CAclubindia Articles

Taxation of Income from Cross-border Interest

CA Arun Valera 29 July 2019 at 11:11

What is Interest? I asked my students before commencing the discussion on Article 11 of the Model Tax Convention. One of my students got up and sa

Applicability of GST on Freelancers

Sakshi Jain 26 July 2019 at 11:28

To have an independent portfolio of work is advantageous and a boon for any freelancer. However, along with it comes the added cautiousness of legal compliances..

Brief Guide For Export Business In India

PCS DIVYA BAJPAI 26 July 2019 at 11:26

If you are planning to start export business or already running export business, then you should know the procedures to set up or grow your export business.

Insights on Companies Amendment ordinance 2019 introduced on 25th July

Deep Vaghela 26 July 2019 at 11:26

The Companies (Amendment) Ordinance, 2019 ("Bill") is introduced to replace the second ordinance. Earlier, a bill to replace the first ordinance, th

Analysis of SC Judgement holding Allowances as part of Basic Salary for PF contribution purpose!!

Mayank Mohanka 25 July 2019 at 12:26

"Is the recent SC judgement holding allowances as part of basic wages for the purpose of determination of PF contribution, contradictory with the stand of

My First 1000 days of GST

CA Premanshu Jaiswal 25 July 2019 at 12:26

Post migration from the earlier regime of VAT, Excise & Service Tax Laws to the new Goods and Services Tax Act since July 2017, almost every taxpayer has be

Pros & Cons of establishing a business in China

Akash Kumar 25 July 2019 at 12:26

China has however successfully influenced the global market. More and more businessmen are heading towards settling their business in China. Due to which China ..

Notional income in case of real estate companies

Suresh Thiyagarajan 25 July 2019 at 12:25

Income from unsold flats by Real Estate Companies:We all know at any point in time companies engaged in the business of construction of residential house proper..

The importance of risk based internal audit in banks

T.R.Radhakrishnan 24 July 2019 at 11:15

Deregulation and liberalization of Indian financial sector call for effective and crucial risk management and internal control system in the conduct of banking ..

Simple explanation of sec 194J by tax expert

Kavitha N 24 July 2019 at 11:15

Meera, a Student Company Secretary, she was quite clear about all the laws related to Company Act, 2013. But she was quite unclear about the laws related to Inc..