Popular Articles

Section 194 C of Income Tax, An overwiew.

Posted by Amol Gopal Kabra (CA,CS,DISA) 15 December 2009 82860 Views

Section 194C - An overview (Effective 1.10.2009) Section 194C of Income Tax Act, 1961 covers “Payment to Contractors and Sub-contractors”. Even if the words contractors and sub-contractors are given, it also covers other types like works

Cash Receipts and Income Tax Provisions and Compliances

Posted by CA Shreya Jagani 10 October 2018 82721 Views

The Finance Act,2017 introduced new section 269ST in the Income Tax Act, 1961 w.e.f 01.04.2017. Section 269ST has been introduced with the intention to curb the...

51 points major changes in Direct Tax Law

Posted by CA RANJEET AGARWAL 01 March 2016 82682 Views

1. Rates of income-tax- Surcharge @12% if Income exceeds 1 Crore with marginal relief.2. Divedend Tax- any income by way of dividend in excess of Rs.10 lakh shall be chargeable to tax in the case of an individual, Hindu undivided family (HUF) or a f

Conversion Of Unsecured Loan To Equity Pursuant To Section 62(3) Of Companies Act, 2013

Posted by Neha Redekar 13 July 2023 82612 Views

The Companies Act, 2013 first time came up with the new provision of converting the loan into equity pursuant to Section 62 (3) of the Companies Act, 2013.

Top 10 reasons why students fail in CA exams and remedy

Posted by mahendra jangid 23 January 2012 82525 Views

No. Reason Remedy 1. Carelessness towards career Be serious. Else you will feel guilty throughout y

SEBI (DIP) guidelines for public issue

Posted by CS Nitin Katkar 21 May 2013 82452 Views

Public Issue Requirements Entry Norms: Entry norms are different routes available to an issuer for accessing the capital market. I) An unlisted issuer making a public issue of equity shares or any security convertible at a later date into equi

Interview with CA Inter 2019 AIR-1 Shripal Doshi

Posted by CCI Team 06 April 2020 82436 Views

An exclusive interview with the CA Inter All India First Rank Holder. Study strategy for November 2019 exams.

Cenvat Credit on Construction, Repairs & Works contract Services

Posted by CA Roopa Nayak 08 June 2016 82422 Views

IntroductionCenvat Credit is a beneficial scheme wherein the duty paid at earlier stage on inputs and input se

Income tax Scrutiny Assessment

Posted by CA Satish Badve 29 November 2011 82361 Views

Scrutiny of the income tax return is a regular feature to find out whether the income declared in the income tax return of relevant assessment year is correct and the income tax has been paid on the same.