Articles by Dilip K Raina
View Full Profile
Zero Coupon Zero Principal Instrument vis-a-vis NPOs
Dilip K Raina 23 September 2022 at 08:40Securities and Exchange Board of India (SEBI) has come out with a circular on the 19th of September 2022 allowing eligible Not for Profit Organizations (NPOs) to raise funds via the newly created Social Stock Exchange for the achievement of their objectives. This Social Stock Exchange will be a part of the existing stock exchange.
Charitable institutions in the era of the social stock exchange
Dilip K Raina 21 September 2022 at 13:56Securities and Exchange Board of India (SEBI) vide it’s Circular dated September 19th, 2022, had come out with Framework on Social Stock Exchange (SSE). Let us have a basic understanding of SSE and how these exchanges will help the social sector in near future.
Practicing as a Chartered Accountant under the Faceless Income Tax Era
Dilip K Raina 12 October 2020 at 10:03In this article, we understand why e-faceless assessment is different from the earlier face to face assessment and why we need to fill gaps existing in our offices, if any, to face future challenges.
The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis
Dilip K Raina 05 October 2020 at 10:46The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis
Non-Applicability of GST on Membership Subscription and Admission fee
Dilip K Raina 15 July 2020 at 10:07The amount collected as membership subscription and admission fee from members is not liable to GST as a supply of services
Are practicing Chartered Accountants ready for Virtual Audit?
Dilip K Raina 15 May 2020 at 10:27It seems that the current year's audit will be a virtual one and from our own offices presently scattered at different locations as most of us are working from home.
Supreme Court on Registration under section 12AA of Income Tax Act 1961
Dilip K Raina 16 March 2020 at 10:42Supreme Court on Registration under section 12AA of Income Tax Act 1961
Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act
Dilip K Raina 27 February 2020 at 10:42Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act
Effects of notice issued under section 153A of the Income Tax Act 1961
Dilip K Raina 17 February 2020 at 10:05Effects of notice issued under section 153A of the Income Tax Act 1961
Section 68 of the Income Tax Act 1961- Judicial Interpretation
Dilip K Raina 10 February 2020 at 10:19As per the judicial interpretation of Section 68 of the Income tax Act 1961- Unexplained cash credits, the responsibility of the assessee is to prove the identity of the creditor, genuineness of the transactions and credit-worthiness of the creditor. Here is the detailed judicial interpretation.
Popular Articles
- RCM on Rent for Family-Owned Properties: Impact of Notification No. 09/2024
- GST Compliance Alert: Check and Rectify Past Claims Before November 2024
- Revision TDS Return Online: Process and Advantages
- Resolving Gaps Between GSTR-2B and GSTR-3B Data
- GST Amnesty Scheme 2024: Sec 128A of CGST Act 2017
- Updates Related To Revamp of IT Act 1961
- Understanding the New IMS (Invoice Management System) on GST Portal
- Choosing the Best Tax Regime for an Annual Income of Rs 10 Lakh: New vs Old
CAclubindia
