CAclubindia Articles
Determining residential status as per FEMA
When a resident Indian gains non-resident Indian status, it is mandatory by the law to change the residential status in the bank accounts. FEMA rules for NRIs do not allow holding a savings bank account in India.
The Real Estate (Regulation and Development) Act: A Birds Eye View
The Real Estate (Regulation and Development) Act (hereinafter referred to as the Act) came into force in 2016 with an objective to regulate the capital intensive market of the Real Estate Sector.
Private Placement of securities- Detailed Analysis
Private Placement Company needs funds to run its activities/business smoothly. Initially, the money comes from the subscription of the members.
Concept of Tax Collected at Source(TCS) under GST
TCS refers to the tax which is collected by the Electronic Commerce Operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the Electronic Commerce Operator (ECO)
Treatment of conversion of a capital asset as stock-in-trade| Section 45(2)
What is the treatment of conversion or treatment of a capital asset as stock-in-trade?
Appointment of Directors
According to section 2(34) of Companies Act,2013, a Director is a person appointed by the Board of the company who manages the affairs of the company.
CA Final Exam Preparation Strategy
Discussing the study strategy for students appearing for CA Final Group 1 in the upcoming CA Exams, along with some general tips to clear your exams with flying colours.
194Q Vs. 206C(1H) of the Income Tax act, 1961
The Finance Bill, 2021 has introduced section 194Q – TDS on purchase of goods which is having a resemblance to section 206C(1H)- TCS on Sale of Goods brought in by Finance Bill, 2020.
Cleared your CA Finals? What is the next step?
Congratulations on your results! You must have got interview calls from various employers. For many, this is the starting point of professional life. So now what is the next step? Let us discuss.
Recent amendments to the CSR provisions
Numerous amendments have taken place in the Corporate Social Responsibility ('CSR') provisions since it is incorporated under the Companies Act, 2013 ('Act').
Popular Articles
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- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
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