CAclubindia Articles


Section 68 of CGST Act 2017: Inspection of goods in movement

  Harsh Kaushik    15 April 2023 at 09:30

Section 68 talks about the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be prescribed to carry with him such documents and such devices as may be prescribed.



Section 80GG of Income Tax Act

  Pranab Banerjee    15 April 2023 at 07:04

One of the most important tax deductions available to us is the rent on the house. This is covered by Section 80GG of the Income Tax Law. This is especially helpful for employees who do not receive a rental housing allowance (HRA) from their employers.



CSR under Companies Act 2013: A Discussion between Arjuna and Krishna

  CA Sanat Pyne    15 April 2023 at 07:04

CSR has become an important aspect of corporate governance and is aimed at ensuring that companies take responsibility for the impact they have on society.



ROC Compliance Calendar 2023-24 (FY 2022-23)

  Ishita Ramanipro badge    15 April 2023 at 07:04

This article highlights the ROC Compliance calendar for the year 2023-24, including the due dates for ROC Annual filing.



New Time Limit for E-Invoice Reporting

  Rashmi    15 April 2023 at 07:04

New Time Limit for E-Invoice Reporting: Ensuring Compliance and Streamlining Invoicing for Businesses in India



How to take benefit of GST Registration Amnesty?

  Abhishek Raja    15 April 2023 at 07:04

The Indian government issued several notifications related to Amnesty & Compensation Cess giving effect to proposals of the 49th GST Council Meeting.



EPFO's strategic move to safeguard retirement funds in the booming Indian stock market

  Rashmi    14 April 2023 at 07:16

The Employees' Provident Fund Organisation (EPFO), which manages the retirement savings of over 60 million subscribers in India, has decided to modify the redemption policy for exchange-traded funds (ETFs) in a bid to boost returns for its subscribers and shield its income from market volatility.



Understanding IND AS 24: Related Party Disclosures

  CA Sanat Pyne    14 April 2023 at 07:16

IND AS 24 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that outlines the disclosure requirements for related party transactions in financial reporting.



Taxability u/s 115BAC vs Taxability under Normal Provisions of IT Act

  Latish Alwani    14 April 2023 at 07:16

Section-115BAC (Summarised Provisions)



Most Commonly Used TDS Sections along with TDS Rates and Threshold Limit

  CA. Bhavik P. Chudasama    13 April 2023 at 16:37

Tax Deducted at Source (TDS) is a mechanism of collecting income tax at the source of income itself. TDS is applicable to various types of payments such as salary, interest, commission, rent, etc.