CAclubindia Articles

Expenditure on scientific research and its treatment under income tax act, 1961

FCS Deepak Pratap Singh 09 July 2020 at 09:59

Scientific Researches play important role in development of any country. The industrial houses are encouraged to establish their own research house or to donate in various Universities, IITs and other education institutions.

Composition Scheme: Sec.10 of CGST Act, 2017

CA Santhosh Gupta Kethepalli 09 July 2020 at 09:39

Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover.

Various Due Dates of GST Returns due to Covid-19

CA Shubhi Khandelwal 09 July 2020 at 09:31

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended due dates for GST Return filings and provided relief to tax payers

Small price stocks in the share market

Rishabh Sharma 09 July 2020 at 08:06

Penny stocks/ low priced shares which are advertised to us by some leading researchers, social-media, financial bloggers etc to give very high returns in a short span of time beyond any normal financial expert belief.

All about US CPA Program

Guest 08 July 2020 at 15:51

US CPA is one such course which can help many to achieve their goals in much less time than expected. Moreover, its global acceptance makes it even more attractive to aspiring accounting students.

Section 194K- TDS on Income from Mutual Funds

Manzil Arora 08 July 2020 at 14:43

TDS of 10% will be applicable only on dividend income earned by investors in mutual funds and capital gain on sale of mutual funds is not covered in this section

Legal entity identifier (LEI)

Neha Rajan Redekar 08 July 2020 at 12:32

Legal entity identifier (LEI)

"Going Concern Concept" during Pandemic times and Auditors Responsibility

Seetharaman K C 08 July 2020 at 10:20

Going Concern is a concept where the continuity of a business organisation is assessed. Up until now, we were least bothered by this concept as this was taken f..

Statement of Financial Transaction or Reportable Account- Sec 285BA of IT Act

CA Santhosh Gupta Kethepalli 07 July 2020 at 17:50

Obligation to furnish statement of financial transaction or reportable account {Sec - 285BA, Income-tax Act, 1961

26 FAQs on Indian Stamp Act, 1899

DEEPAK SETH 07 July 2020 at 17:36

There are multiple rates collection of stamp duty on securities market transactions for the same instrument. It results in jurisdictional disputes and multiple incidences of duty, thereby raising the transaction costs in the securities market and hurting capital formation.