CAclubindia Articles

Income Tax Implications on Sale of Property

CA AJIT YADKIKAR 09 December 2024 at 08:45

The sale of property in India has tax implications which depend on various factors like the type of property, holding period, and the residential status of the seller.

Transfer Pricing Challenges for Startups in India

CA Smita Khurana 09 December 2024 at 08:45

Transfer pricing refers to the pricing of goods, services, or intangible assets exchanged between related entities. For startups, balancing innovation, rapid scaling, and TP compliance can pose unique challenges.

Faceless assessments should be made more flexible

Vivek Jalan 07 December 2024 at 08:47

Prescribe conditions based on which taxpayers can seek to be assessed by Jurisdictional Assessing officer (‘JAOs’) instead of NFAC

Similarity and Difference between 'Call Option' and 'Put Option'

Affluence Advisory 07 December 2024 at 08:43

Pricing mechanisms for options are captured in the shareholders/option agreement/s. Where foreign parties are involved, there are certain pricing and other guidelines laid down by RBI that have to be mandatorily complied with.

FPI to FDI Reclassification: New RBI Framework

Vivek Jalan 06 December 2024 at 08:48

The RBI Vide its circular dated 11 November 2024, has finalised an operational framework for reclassification of Foreign Portfolio Investment made by FPI to FDI under Foreign Exchange Management (Non-debt Instruments) Rules, 2019

How the GST Rate List Impacts Small Businesses in India

Ishita Ramani 06 December 2024 at 08:44

In this article we shall see how the GST Rate List affects small groups is critical for small businesses to make informed choices and make certain compliance.

The New World of Transfer Pricing in 2024

CA Smita Khurana 06 December 2024 at 08:40

Transfer pricing has long been a cornerstone of multinational tax planning, and in 2024, the landscape is shifting dramatically. With the OECD's updated BEPS 2.0 guidelines, businesses must adapt to new rules aimed at ensuring fair taxation, improving transparency, and addressing tax avoidance.