CAclubindia Articles

Section 201 | Consequences of Non-Compliance to TDS

CA.R.S.KALRA 16 March 2021 at 09:46

As per section 201 of the Income Tax Act, if a deductor fails to deduct TDS or after deducting the same fails to deposit it to the Government's account then he shall be deemed to be an assessee-in-default and liable for consequences discussed in this article.

How to grow your firm with a business loan for Chartered Accountants

Aruhi 15 March 2021 at 15:01

The article gives an insight on how a chartered accountant loan can help you grow your practice.

Learning Excel: Shortcut keys using Ctrl Tab

CA Anurag Sharma 15 March 2021 at 09:55

Excel is one of the most powerful spreadsheets for your calculation, graphing tools, pivot tables, and macro programming needs. Discussing 41 shortcuts on excel that can be done using the Ctrl Tab.

GST Audits: Checks for supply to exporters at concessional rates @0.1%

CA. Heet Shah 15 March 2021 at 09:55

Discussing conditions that need to be satisfied in case one is supplying to a merchant wherein export is in excess of @0.1% (IGST) or 0.5% (CGST & SGST each).

Section 8 Company as per Companies Act 2013

CS Karan B. Khattri 15 March 2021 at 09:55

A Section 8 company is almost identical to a Society or a Trust. The company registered under this section shall enjoy all the privileges and be subject to all the obligations of limited companies.

Section 200A | Processing of statements of TDS

CA.R.S.KALRA 15 March 2021 at 09:54

Discussing Section 200A of the Income Tax Act which lays down the provision for Processing of Statements of TDS and rules on how such a statement is processed. ..

E-Form MGT-7A

Tanu 13 March 2021 at 16:50

As per the amendment, One Person Company and Small Company shall file their Annual Return from the FY 2020-21 onwards in e-Form MGT-7A and all the other Companies shall continue to file their Annual Return in e-Form MGT-7.

Solution to the Dilemma faced by the Recipient of Deemed exports for claiming refund !!!

CA. Heet Shah 13 March 2021 at 14:44

Discussing whether, as per Rule 89(1) of CGST Rules, 2017, the recipient of deemed supply applying for refund has to claim ITC or not, in order to claim a refund?

Is success an individual effort? Our unsung heroes

CA Anurag Sharma 13 March 2021 at 14:44

Acknowledge the people who held your hand when you needed someone to hold on to you. Yes, it requires your endless hardwork and efforts, but that hardwork and efforts will be of no value without the support of our unsung heroes.

Role Of Audit Committee In Internal Financial Control

CA Amrita Chattopadhyay 13 March 2021 at 12:15

Let us review the role of an audit committee and the applicability of the audit committee as per the Companies Act, 2013 to understand its importance in Corporate Governance & role in Internal Financial Control.