CAclubindia Articles

Role of the Board of Directors in Share Transfer and Transmission of Shares

Posted by Ishita Ramani 28 September 2024 206 Views

This article delves into the obligations and features of the Board concerning the Transfer and Transmission of Shares

How to Claim Capital Gain Tax Exemption on Redevelopment Projects?

Posted by Chaitra Seetharam 27 September 2024 3297 Views

Section 45 of the Income Tax Act, 1961, provides that any profits or gains arising from the transfer of a capital asset effected in the previous year will be chargeable to income tax under the head 'Capital Gains'.

Income Tax Department's Eye on High-Value Credit Card Transactions

Posted by Sahil Jaiswal 27 September 2024 8505 Views

The Income Tax Department of India has been increasingly monitoring high-value credit card transactions as part of its efforts to curb tax evasion and ensure better tax compliance.

GST on Lease/Rental Transactions

Posted by CA S K Mishra, FCA, FCMA , MBA 27 September 2024 1634 Views

A lease is a contractual arrangement between owner (lessor) & user (lessee) whereby one party, the lessor, grants the right to use a particular assets (such as a parcel of land, building, equipment, or machinery etc.) for a specific period and under specified conditions to the other party, the lessee.

GST On Real Estate Sector: An Analysis

Posted by Ashok Pitroda 26 September 2024 778 Views

Since the implementation of GST in India, the real estate sector has undergone significant changes. The GST rates on real estate vary depending on the type of property and its stage of completion.

Deadline Alert: Income Tax Audit Submission by September 30

Posted by Chaitra Seetharam 26 September 2024 3626 Views

Tax audit limit specifies the threshold for businesses and professionals, beyond the limit must get their accounts audited under Section 44AB of the Income Tax Act.

Deemed Dividend: Understanding Section 2(22) of the Income-tax Act, 1961 and Its Implications

Posted by Affluence Advisory 26 September 2024 912 Views

Section 2(22) of the Income-tax Act, 1961 (the Act), deals with Dividends. Sub-clause (e) of section 2 sub-section (22) of the Act includes payments made by a private company by way of advance or loan to a shareholder

Persuasive Value in Judicial Decisions

Posted by Abhishek Raja 26 September 2024 826 Views

In the legal world, judicial decisions carry varying levels of influence, depending on whether they are considered authoritative or persuasive.

Conversion of Sole Proprietorship into Private Limited Company

Posted by J. D. Shah Associates 26 September 2024 257 Views

In this article, we'll explore the process and benefits of converting a Sole Proprietorship into a Private Limited Company.

Download CA Intermediate New Course Papers for May 2025 Exams

Posted by CCI Team 25 September 2024 69270 Views

Download CA Intermediate May 2025 Question Papers free in pdf, including previous year's papers. Practice with the latest materials to boost your exam performance.