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CSR Activities under new MCA-Era
MCA has launched E-form CSR-1 on their website w.e.f. 1st April 2021. E-form CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.
Corporate compliance calendar for the month of April 2021
Discussing Compliance Requirements, Important Updates, and Recent Notifications under Income Tax, GST, and Corporate Law etc. Mark your calendars now!
Increasing effect of Internet and Social Media
On one hand, social media has helped us improve our social connections but on the other hand, it has also created a social disturbance as many people are misusing this platform.
Deduction for setting up industries in backward states u/s 80IC
Deduction u/s 80IC of the Income Tax Act has been provided by the government to set up industries in specified backward states and to provide a push to the economy.
New PF Tax Rule: Should you cut your VPF contribution?
Should people continue contributing towards a voluntary provident fund (VPF) that earns the same interest as that of an EPF and enjoy the same tax treatment or not?
Compliance Calendar for the month of April 2021
We have prepared a Compliance Calendar in two parts, i.e. Compliance Calendar for GST due dates of April 2021 and Compliance Calendar for Income Tax due dates for the month of April 2021.
Section 198 and 145 - Deduction and Taxability of TDS
Entire income shall be offered as income for taxation in the year of actual receipt u/s 145 and section 198 shall be treated as a section inserting deeming fiction to avoid ambiguity in the law.
JSON Utility for ITR1 & ITR 4 for AY 2021-22 released by CBDT
The Central Board of Direct Taxes (CBDT) has introduced a new utility named JSON Utility for ITR - 1 and ITR - 4 for Assessment Year 2021-22 and have discontinued the Excel and Java Version of these ITR Utilities.
Self-generated Tax Invoice for GST supply under RCM along with the Invoice format
The person liable to pay tax under reverse charge shall be required to issue an invoice in respect of goods/services received by him from the unregistered supplier.
Do payments made to NRI computer software manufacturers/suppliers constitute as royalty?
The controversy surrounding the taxation of payments for computer software in international transactions has been a subject matter of extensive litigation for over two decades in India.
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