Articles by CA Harshal Jain

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Comparative Analysis of Section 194Q & Section 206C(1H)

  CA Harshal Jain    16 June 2021 at 14:29

Section 194Q is similar to Section 206C(1H) which was introduced by Finance Act 2020, requiring seller to collect tax at source on transactions between a buyer and a seller.



Consolidated Covid-19 Relief Measures for Taxpayers under GST law

  CA Harshal Jain    05 June 2021 at 10:32

In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government has announced certain Covid-19 Relief Measures under the GST law.



Covid-19 Relief Measures for Taxpayers under GST law

  CA Harshal Jain    03 May 2021 at 09:57

The author in this article has summarised the Covid -19 relief measures under GST for the taxpayers



Amendment in Schedule III - Division I (IGAAP) - Companies Act, 2013

  CA Harshal Jain    21 April 2021 at 10:00

Schedule III provides general instructions for preparation of Financial Statement of a company classified under Division I (Indian GAAP) and Division II & III (IndAS).