CAclubindia Articles

Section 45(5A) of the Income Tax Act- Analysis

SAGAR MALHOTRA 08 June 2020 at 10:07

Section 45 of the Income Tax Act, 1961 ('Act') is the charging section of the income chargeable under the head 'Capital Gains'.

Validity of the constitution of AAR and AAAR?

Pradeep Jain 08 June 2020 at 10:06

The final verdict of the Hon'ble Rajasthan High Court is yet to come but if the constitution of AAR and AAAR is declared as arbitrary and unconstitutional, then the fate of numerous decisions rendered till date and their binding nature would be a big question that would remain unanswered.

Traders registration as MSME's - Possible soon?

CS Lalit Rajput 06 June 2020 at 11:20

Traders may be allowed to get registered as MSME under the MSMED Act, 2006 via udyogaadhaar Registration.

With the COVID 19 Economic Impact hitting us - Do we have a Plan B?

CA Unnamalai L 06 June 2020 at 09:45

With the COVID 19 Economic Impact hitting us - Do we have a Plan B?

GST Circular contradicting relaxation provided during pandemic

Pradeep Jain 06 June 2020 at 09:45

GST Circular contradicting relaxation provided during pandemic

Changes in ITR-5 for AY 2020-21

Soumya Laha 06 June 2020 at 09:45

Changes in ITR-5 for AY 2020-21

TDS Section 194O | TDS on e-commerce operator

CA Chandra Kishore Bajpai 06 June 2020 at 09:44

TDS Section 194O | TDS on e-commerce operator

Recent amendment in IFRS 16 and proposed amendment in Ind AS 116

Hardik 06 June 2020 at 09:44

Recent amendment in IFRS 16 and proposed amendment in Ind AS 116

Income Tax Slab Rates for FY 2020-21

CA Sanya Kapoor 06 June 2020 at 09:44

Concessional Income Tax Slab Rates for FY 2020-21 was notified by the FM in her Budget Speech. The new concessional tax rates can be availed without claiming certain deductions and exemptions.