Popular Articles

Section 194Q of the Income Tax Act, 1961

CA Vibhor Kalamkar 30 June 2021 at 10:19

The section provides a threshold limit of Rs. 50 Lakh for a particular FY. This means tax is required to be deducted when the purchase of goods by a buyer from a seller exceeds Rs. 50 Lakh during any FY.

Section 206AB: Higher rate of TDS for non filers of ITR - Template of Mail & Declaration

Ramesh Agrawal (LL.B , CA) 09 June 2021 at 09:31

GoI has recently made an amendment in the Finance Act 2021 by inserting a new Section 206AB which prescribes a higher rate of TDS for those Vendors/ Suppliers who have not filed their ITR for the last 2 years.

Formation of a One Person Company

CS Shubham Katyal 04 October 2016 at 13:01

COMPREHENSIVE DISCUSSION ON ONE PERSON COMPANY

Correction in Challan Paid

Manish Kumar Agarwal 20 September 2011 at 13:47

Summary : Earlier correction was not possible in challans while making errors at the time of payment. Same is now possible from bank, but you should contact the bank within 7 days. Challan Correction Mechanism Under OLTAS (On Line Tax Accou

Guidance Note- Claim of ITC as per GSTR 2B

CA Nikhil Jhanwar 31 January 2022 at 14:02

Through this write-up, we intend to cover the intricacies of claim of ITC from practical and accounting perspective working a ready reference for your business...

FAQ on withdrawal of high denomination notes

Guest 09 November 2016 at 12:17

FAQs on Withdrawal of Legal Tender Character of the Old High Denomination Bank Notes

ICAI analysis of MCA notification reg filing of DPT-3 and DIR-3 KYC form

Guest 07 May 2019 at 11:42

Analysis for filing of DPT-3 upto 29th June 2019Companies (Acceptance of Deposits) Second Amendment Rules, 2019 regarding filing of DPT-3 upto 29th June 2019The..

LLP, Company or Partnership- Which one should you choose for your business?

Chetan Tiwari 16 May 2019 at 10:11

Across the world, with more and more booming start-up companies, legal entities are being incorporated. Accordingly, industrialists are now busy registering th..

#CAtalk with Ravi Harodia CFO - Sikka Group

CCI Team 03 July 2018 at 11:26

Current Gig: CFO -Sikka GroupWhat will be your priced possession that you have? Priced possession, I would call all my family members. The one quote that

Swachh Bharat Cess - Detailed Anaylysis - Part 2

Vishal Jain A 14 November 2015 at 11:38

DETAILED ANALYSIS OF SWACHH BHARAT CESS (�SBC�)PART 2The government of India wide Notification No. 21/2015 and Notification No. 22/2015 dated 6th November 2015 has made levy and collection of �Swachh Bharat Cess� (SBC) mandato