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Implications of Swachh Bharat Cess (SBC)

  Meet Vekaria    20 November 2015 at 15:34

Last year's Budget (Finance Act 2015) contained provisions for levy and collection of SBC.Vide Notification No. 21/2015-Service Tax, government notified levy of SBC @ 0.5% as stated in Finance Act 2015 on all taxable services, except those servic



Section 80D of Income Tax Act

  Ritik Chopra    30 March 2021 at 12:41

One of the most common expenditure of the general public is on medical/health insurance. Deduction regarding health insurance is allowed if health insurance premium is paid during the previous year out of income chargeable to tax and it is paid by any mode other than in cash.



TCS on cash sale of goods or services

  CA SONIYA AGARWAL    03 June 2016 at 10:51

Finance Act, 2016 imposed TCS on cash sale of goods or services with effect from 1-6-2016. New Sub Section (1D) of Section 206C is as follow: Every person, being a seller, who receives any amount in cash as consideration for sale of bullion or jewell



Get out of the Vicious Circle of Attempt and Failure

  Ashutosh Rathi    03 February 2018 at 15:31

Failure-Attempt-Failure can be a vicious circle for many CA students and it becomes quite a frustrating experience to get off from the loop. The life seems to



CA Final ISCA Key Topics May 2017

  Rupesh Maheshwari    15 February 2017 at 11:27

CA Final ISCA - Important Questions May 2017



Covid-19 Relief Measures for Taxpayers under GST law

  CA Harshal Jain    03 May 2021 at 09:57

The author in this article has summarised the Covid -19 relief measures under GST for the taxpayers



Receipt of Salary in Arrears and Relief u/s 89

  Vikas Sharma    06 May 2019 at 10:57

Sometimes you may have received a portion of your salary in arrears or in advance, or you may have received a portion of your family pension in arrears or in a..



Ethics for leaders

  Madhukar N Hiregange    06 July 2011 at 13:18

ETHICS FOR LEADERS CA Madhukar N.Hiregange Where the mind is without fear and the head is held high, into the heaven of freedom my father let my country



Proposed DTC is anti-reform

  CA Anil Garg    20 February 2014 at 11:52

Income Tax law must have suffered the most volatility and changes since enactment in 1961. Government has been twisting it at will in order to extract more and more revenue. This must have the dubious distinction of being subject matter of highest li



GST Audit - Press Note/ Circular on Annual Return 3rd July - Analysed

  Madhukar N Hiregange    18 July 2019 at 11:18

It appears that this Circular / Press note especially the part on the coverage in audit may have been at the behest of the members who are going to certify. The..




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