CAclubindia Articles
All about Company's Directors
The term "Director" refers to a rank in management of the company. A director is a person who leads or supervises a certain area of private or public limited company. Companies that use this title often ha
Sale of software - Royalty vs Business inc
Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Softwa
Thin Capitalization in India
1. INTRODUCITON A company is said to be thinly capitalized when a greater proportion of its ‘capital-structure’ is made up of ‘debt’ than of ‘equity’. The interest payments generated on ‘debt capital’ i
TDS treatment for overseas transactions including M&A
An instruction by foreign tax division of central board of direct taxes (CBDT) will put an end to litigation relating to TDS by indian taxpayer in overseas transaction including mergers and acquistions. When any payment is made to foreign company or
Lessons learnt during my CA Life
Hi Everyone. I am back!! Firstly, a warm hug and bada wala thank you to all those who read and liked my first article The Day and the Way I cleared my CA. Frankly, I was not expecting so many people to read my first article. It&
Study Tips for CA Students
1. Firstly go through the syllabus to get a fair idea as to what chapters are there and the coverage under each chapter. This will help you to decide the priority of topics to be read and also the chronological order in which topics are to be read. 2
Loan to Directors and other entities under the new regime
Restriction on granting of loan to its directors by a company and other entities in which directors are interested has been one of the most touching issues in the Companies Act, 2013, since 12th September 2013, when Ministry of Corporate Affairs noti
All about Income Tax Returns
The forms used to file income taxes with the Internal Revenue Service (IRS) are known as Income Tax Returns. Tax returns are set up in an excel worksheet format, where the income figures are used to calculate the tax liabi
Audit of Banks with the help of Finacle - Segment 2
Hello everyone! Since the Bank Audit season is around the corner, I thought it to be appropriate to come up with another article regarding Audit of Banks having Finacle as their CBS platform. This ar
Karniti Part-29: Every Taxpayer must verify his Form 26 AS
Arjuna (Fictional Character): Krishna, as one reconcile bank transaction with the bank statements from time to time, now taxpayers are required to reconcile the income tax with Form 26 AS. What is this Form 26AS? Krishna (Fictional Character): Arjuna
Popular Articles
- e-Aadhaar Download 2026: Know the Easy Online Process
- SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
- Income Tax Refund Delay Reasons for AY 2026-27
- Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
- Canara Bank 444 Days FD Interest Rate for FY 2026-27
- Tax Audit Rules 2026: New Changes, Limits, Forms and Due Dates Explained
- RBI's New Fixed Deposit Rules: What Changes for Depositors from October 2026?
- FnO and Intraday Loss in ITR For AY 2026-27: Know The Rules Before Reporting
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
