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CAclubindia Articles


Surcharge applicable to Individual/HUF/AOP/BOI/Artificial juridical persons

  Sappa Mounica    08 March 2023 at 07:15

We all well know that, surcharge rates are applicable to Individual/ HUF/ AOP/ BOI/Artificial juridical persons under Income Tax Law



Difference between Section 194Q and Section 206C (1H) of IT Act, 1961

  Ashok Pitroda    08 March 2023 at 07:15

What is the difference between Section 194Q and Section 206C (1H) of the Income Tax Act, 1961



Unveiling the Power of Income Tax Search and Seizure: Combating Tax Evasion

  Rashmi    07 March 2023 at 07:59

The Income Tax Department has the power to search and seize( also called raids) property or money from people suspected of not paying their taxes. This is an important tool to catch tax evaders.



Closure Of The Company - Various Exit Modes Of Voluntary Winding Up

  Affluence Advisory    07 March 2023 at 07:59

There are various ways of closing a Company under the Companies Act,2013, and the Insolvency and Bankruptcy Code, 2016.



Enjoy the colors of GST and Income Tax in this Holi

  CA Umesh Sharmapro badge    07 March 2023 at 07:59

Holi is the festival of colours. It signifies the triumph of good over evil. On the occasion of Holi, which colours have the government brought in GST and Income Tax?



All About GST ITC-04 Return

  Unnati Chheda    06 March 2023 at 10:29

Form GST-ITC-04 is the Quarterly return filed by the Manufacturer to take credit of Tax paid on goods purchased and sent to Job-work.



Share Stamping on Allotment of Shares/Issuance of Shares Certificates

  Nitin Grover    06 March 2023 at 08:53

Shares means the ownership in the company or we can say shares are units of ownership in a company. In the propionate of total capital, every shares holder (who holds shares) gets the profit from the company.



All you need to know about Gifts

  CA Pooja Dhoot    06 March 2023 at 08:53

As per Section 122 of the Transfer of Property Act,1882- "Gift is the transfer of certain existing MOVABLE OR IMMOVABLE property made VOLUNTARILY and WITHOUT CONSIDERATION by one person called Donor to another called Donee and accepted by or on behalf of Donee".



Busting the Top Credit Card Myths: How to Protect Your Financial Health

  Rashmi    06 March 2023 at 08:53

In this article, we will debunk some of the most common credit card myths.



Nuances of tax laws - How to understand & interpret?

  CS Advocate Abhishek Goyal    04 March 2023 at 15:46

Rule of harmonious construction requires that a provision of law must be read as a whole and not in isolation. The law should be given effect to without adding anything as per the intention of the legislature.