CAclubindia Articles


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.



Union Budget 2021 | Amendment proposed in CGST & IGST Act, 2017 and its Impact on professionals and Taxpayer

  CA Niyati Sonipro badge    04 February 2021 at 10:40

Amendment proposed in CGST & IGST Act, 2017 as per the Union Budget 2021, and its Impact on professionals and Taxpayers of the country.



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.




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