CAclubindia Articles
Addressing the Lapses in Section 186(2) of the Companies Act, 2013
Kotte Murali Krishna 04 March 2025 at 08:33I want to discuss a crucial issue that has been significantly contributing to the rise of defaulted companies, particularly among listed companies. This issue stems from certain lapses in Section 186(2) of the Companies Act, 2013, which governs loans and investments made by companies.
ITR-U - Belated Return u/s 139(8A): A Detailed Overview after Budget 2025
CA Varun Gupta
03 March 2025 at 08:30
The Updated Income Tax Return (ITR-U) is a recent provision introduced under Section 139(8A) of the Income Tax Act, 1961. This provision gives taxpayers an opportunity to correct errors or omissions in their previously filed returns, even after the prescribed deadlines have passed.
The Role of Accounting in Business Decision Making
CA Jaydeep Babubhai Vadher 03 March 2025 at 08:30This article delves into the critical role of accounting in decision-making, explaining its fundamental principles and its direct impact on businesses.
The Role of CS in Tax Compliance: A Case for Inclusion in the Income Tax Act, 2025
Team IN Filings 03 March 2025 at 08:30After the ICSI's multiple representations to the Income-Tax Bill Review Committee, the government is conducting a study to determine whether CS should be recognized as an Accountant.
Plotted development done for landlords under JDA and GST
CA Roopa Nayak 01 March 2025 at 10:11BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi..
Rule 86B of CGST Rules 2017
CA Puspendra Jain 01 March 2025 at 08:38The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash
Importance of Annual Return Filing for Pvt. Ltd Companies in India
Ishita Ramani 01 March 2025 at 08:34This article describes the meaning, documents, and importance of Annual Return Filing for Pvt. Ltd Companies operating in India.
Comprehensive Guide to Section 140B: Taxation of Updated Returns Under the Income Tax Act
CA Jaydeep Babubhai Vadher 01 March 2025 at 08:34Section 140B governs the tax payment mechanism when an assessee furnishes an updated return under Section 139(8A).
Monthly Remuneration to Non-Executive Directors, permissible?
Affluence Advisory 28 February 2025 at 08:28Let's find out whether it is permissible for a company to pay monthly remuneration to its NED?
TDS on Salaries (FY 2024-25): New Rules Under Section 192 Explained
CA Jaydeep Babubhai Vadher 28 February 2025 at 08:28Income-Tax Deduction from Salaries during the Financial Year 2024-25 under Section 192 of the Income-Tax Act, 1961
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