Easy Office
LCI Learning

CAclubindia Articles


Claiming DTAA Relief? File Form 10F

  Neethi V. Kannanth    30 August 2022 at 08:51

If you are one of those who are claiming DTAA relief then you must be aware that you are required to file Form 10F as per sub rule 1 of Rule 21AB. CBDT through Notification No. 3/2022 dated 16 July,2022 has mandated filing Form 10F electronically. Let us understand why this Form 10F is required to be filed in detail.



Procedure for striking off company under fast track exit under Sec 248 of Companies Act 2013

  anang shandilya    30 August 2022 at 08:51

A Company eligible to apply for striking off its name needs to apply to Registrar of Companies in Form STK-2



Ailing Micro, Small and Medium Enterprises of India

  Harsh Gupta    29 August 2022 at 16:42

The role of MSMEs in employment generation, entrepreneurship, exports and innovation is well understood. Only problem is, in most parts, it 'only' remains understood. Prime issues ailing the MSMEs in India largely remain unappreciated and unattended. And therein lies the problem!



Understanding of applicability of e-invoicing

  Nilesh Mahajan    29 August 2022 at 14:00

Understanding of e-invoicing provisions



CSR Compliances as per New Rules

  Affluence Advisory    29 August 2022 at 13:33

The Companies Act, 2013 (the Act) introduced the mandatory provisions of CSR and accordingly Section 135 of the Act and the Companies (Corporate Social Responsibility Policy) Rules, 2014 ["CSR Rules"] framed thereunder govern CSR in India.



Top 10 must-have skills for accountants

  Arpit Tandon    29 August 2022 at 12:22

Accountants are in charge of offering their clients or the businesses they work for financial management services and guidance. Even though accounting may not initially appear like the most attractive career option, if you look a little closer, you'll discover a wide choice of options. Here are the top ten qualities an accountant should possess.



MCA V-3 Portal Companies

  CS Divesh Goyal    29 August 2022 at 10:54

Majorly covered Charges, Deposit and Directors KYC



Case Study on Competition Act, 2002

  FCS Deepak Pratap Singh    29 August 2022 at 08:48

The Preamble of Competition Act, 2002 provides that "An Act to provide, keeping in view of the economic development of the country, for the establishment of a Commission to prevent practices having adverse effect on competition, to promote and sustain competition in markets



Can banks freeze a customer's account for non-compliance with Re-KYC (KYC review)?

  Shivaprasad Laxman Chhatre    29 August 2022 at 08:41

Neither RBI on its own can direct, a partial or total freeze of Re-KYC due (non-compliant) bank account nor it can delegate such authority to any bank/branch to impose such a freeze. RBI has formally confirmed that the directions it had given in Sept 2014 were applicable before the amendment on 20th April 2018.



PPF: Savings cum tax saving investment and its latest rules

  FCA surbhi jain    27 August 2022 at 14:42

PPF is one of the best long term investment options with attractive rate of interest and returns on investment for the individuals who have low risk appetite. It can also be called as savings cum tax  savings investment option to save taxes and earn guaranteed returns.