Popular Articles

Threshold Exemption to SSP vide NN 33/2012-ST

CA. K S Chauhan 05 December 2014 at 10:52

Threshold Exemption to Small Service Providers under Notification No. 33/2012 - Service Tax Dt. 20/06/2012: CA. Kamlesh Singh ChauhanFCA, LL B, DISA(ICA)E-mail: k

Benami Law: A Journey from perfectly legal to a Criminal Offence with Imprisonment

CA Vipin Garg 13 September 2018 at 11:12

1. Historical Background of Benami Law � Perfectly Legal before 1988 1.1. Benami transaction in simple words implied that the real owner of the

CSR: Mandatory or Optional

Rohit Jain 29 August 2015 at 12:32

The preamble to the constitution of India describes it as a � sovereign socialist secular democratic republic�. Since independence, India has followed a mixed pattern of economy wherein the sovereign as well as the private sector contrib

Section 194DA: TDS on Payment of Life Insurance Policy

CA Ruby Bansal 22 April 2023 at 14:37

Section 194D of the Income Tax Act requires tax to be deducted at source on any commission or reward paid for procuring insurance business.

Key Changes made in Auditor's reporting Standard & Emphasis on Audit documentation

CA Amrita Chattopadhyay 26 April 2019 at 18:22

In the wake of the present financial crisis, the role of the auditor has been questioned by many stakeholders. One of the concern of the stakeholder was that th..

"The CFO's first hundred days"

sai are 29 February 2008 at 09:38

A McKinsey Global SurveyChief financial officers around the world describe their first hundred days on the job as a time when most received guidance, but many had difficulty devoting enough time to their top priorities.New chief financial officers ma

Salient Features of FCRA, 2010

Pravin Gupta CS 20 May 2011 at 12:29

The Foreign Contribution (Regulation) Act, 2010 has come into effect from May 1, 2011. The Ministry of Home Affairs has issued the necessary Gazette Notification vide S.O. 999 (E) dated the 29th April, 2011 in this regard. The Ministry of Home Affa

Reporting on Audit Trail in the Statutory Audit Report

Ramesh Agrawal (LL.B , CA) 30 September 2024 at 08:37

From the Financial Year 2023-24 the Auditor is duty bound to report on Audit Trail. For reporting on Audit Trail there can be 3 situations for the Auditor. In each situation reporting language will be different.

Queries on GSTR 9 Annual Return of GST

Sagar Gambhir 08 June 2019 at 11:32

Solution to GSTR 9 Queries (GST Annual Return) Annual Return Form?Form GSTR 9 Filing by whom?Every Registered Person  Turnover Criteria for GSTR 9?T..

Income from business and Profession

anu 16 March 2009 at 18:43

Income from business and Profession 1. What does ‘Profession’ mean? Profession means exploitation of one’s skills and knowledge independently. Profession includes vocation. Some examples are legal, medical, engineering, architectu