CAclubindia Articles

CPA course details: Best Coaching Institute for CPA in India

Suhasini 26 December 2020 at 16:12

If you want to be an individual with complete knowledge of Accounting Principles then of course becoming a CPA is the best way to go. AICPA certifies CPAs to be trusted financial advisors to help businesses, individuals and other organizations to reach their financial goals.

International Taxation: Source Rule of Taxation

CA Mehul Thakker 26 December 2020 at 15:08

Section 9 of the Income Tax Act is a deeming fiction. This section provides that in certain situations, the income is deemed to accrue or arise in India despite fact that the actual place of accrual is outside India.

Critical Changes in GST Compliances from 1st Jan 2021

Vivek Jalan 26 December 2020 at 14:29

In this article, we will discuss the critical changes in GST Compliances from 1st Jan 2021 which have been amended by the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020.

Gist of important changes made in the CGST Rules, 2017 vide Notification issued on Dec 22, 2020

Bimal Jain 26 December 2020 at 13:10

A lot of changes have been made in the CGST Rules 2017 vide Notification No. 94/2020 - Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, for your easy digest.

All About Provision of Section 56(2)(X) of Income Tax Act, 1961

Safder Alam 26 December 2020 at 11:58

Over a period of time, the Goi has time to time amended these provisions. Before 2017, Gift was taxable in hands of Individual, HUF, Firm and Closely held Company at tax is levied at the rates prescribed by Finance Act.

Weekly Finance and Tax News Bulletin by CAclubindia - 19th Dec to 26th Dec 2020

CCI Team 26 December 2020 at 11:48

In this article, we will discuss the major updates from the Finance and Tax Industry between 19th December and 26th December 2020

Important things to know about Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

CA Rajesh Pilleda 26 December 2020 at 10:03

The quarterly GSTR-3B filing option will be available from 1st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.

Arrest under GST is not cakewalk for department

R.P.Singh 26 December 2020 at 10:03

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.

All You Need To Know About GST E-Way Bill

CA Rajesh Pilleda 26 December 2020 at 10:03

In this article, we will be talking about the relevance of an e-way bill, how to generate it, its validity in India, and the documentation required to generate it.

CGST (Fourteenth Amendment) Rule, 2020

CA Niyati Soni 26 December 2020 at 10:03

In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. 94/2020 - Central Tax.