CAclubindia Articles
Carry forward and set off of losses in tabular form
Introduction :- The public finance domain of Economics deals with principles/cannons of taxations. There are various models of Taxation but in the developing economies progressive system of taxation has been advocated which means a person having larg
New Foreign Trade Policy - An Insight
Recently, Foreign Trade Policy (FTP) was announced by Honble Commerce Minister Nirmala Sitharaman amid anticipation of twofold growth in exports by year 2020. New policy aims at increasing exports currently leveled at 466 billion to 900 billio
Regarding non deduction and short deduction of TDS
Section 40(a)(ia) [any interest, commission or brokerage, [rent, royalty,] fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or
Director report under Companies Act, 2013
Report of Board of Directors should be ATTACHED to the Balance Sheet laid before the AGM. A directors report is intended to explain to shareholders, the companys affairs, including its subsidiaries and the nature and scope
Compliance related to change of name
ALTERATION IN THE NAME CLAUSE1. Section 13(2 )Provides that any change in the name of a company shall be subject to the provisions of sub-sections (2) and (3) of section 4 and shall not have effect except with the approval of the Central Government
Reasons why our court take decades to decide cases
It is nearly impossible not to be experienced as a litigant if you are businessman in India for some time. In fact, chances are that in the very first year of operation, you will start having appeals with sales tax and excise authorities which will e
TDS on Rent u/s 194-I
Any person who is not an Individual or HUF, who is paying any income to resident by way of rent is liable to deduct tax at source only in case the aggregate of the amount of such rent credited or paid or likely to credited or paid during the financi
GST Constitution Amendment Bill- A Comparative Analysis
IntroductionGST Constitution Amendment Bill was presented in the parliament for the purpose of introducing Goods and Service Tax. Currently GST is the hot topic in India. Bill contains the provisions that will be applicable under Goods and Service
Dissolution of a partnership firm
There are many consequences where the partners feel the need to close the partnership firm. As per our Partnership Act the closure of firm is termed as dissolution of firm. In the words of bare act "The dissolution of partnership between all the
The Pros and Cons of incorporation of OPC
THE PROS AND CONS OF INCORPORATION OF ONE PERSON COMPANY (OPC) With the enactment of Companies Act, 2013 w.e.f. April 1, 2014, a new concept called “ONE PERSON COMPANY (OPC)” also came into existence. The legislature were of the view that
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