Popular Articles

Certificate under Rule 37BB of Income Tax Rules, 1962

Milind M. Kulkarni 01 October 2014 at 12:30

Requirement for certificate of an accountant under Rule 37BB, or certificate in form 15CB as it is popularly known, originates from Section 195 (6) of Income Tax Act, 1961 (“the Act”) which requires a person making payment to a non reside

Law office management

CA CMA CS Ram Pavan Kumar Melam 20 January 2011 at 10:57

Office management is organizing and administering the activities that normally occur in any day-to-day business or profession in office environment.

The key highlights of the Interim Budget 2019-20

CCI Team 01 February 2019 at 14:07

The key highlights of the Interim Budget 2019-20 presented by the Union Minister for Finance, Corporate Affairs, Railways & Coal, Shri Piyush Goyal in Parli

Promoters of the company

Sumit Talreja 07 October 2015 at 10:50

Among many of the subject matter under Companies Act, 2013, one of the most heated and topic of endless discussion is �Promoters�. The Concept of promoters has been newly inserted and defined under Companies Act, 2013 as under the Compan

GST on purchases from Unregistered Suppliers

Naimish Padhiar 02 August 2017 at 11:09

Let's look at the critical provisions of the GST law which have enabled reverse charge mechanism :-

Cost of Acquisition of a Capital Asset acquired u/s 49(1)(ii)/(iii)(a) of the Income Tax Act, 1961

Bhaskaran Chackrapani Warrier 21 June 2013 at 10:58

COST OF ACQUISITION OF A CAPITAL ASSET ACQUIRED U/S 49(1)(ii) / (iii)(a) OF THE INCOME TAX ACT,1961. The income of a person has to be computed under any or all five heads of income for the purpose of levying income tax. Section 14

Section 269ST : Penalty of Cash Transactions above Rs. 2 Lakhs

CA Piyush Agarwal 06 January 2020 at 11:06

You can repay your loan amount to any HFC (Housing finance company) or NBFC (Non-banking finance company) in cash provided each loan installment is less than Rs 2 lakhs.

Online filing of Letter of Undertaking (LUT) under GST

CA Mayur Todmal 27 February 2018 at 11:05

Much awaited process: �Filling of LUT (Letter of Undertaking) under GST in now became online�. This is surely a good step towards automation of pro

No Need to file Service Tax Return if No Service Tax payable

Bimal Jain 12 August 2013 at 11:04

Dear Professional Colleague, No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES We are sharing with you an important judgement of the Honble Kolkata Tribunal