CAclubindia Articles
When You Go For Seeking Adjournment & End Up in Winning Your Case!!!
The author has shared one of his cases that lead to an amendment in the Income-tax Act, allowing Power Sector Companies to compute their Book Profits for the purpose of MAT either on the basis of the Electricity Regulatory Act or the Companies Act.
Section 35D: Amortisation of Certain Preliminary Expenses
As per section 35D of the Income Tax Act, 1961, preliminary expenses incurred prior to the commencement of business, extending an existing business, setting up a new unit etc. are eligible to be amortized.
Relief Measures declared by CBIC and CBDT in Indirect Tax and Direct Tax
Due to the COVID-19 pandemic situation in India, CBDT, as well as CBIC, have provided various relaxations in Direct Tax and Indirect Tax. Let us discuss the same.
Drastic Income Tax Changes in the Past Union Budgets
We all know that the government comes up with something new every budget. Let us have a brief overview of some drastic income tax changes which have occurred in the past few budgets.
Corporate Compliance Calendar for the m/o May, 2021
This article contains compliance requirements for the Month of May 2021 under the Income Tax Act, GST, Companies Act and various other Statutory Laws.
A Brief On Equalisation Levy
India first introduced an equalisation levy in 2016, when it charged 6% of consideration for online advertisement services, earned by non-residents from an Indian resident carrying on a business.
Section 194-O | An analysis
According to Section 194O, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant.
Section 43B: Deduction of certain payments only if actually paid
In case a deduction has already been claimed on an accrual basis in any earlier previous year, it will not be allowed again in the year in which it is actually paid.
A Detailed Guide to Employee Stock Option Plans (ESOP)
Employee stock options refer to a kind of compensation contract between an employer and an employee that carries some characteristics of financial options.
FAQs | Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013
Frequently Asked Questions on Circular regarding Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by MCA on 03.05.2021.
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