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A Guide on Form 15CA and 15CB
Foreign remittances are often considered difficult due to compliance requirements. This article will cover the foreign remittances process of submission and compliance.
Exemption u/s 54F of the Income Tax Act
There are various sections under the Income Tax Act, 1961 which provides an exemption from long term capital gain. Through this article let us understand Section 54F.
How to Calculate Common Credit (ITC) under GST?
Rule 42 of the CGST Rules provides the methodology for apportionment of ITC on inputs and input services and reversal of ineligible credit. Discussing steps involved in calculating Common Credit under GST.
Section 194LBC | TDS on Income in Respect of Investment in Securitization Trust
Discussing Section 194LBC of the Income Tax Act which deals with the TDS on Income in Respect of Investment in Securitization Trust including its Meaning, Rate of TDS etc.
How to manage Articleship and CA Exams
While clearing 'CA' exams without the required practical experience is dreadful, completing practical training without becoming a 'CA' is disastrous. Thus, it is important to balance the two.
What is Form 26AS?
Form 26AS is a statement which is maintained by the Department of Income Tax on an annual basis. Form 26 AS contains the details of the tax credit in an account...
Appointment of Independent Director
An Independent director in relation to a company is a director who is not a managing director, whole time director or a nominee director. Let us discuss the steps involved in Appointing an Independent Director.
Deduction in respect of Interest on Loan Taken for Acquisition of Residential House Property
The maximum deduction allowable is ₹150000/-. The deduction of up to ₹150000/- under section 80EEA is over and above the deduction available under section 24(b) in
FAQs on Digital Signature Certificate (DSC)
Digital Signatures are legally admissible in a Court of Law, as provided under the provisions of Information Technologies Act, 2000. It means that a document with Person’s Digital Signature will have same validity as its physical signature.
Tax On Income Distributed By Way Of Buy-Back Of Shares By Unlisted Companies- Anti Abuse Provision
Buy-back of share is one of those activities through which companies distributing the surplus to their shareholders, without payment of taxes. Initial stage provisions of Section 115QA are applicable to unlisted companies, but after July 5, 2019, it became applicable to listed companies also.
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