Popular Articles

Blockchain Adoption in Accounting: Opportunities and Challenges for Professional Accountants

Posted by CA Sanat Pyne 20 April 2023 12128 Views

Blockchain technology is a decentralized, distributed ledger system that allows for the secure and transparent recording of transactions.

Fall of Rupee: Another entrepreneurship era?

Posted by Siddharth Maheshwari 30 August 2013 12127 Views

Fall of Rupee: Are we headed towards another Entrepreneurship era? When economists and socialists compare Indias economy to what it was before liberalization, leaving all the economic downturns aside, it brings a small smile to me. Not beca

Welcome to a country where candies are replacing coins

Posted by Nandan Narula 16 September 2010 12126 Views

Last month, when I wswas travelling from Indore to Bhopal and as my cab crossed the first toll booth on the highway, the cabbie handed me a ten rupees note and 3 eclairs (Cadbury was not written on those fake é

Cases when Rental Income from Building is not treated as House Property Income

Posted by Ritik Chopra 07 July 2021 12126 Views

There are many instances where rental income from a building is not treated as house property income. Four of such instances have been discussed in this article.

Section 198 and 145 - Deduction and Taxability of TDS

Posted by CA. Mohit chaturvedi 07 April 2021 12124 Views

Entire income shall be offered as income for taxation in the year of actual receipt u/s 145 and section 198 shall be treated as a section inserting deeming fiction to avoid ambiguity in the law.

Treatment of GST for TDS/TCS on purchase/sale of goods

Posted by CA Umesh Sharma 07 July 2021 12123 Views

TDS/TCS is to be deducted/collected u/s 194Q/206C(1H) respectively, if purchase/sales to a single party exceed Rs.50 Lacs. Whether the amount of GST is to be included in the calculation of the above limitation? Let us understand.

A Brief Explanation Of Relaxations Announced By MCA

Posted by Gunjan Sachdev 07 May 2021 12123 Views

The Ministry of Corporate Affairs has announced various relaxations for the sake of the stakeholders in this crisis of Covid-19. Same has been discussed in this article.

CSR Reporting - Spend, under spend, over spend & no spend

Posted by Sundharesan Jayamoorthi 12 May 2016 12123 Views

Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) andrequires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. There is no provisio