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CAclubindia Articles


Section 27 Of CGST Act 2017: Special Provisions Relating To Casual Taxable Person And Non-Resident Taxable Person

  Harsh Kaushik    27 April 2023 at 17:04

Section 27 of the CGST ACT 2017 talks about special provision relating to grant of GST Registration to Casual Taxable Person and Non-Resident Taxable Person, also covering the provisions which the casual taxable person and non-resident taxable person has to follow.



Form 15G and Form 15H: Save TDS on Interest Income

  Mitali    27 April 2023 at 16:55

Form 15G and Form 15H are self-declaration forms that can be submitted by individuals to their banks or financial institutions to request exemption from tax deduction at source (TDS) on interest income earned from fixed deposits, recurring deposits, and other investments.



Rights in Rem and Rights in Personam

  Mitali    27 April 2023 at 13:22

Rights in rem and rights in personam are two different legal concepts that refer to different types of rights in property law.



Void Insurance Policies And Refund Of Premium Paid

  FCS Deepak Pratap Singh    27 April 2023 at 10:20

As you are aware that a Contract ,which has no legal validity is a void contract. Same in the case of an Insurance Policy, when an insurer discovers that the In..



Everything about Audit Trail

  CS Divesh Goyal    27 April 2023 at 09:29

In this article, the author shall discuss everything about the Audit Trail.



Understanding Intellectual Property Rights: An Overview

  CA Sanat Pyne    27 April 2023 at 08:50

Intellectual Property Rights (IPR) are a set of legal rights given to individuals or entities who create or innovate in the fields of arts, literature, inventions, trademarks, and designs.



SC Limits Tax Authorities' Power to Reopen Completed Assessments Without Incriminating Material

  Rashmi    27 April 2023 at 08:50

The Supreme Court has ruled that the income tax (I-T) department cannot reopen completed assessments under Section 153A of the I-T Act, unless "incriminating material" is found during search and seizure operations.



All You Need To Know About Financial Engineering

  CA Ruby Bansal    26 April 2023 at 16:45

Financial engineering is an interdisciplinary branch of the investment industry that makes use of applied mathematics, statistics, computer science, financial theory, and economics to conduct quantitative analysis on the financial markets.



Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB

  Geetanjali Pandey    26 April 2023 at 09:29

COMPARATIVE ANALYSIS OF SEC 12AA/12AB REGISTERED TRUST /INSTITUTION OR TRUST/INST/FUND REFERRED TO IN SUB CLAUSE (iv)(v)(vi)(via) of Sec 10(23C)



Understanding IND AS 32: A Guide to Financial Instruments Presentation

  CA Sanat Pyne    26 April 2023 at 08:47

The purpose of IND AS 32 is to provide transparent and relevant information about financial instruments to stakeholders, including investors, lenders, and regulators.