CAclubindia Articles


Understanding the Reinvestment Requirement u/s 10AA

  Ishita Ramanipro badge    14 September 2024 at 08:34

Section 10AA of the Income Tax Act, of 1961, provides big tax blessings for corporations running inside Special Economic Zones (SEZs). The provision ambitions to reinforce export-orientated companies with the aid of providing giant tax exemptions on income derived from export sports.



Framework for restructuring loans to MSMEs: Optional or Mandatory

  CA. Rohit Porwal    13 September 2024 at 08:46

This Article is brief about a set of appeals consolidated for consideration by the Supreme Court concerning the obligations of banks and Non-Banking Financial Companies (NBFCs) under the Micro, Small, and Medium Enterprises Development Act, 2006 (MSMED Act) to follow procedure laid down in the Instructions for Framework for Revival and Rehabilitation of MSMEs



54th GST Council Meeting: Key Changes and Clarifications

  CA. Bhavik P. Chudasama    12 September 2024 at 17:15

The GST Council, in its recent meeting, introduced several changes and clarifications to the Goods and Services Tax (GST) regime.



ITC Entitlement on Repair Expenses in Reimbursement Claim Settlements

  CA Amit Harkhanipro badge    12 September 2024 at 14:24

INTRODUCTION TO GENERAL INSURANCE SETTLEMENTInsurance companies providing general insurance for motor vehicles settle repair or damage claims through two modes:..



Highlights of 54th GST Council meeting held on 9th September 2024

  Affluence Advisory    12 September 2024 at 14:14

A few key highlights of GST council meeting held on 9 September 2024



Global Economic concerns and policy narratives

  Affluence Advisory    12 September 2024 at 08:33

The first week of September was anything but favorable for stock market enthusiasts. Far from setting any positive records, the market's performance left financiers and investors alike disheartened.



Navigating The Transition From Partnership Firm Into A Company

  J. D. Shah Associates    12 September 2024 at 08:33

In this guide, we delve into the process of converting a partnership firm into a company.



Reporting of TDS or TCS Details in Tax Audit Report

  Mitali    11 September 2024 at 15:07

The tax auditor must report specific details related to TDS compliance under four key sub-clauses. Check out what are those.



Standardized Valuation Approach for Alternative Investment Funds (AIFs)

  ValuGenius Advisors LLP    11 September 2024 at 14:27

To address the inconsistency and potential manipulation in the valuation of investment portfolios of Alternative Investment Funds (AIFs), SEBI has implemented amendments to standardize valuation techniques.



Extended Producer Responsibility (EPR) for Plastics in India: A Comprehensive Legal Overview

  CS Akshi Jain    11 September 2024 at 10:51

Extended Producer Responsibility (EPR) is an environmental policy framework designed to ensure that producers are accountable for the entire lifecycle of their products, with a particular emphasis on waste management and recycling.