Popular Articles

Tax Deducted at Source from Salaries

CA Pradeep Garg 02 December 2016 at 11:42

Sec 192, avarage tax payable, advance tax, TDS certificate

Are e-Fixed Deposit receipt issued legal?

Shivaprasad Laxman Chhatre 09 October 2019 at 17:09

In every walks of life, we come across a situation where we receive an unsigned business letter/Receipt/Advice which bears the legend 'This letter/Report Advice is computer generated and therefore does not require any signature', or similar to that. I think it is the best route for the originator to escape.

Income Computation and Disclosure Standards

CA Arpita Tulsyan 13 April 2016 at 10:39

Income Computation & Disclosure Standards (ICDS's)ICDSs vis-�-vis AS and ICDSs vis-�-vis Judicial Rulings: There are significant deviations between the notified ICDSs, Accounting Standards & Judicial Rulings which are likely

Brief on Slump Sale

Vikram Sirohi 04 June 2020 at 09:35

A slump sale is mainly affected by the way of Business Transfer Agreement ("BTA"). BTA's are typically subject to negotiations.

Cenvat credit disclosure in ST return- Practical aspects- Part 1

Ashish Chaudhary 14 October 2015 at 10:40

Tax credit in any value added taxation is the second most important aspect after the levy as it goes to reduce the basic cost. If credits are not available fully, it adds to the cost of the product or service resulting in cascading effect of taxes. I

Careers or Jobs : What is more Important?

Guest 04 September 2009 at 12:46

This is a guest post by Dr Uma Ganesh, she has an MBA degree from the Faculty of Management Studies, University of Delhi and a PhD from IIT Bombay and is the CEO of Global Talent Track. It is a cliche that building careers not finding jobs that help

Major Highlights of Companies Bill, 2012

CS DHANAPAL 25 January 2013 at 18:10

Companies Bill, 2012, after a very long journey and with many stumble blocks, has finally seen the light of day in Lok Sabha. After much speculation and eagerness on the subject, Lok Sabha finally approved the Bill on the night of 18th December, 2

Residential Status - Am I Resident or Non-Resident?

Hardik Lashkari 01 December 2017 at 11:04

Non-understanding of correct residential status creates a high buzz for persons residing outside India or the persons visiting foreign for most of the year.

Dividend Income Taxability From AY 21-22 Onwards

Varsha Nayyar 11 October 2021 at 09:35

Finance Act, 2020 made the amendment that dividend income shall be taxable in the hands of the shareholders and the burden of tax payment is shifted from the company to the shareholders.

Analysis of Section 44AD Presumptive Taxation

akanksha 12 January 2017 at 11:18

Profits and gains of business on presumptive basisSection 44 AD(1)Notwithstanding anything contained in Sec. 28 to Sec.43C (that means deduction under these sec..