CAclubindia Articles

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.

Time limit increased for grant of GST registration from 3 to 7 working days

Bimal Jain 09 January 2021 at 09:52

In this article, we discuss the CGST (Fourteenth Amendment) Rules 2020, wherein the Time limit was increased for grant of GST registration from 3 to 7 working days.

Section 194A | TDS on Interest (Other Than Interest on Securities)

CA.R.S.KALRA 09 January 2021 at 09:32

In this article, we discuss all about Section 194A of the Income Tax Act 1961, which deals with the TDS on Interest (Other Than Interest on Securities), including its threshold limit, rate of TDS and recent amendments.

GST Audit - Applicability and Procedure

Indira Priyadarsini Kota 09 January 2021 at 09:32

In this article, we discuss all about GST Audit, including the different types of GST Audit, their applicability and the procedure one must follow during the GST Audit.

Relaxed AEO accreditation for MSMEs - Relaxations in requirements

Lekhraj sood 09 January 2021 at 09:32

In this article, an attempt is made to explain the modified requirements to enable MSMEs to avail the benefits of Authorized Economic Operator ( AEO) scheme.