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CAclubindia Articles


Does a company need three individual KMPs?

Posted by CS Divesh Goyal 29 February 2024 442 Views

The subsequent article will delve into a highly consequential topic pertaining to the Key Managerial Personnel of Companies, which is regulated by Section 203 of the Companies Act, 2013.



What are the Property Rights for NRI?

Posted by CA Arun Tiwari 29 February 2024 366 Views

In this article, we'll explore the property rights of NRIs and the legal framework surrounding their ownership in India.



Leave Encashment Taxability

Posted by Khush Trivedi 28 February 2024 2294 Views

Employees can accumulate the un-utilize paid leaves till their retirement or resignation from the company & which compels the employer to compensate the unutilized paid leave of the employees. This concept is better known as leave encashment.



Dearness Allowance: What is DA?

Posted by Priya Mulukutla 28 February 2024 1376 Views

Dearness Allowance is the additional payment the Government and Public Sector Entities make to their Employees and Pensioners. The intent is to mitigate the effect of rising inflation.



AOs Mandated to Issue Low TDS Certificates Based on Rule 28AA Principles

Posted by Vivek Jalan 28 February 2024 403 Views

For issuance of Low TDS Certificate, AO cannot see profitability of assesses; But has to rely on 4 principles of Rule 28AA



5 Major issues in Goods and Services Tax (GST)

Posted by Abhishek Raja 28 February 2024 3173 Views

In this article, we will explore five significant problems in GST system.



Issues in GST Refund of unutilized ITC

Posted by Deepak Bapat 28 February 2024 3131 Views

Some issues in Refund of unutilized ITC



Section 43B of the Income Tax Act: An Analysis

Posted by Ishita Ramani 28 February 2024 835 Views

In this article, we will take a closer look at Section 43B and understand its various aspects.



Unlock the door to tax savings with Section 80C!

Posted by CA. Akshat Parakh 28 February 2024 304 Views

From securing your future with investments in EPF, PPF, or ELSS, to safeguarding your loved ones with life insurance premiums, 80C offers a treasure trove of opportunities.



Transport Allowance: How To calculate it?

Posted by Khush Trivedi 27 February 2024 1699 Views

Transport allowance granted to an employee to meet his expenditure for the purpose of commuting between the place of his residence and the place of his duty is fully taxable 




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