Popular Articles

Effect of non filing of DIR 3 KYC

CS Divesh Goyal 06 October 2018 at 11:24

MCA has notified Companies ((Appointment and Qualification of Directors) fourth Amendment Rules, 2018. These Rules shall came into effect from 10th July 2018.MC..

Threshold limits for Regular and Composition Registration under GST law

Shivashish 23 March 2019 at 16:44

In this article, attempt has been made to enlist various thresholds (as amended from time to time)as prescribed under the GST law for normal registration in dif..

Issues of Shares at a Premium - Tax Implications

CA. Aditya Goel 19 March 2021 at 09:50

When Shares are issued at a value more than the Face Value, then it is called Issue of Shares at a Premium. In this article, we discuss the tax implications of the same.

First Discussion paper on GST: - Old Wine in New Bottle

Pradeep Jain 14 November 2009 at 12:14

First Discussion paper on GST: - Old Wine in New Bottle The article by:CA Pradeep JainSiddharth Rutiyavisit us at www.capradeepjain.com Empowered Committee of State Finance Ministers has recently issued the First Discussion paper on Goods and Servi

Deposit under new CA Act

CS Ankur Srivastava 10 June 2014 at 12:06

Detailed provisions of depositExisting Deposits: Where the deposit accepted by the company before the commencement of this Act, the amount of such deposit or part thereof or any interest due thereon remains unpaid on such commencement or becomes due

Important announcement from the Income Tax Department regarding your 26AS form

santosh patil 30 May 2020 at 10:06

IMPORTANT ANNOUNCEMENT REGARDING FORM 26ASWHAT IS FORM 26AS?Form 26AS statement is a summary of all the tax paid, TDS, TCS, Advance tax paid during the financia..

Higher TDS due to PAN Holder's Negligence

CA Umesh Sharma 04 December 2023 at 14:22

A lot of TDS Deductors who have filed their TDS returns for the 2nd quarter of FY 2023-24 have received intimations for Defaults in their TDS Return for Quarter 2nd. Why are the TAN holders getting these default notices from Income Tax Department?

Process for cancellation of GST registration

Sparsh Wadhwa 18 October 2023 at 09:21

Cancellation of GST registration is a process of de-registering a business entity from the Goods and Services Tax (GST) system. GST registration is mandatory for businesses that have an annual turnover exceeding a certain threshold limit.

Evaluating New Business Opportunity

CA. Ashish Taparia 07 May 2013 at 11:43

Discussion paper on role of a financial analyst in going about evaluating new business opportunity New business proposal could be categorized in two ways: 1. The business proposal is a niche proposal in the market. Or, 2. The business

GD, PI, extempore - Are you ready after CA?

Bhupesh 24 January 2013 at 10:51

CA Final Result - Pass. WOW! CA Campus placement - Rejected. Oh My God! I am sure those of you have passed the CA final exam in this attempt, will not want the above to be true even in their dreams. CA is a journey, years of hard work, months of st