The new TDS section 194R introduced in the Budget, 2022 shall be applicable from 1st July, 2022, requiring a deduction of 10% by any person (resident or non-resident) who provides benefit or perquisite to a resident person in a year exceeding Rs 20,000 shall be liable for TDS under section 194R.
The GST Act exempts certain activities conducted by the Charitable Trust.
Revision for AS - CA Intermediate (Part 6)
Revision for AS - CA Intermediate (Part 5)
Revision for AS - CA Intermediate (Part 4)
Revision for AS - CA Intermediate (Part 3)
Revision for AS - CA Intermediate (Part 2)
Revision for AS - CA Intermediate (Part 1)
A GST return is a document to be filed by all registered entities containing the details pertaining to the sales, incomes, expenses, and purchases that a taxpayer must file with the tax authorities.
Indian Institute of Accounting and its implementation was put forth in a parliamentary panel as a proposal in March 2022.