Popular Articles

Section 115BAD | New Tax Regime for Resident Co-Operative Societies

Neethi V. Kannanth 27 February 2021 at 09:45

Section 115BAD was introduced to provide the benefit of a lower tax rate to Resident Cooperative Societies. It is applicable for any PY relevant to the AY beginning on or after 01.04.2021.

Co-operative societies and TDS on interest

sivadas chettoor 01 August 2015 at 13:37

INTRODUCTION: This brief article seeks to discuss about the liability of cooperative societies to deduct income tax (Tax Deduction at Source or TDS) at the time

Financing of exports by banks (Packing Credit)

CA.Parsun Garg 16 December 2009 at 13:57

Financing of exports by banks: Advances by commercial banks for export financing are in the form of:a) Pre-shipment finance i .e. before shipment of goods : This usually, takes the form of packing credit facility, which is an advance extended by bank

EWay bill option for moving Goods without GST number

Subrato 27 December 2018 at 11:15

On the GST Portal, there is an option of E-Way Bill for Citizens. For whom this option is useful?Let us understand which the help of a story.Mr. Hardik is the o..

Few questions on Service Tax and Vat

Member (Account Deleted) 02 May 2011 at 12:42

SERVICE TAX & VAT Dear Student,These are important questions for revising again in last days.Please do complete course and then refer these Q & A.Dont take this as a short-cut.Although I promise you, these questions are picked after

Section 73 and 74 of CGST Act 2017: Demand of Tax

CMA SIVAKUMAR A,ACMA. 01 March 2023 at 09:02

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

How to score the maximum marks in PCC/IPCC Accounting Exam?

Aditi Bhardwaj 06 October 2015 at 10:51

Dear Students,As you are less than one month away from the CA IPCC exams, this is a good time to know some handy tips to keep you fully prepared and get that extra an edge over your paper. I scored an 86 in Accounting during CA PE-II (now called IPCC

Revised Schedule VI: Features

praveen srivastava 12 June 2012 at 11:04

APPLICABILITY OF REVISED SCHEDULE VI Revised Schedule VI applicable to all companies for the financial year commencing from 01st April 2011.

Steps to generate e-invoice under GST

CA Ruchika Tulsyan 22 October 2019 at 11:02

Background: GST Council in its 37th Council meeting held on 20 September 2019 approved the standard of E-Invoice and it has been publish on GST portal.

Green Shoe Option

Venkat Rao Marella 17 August 2009 at 19:06

Green shoe Option (GSO).This is a post listing price stabilizing mechanism, by which the company intends to ensure that the shares price on the Stock exchanges does not fall below the issue price. The term �Green shoe option� derived its