CAclubindia Articles


Treatment of income from house property in hands of salaried personals

  FCS Deepak Pratap Singh    30 January 2023 at 11:40

As you are aware that, the period of Jan-March is a period in which we salaried personal are in tremendous stress to save our taxes and the instruments in which we have to invest to save taxes.



Whether GST officers have power to seize cash during search operations?

  Knowledge ki Pathshala    30 January 2023 at 09:36

In this article we will discuss whether GST officer have power to seize cash during search operation or not?



Statutory Tax Compliance Tracker - February 2023

  CS Lalit Rajput    30 January 2023 at 08:56

Tax Compliance Tracker for the month of February 2023



Rule 37 : Reversal of ITC on non-payment to vendors within 180 days

  CA Roopa Nayakpro badge    30 January 2023 at 08:48

In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.



Section 194J: Fees for professional or technical services

  Chetan Chauhan    28 January 2023 at 16:42

Section 194J of the Income Tax Act pertains to the TDS on fees for professional or technical services. According to this section, any person, including an individual or a company, who is responsible for paying to any sum as fees for professional or technical services, is required to deduct TDS.



An Overview on: Annual Information Statement (AIS)

  CA Ruby Bansal    28 January 2023 at 12:26

The Annual Information Statement (AIS) in Form 26AS is a comprehensive view of information for a taxpayer that includes details of tax credits received from various deductors/collectors, tax payments made by the taxpayer, and any tax refund received by the taxpayer.



MCA Amendments 2023: Upgradation of E-Forms in tune with V3 portal

  Affluence Advisory    28 January 2023 at 10:09

MCA Notification dated 21.01.2022 contains a list of notifications issued by the Ministry of Corporate Affairs during 2023 for making amendments to the provision of the Companies Act 2013 and Rules



Case Study: Copyright Act 1957

  FCS Deepak Pratap Singh    28 January 2023 at 08:58

The plaintiff, Radio Today Broadcasting Ltd. (RTB), wished to run a radio station on the FM band, known as ''Radio Today'', and intended to play both film and non-film songs on their radio station.



SEBI emphasizes the Importance for analysis and disclosure of risks of trading in F&O

  CS Lalit Rajput    28 January 2023 at 08:58

Securities and Exchange Board of India (SEBI) on 25thJanuary,2023 has issues a Press Release vide PR No.02/2023 and has underlines the need for analysis and disclosure of risks of trading in F&O. SEBI plans to impose additional safeguards for retail investors dealing in the futures and options (F&O) segment.



Download Form 26AS

  Aisha    27 January 2023 at 16:56

Form 26AS is a statement of tax credits. It is a consolidated statement that contains information about the tax that has been deducted or collected from an individual's income, as well as the taxes paid by the individual.