CAclubindia Articles
Advantages of Filing Income Tax Return ITR Online
Presentation of e-filing is a big relief for taxpayers. In this article, we discuss some significant advantages that taxpayers enjoy by filing their returns online.
Alignment of Interest of Key Employees of AMCs with the Unitholders of the Mutual Fund Schemes by SEBI - An Analysis
SEBI, vide its circular SEBI/HO/IMD/IMD-I/DOF5/P/CIR/2021/553 has mandated AMCs to pay 20% of CTC of Key Employees of AMCs in the form of units managed by them....
Why are sports important for students?
Exercise has long been seen as a way to stay healthy and fit. The impact of sports on education is limitless. In this article, the author lists 10 benefits of exercise and sports on students.
Exemption Under Section 54GA
Section 54GA provides for an exemption from capital gain arising on the transfer of a capital asset used for the purpose of business in an industrial undertaking situated in an urban area to an industrial undertaking situated in any SEZ.
Exemption Under Section 54G
Section 54G provides for an exemption from capital gain arising on transfer of a capital asset, being plant or machinery or land or building or any rights in building or land used for the purpose of business in an industrial undertaking situated in an urban area.
Practical difficulties of implementing 206C(1H) and 194Q
This article brings out the practical difficulties as well as a probable solution to the difficulties faced by Small and Medium Enterprise while implementing section 206C(1H) and 194Q.
2nd wave of Covid-19 badly hits future Sentiment for Indian Real Estate
Due to uncertainties & spread of the 2nd wave of Covid-19, the "Future Sentiment Score" declined from 65 in Q-4 of 2020 to 57 in Q-1 of 2021 as per a survey conducted by Knight Frank-FICCI-NAREDCO.
Pre-packaged insolvency resolution process: Survival & Revival of Stressed MSMEs
The pre-packaged insolvency resolution process aims to provide an efficient alternative insolvency resolution framework for corporate persons classified as MSMEs for ensuring quicker, cost-effective and value maximizing outcome for all stakeholders.
Corporate Governance in Banks: RBIs instruction ahead of master direction
RBI has made a comprehensive review of the framework for governance in commercial banks. Instructions regarding the chair of the board, composition of its committee, age, tenure and remuneration of directors/whole time directors have been issued.
TDS under Section 206AB
Where tax is required to be deducted on any sum or income or amount paid under Chapter VIIB, TDS shall be deducted at higher of (i) at twice the rate in relevant provisions (ii) at twice the rate in force (iii) at 5%.
Popular Articles
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