY 2019-20.

New functionalities made available for Taxpayers on the GST Portal (Oct - Dec 20)

Suhasini 22 January 2021 at 15:36

New functionalities pertaining to Registration, Returns, E-Way Bill, Advance Ruling, Taxpayer Dash Board and Search Taxpayer Functionality made available for Taxpayers on the GST Portal (Oct-Dec 20)

How to Calculate the Taxable Income on Salary?

M Venkat 22 January 2021 at 15:06

Discussing Section 15 and 17(1) of the Income Tax Act which lays down provisions for calculation of taxable income on salary in the new and old tax regime.

Section 194I | TDS on Rent

CA.R.S.KALRA 22 January 2021 at 10:42

Discussing Section 194I of the Income Tax Act, which lays down provisions for TDS on Rent, including its meaning, payment covered, rate of tax and exemptions to the provision.

Section 194H | TDS on Commission and Brokerage

CA.R.S.KALRA 22 January 2021 at 10:42

In this article, we discuss Section 194H of the Income Tax Act which deals with TDS on Commission and Brokerage including its applicability, rate of TDS, and major judicial pronouncements.

Cash Restrictions on Charitable Trusts

CA.R.S.KALRA 21 January 2021 at 09:10

A charitable or religious institution has substantial source of receipts in form of donations

Section 194G | TDS on Commission on Sale of Lottery Tickets

CA.R.S.KALRA 21 January 2021 at 09:04

Discussing Section 194G of the Income Tax Act, which deals with TDS on Commission on Sale of Lottery Tickets, including its meaning, eligibility, TDS Rate, Time Period and Threshold Limit.

Section 194EE | TDS on Payments in respect of Deposit under National Savings Scheme

CA.R.S.KALRA 21 January 2021 at 09:04

Understanding Section 194EE of the Income Tax Act -TDS on payments in respect of deposit under National Savings Scheme , Person responsible to deduct Tax,Rate of TDS,Time period and the limit applicable.