CAclubindia Articles
Summary On Implications Of Section 43B(h) - Payments Made To MSME
These amendments will take effect from April 1, 2024, and will, accordingly, apply in relation to the assessment years 2024-2025 and subsequent assessment years.
A Simple Guide to Decode the Password for Form 16
In this article, we will discuss how to decode Form 16 and obtain the TDS certificate password to file income tax returns.
Concept of Senior Management & Its Disclosures in Annual Report for FY 23-24
Senior management is not exactly defined as senior management, but SEBI LODR enumerates who can be senior management and provides criteria for identifying senior management.
Valuation of Intangible Assets as per IFRS
Valuation of intangible assets under IFRS (International Financial Reporting Standards) involves assessing their fair value, which is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Quarterly/Annually/Half Yearly Compliances under SEBI (LODR)
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) mandates listed companies to make various disclosures on a quarterly, half-yearly, and annual basis to ensure transparency and protect the interests of investors.
Highlights of the Percentage-of-Completion Method (POCM)
The Percentage-of-Completion Method (POCM) is an accounting method commonly used in the construction industry and other long-term contracts. It involves recognizing revenues and expenses in proportion to the project's completion during each accounting period.
How to File ITR Online?
Learn how to easily file your income tax return online with this step-by-step guide!
Navigating GST Compliance in Sponsorship Services
This article delves into the critical aspects of sponsorship under the Goods and Services Tax (GST) regime in India, as the implications of GST on sponsorship services have a profound impact on both the sponsors and recipients, requiring a comprehensive understanding of the tax regime.
Section 135: Excel Guide to Companies Act
In this article, we will review Section 135 of the Companies Act, 2013 comprehensively, along with the CSR provisions, amendment rules, and other relevant details.
Tax Implications On Shares Issued At Discount
The issue discussed herein, though having significant commercial implications, has not been subject to much judicial interpretation.
Popular Articles
- Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- Section 44ADA of the Income Tax Act: Latest Rules and Questions Every Professional Asks
- GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process
- PNB FD Interest Rates 2026 for 444 days: Maximize Your Returns Without a Long Lock-In
- Income Tax Demand Notice 143(1): Know Why You Received It and What to Do Next?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
