CAclubindia Articles


e-Proceeding of Income Tax - Easy Guide

  Aruhi    12 January 2021 at 09:52

e-proceedings is an electronic platform for conducting proceedings in an end to end manner created by the Income Tax department. The objective here is to bring about transparency and efficiency in the income tax related proceedings.



Cost of US CPA Exam

  Suhasinipro badge    11 January 2021 at 16:22

The US CPA certification is offered by the American Institute of Certified Public Accountants (AICPA). This is a highly qualified designation and in order to acquire this designation, a candidate needs to fulfil all the predefined educational and experience criteria.



Section 194B | TDS on Winnings from Lottery, Game Shows, and Puzzles etc.

  CA.R.S.KALRA    11 January 2021 at 09:47

In this article, we understand all about Section 194B, which deals with the TDS on Winnings from Lottery, Game Shows, and Puzzles etc. along with some practical illustrations.



What is Form 16?

  CA Sapna Ghelani    11 January 2021 at 09:47

In this article, we understand all about Form 16, including its meaning, eligibility criteria, parts, download process, and linkage between Form 16 and Form 26AS.



A Brief Introduction to Transfer Pricing

  Indira Priyadarsini Kota    11 January 2021 at 09:47

The Finance Act, 2001 introduced Transfer Pricing Regulations for curbing tax avoidance and manipulation of intra-group transactions by abusing transfer pricing.



Concept of Tax Information Exchange Agreement in India with Tax Havens and Secrecy Jurisdictions

  CA. Pushp Kumar Sahu    11 January 2021 at 09:47

TIEA’s have proven to be a boon for the Indian Tax Administration by providing sensitive financial information about the residents of India who have accumulated wealth outside India.



Advance Ruling - A Crucial Concept in International Taxation

  Venkat Raj    11 January 2021 at 09:47

Advance Ruling is a widely used mechanism when a non-resident enters into a transaction with a resident whereby the complexity of the transaction is involved.



All about Registration under GST

  CA. Ankit Chandrakar    11 January 2021 at 09:46

In this article, we discuss all about GST Registration, including persons liable to get a GST registration, important points to be noted, calculation of threshold limit, and exceptions, etc.



All You Need To Know About Pre-packaged Insolvency Resolution Process (PPIRP)

  CA Rajesh Pilleda    09 January 2021 at 15:57

In a broad area of corporate restructuring, the PPIRP is a subset where the terms of restructuring usually take place prior to the filing of the insolvency procedure.



International Taxation: Taxation of Non-residents Shipping Business- Section 172 of the Act

  CA Mehul Thakker    09 January 2021 at 15:24

In this article, we discuss about another code under the Income Tax Act, that governs the taxation of non-residents' shipping business which has an overriding effect over all the provisions of Income Tax Act including section 44B.




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us

CCI Articles

submit article