CAclubindia Articles

Exempt Income Expenditure: Section 14A Rules Explained

Posted by FCS Deepak Pratap Singh 09 January 2021 2144 Views

Understand Section 14A of the Income Tax Act, 1961, and Rule 8D. Learn how expenditure related to exempt income is treated and disallowed for tax purposes.

MSME Classification & Registration Rules from July 2020

Posted by Hemant Kumar Gupta 09 January 2021 3060 Views

Understand new MSME classification criteria and registration requirements effective 1st July 2020. Learn about investment, turnover limits, and the Udyam Registration process.

Blocked Input Tax Credit (ITC) Under CGST Act Sec. 17(5)

Posted by CA Santhosh Gupta Kethepalli 09 January 2021 7952 Views

Understand blocked input tax credit (ITC) under Section 17(5) of the CGST Act. Learn which expenses are ineligible for ITC and explore common exceptions.

Section 115BAA: Lower Tax Rate for UK Companies

Posted by CA Alexandar Gazi 09 January 2021 3770 Views

UK domestic companies can opt for a 22% income tax rate under Section 115BAA. Discover conditions, benefits, and how to file Form 10IC.

GSTR-9 & GSTR-9C Filing: Your Annual GST Return Guide

Posted by CA Shubhi Khandelwal 09 January 2021 7702 Views

Understand GSTR-9 and GSTR-9C filing requirements, eligibility, and deadlines for your annual GST returns. Ensure compliance and avoid penalties.

Increase Share Capital via Private Placement

Posted by Nishant Mishra 09 January 2021 5110 Views

Learn how to increase your company's paid-up share capital using private placement. Discover the process, regulations, and penalties involved.

MLI Impact on Indian Tax Treaties Explained

Posted by CMA Damini Agarwal 09 January 2021 2286 Views

Discover how the Multilateral Instrument (MLI) impacts Indian tax treaties, preventing tax avoidance and improving dispute resolution. Learn more!

Form GST PMT-09: Transfer Funds Between GST Heads

Posted by Pratik shah 09 January 2021 4053 Views

Mistakes with GST challans? Learn how to use Form GST PMT-09 to transfer funds between heads in your Electronic Cash Ledger. Avoid refunds!

Boost Language Skills with Memory Techniques

Posted by IQEdge 13 July 2020 5435 Views

Discover effective memory techniques like rote learning, elaborate rehearsal, and visualisation to enhance your vocabulary and language skills. Learn to recall words and concepts with ease.