CAclubindia Articles


Case Study on Employee State Insurance 1948

  FCS Deepak Pratap Singh    03 September 2022 at 17:37

Whether the Directors of respondent-Company, who are receiving remuneration, come within the purview of "employee" under sub-section (9) of Section 2 of the Employees' State Insurance Act, 1948 ('the ESI Act')? .



FAQs - Clause 44 in Form 3CD under Section 44AB of the IT Act 1961

  Nitin Bhuta    03 September 2022 at 10:28

The author has made the attempt to present this article in FAQ format by curiously and incisively watching and analysing, threadbare, the insightful discussions pertaining to clause 44 reporting in Form 3CD for the benefits of all the readers of this article.



GST and Sale of developed plots

  CA Roopa Nayakpro badge    03 September 2022 at 08:54

In this article the paperwriter has examined the latest clarification and implications of development and sale of plots



How To File an Appeal Before Commissioner of Income Tax?

  Taxblock    03 September 2022 at 08:54

Any person or an assessee who is aggrieved by an order of an Assessing Officer (AO), can file an appeal against the order before the Commissioner of Income Tax (Appeals) by submitting Form 35 online on the Income tax e-Filing portal within 30 days from the date of service of order or demand.



Changes in reporting of ITC IN GSTR-3B

  Nilesh Mahajan    02 September 2022 at 17:15

Notification No. 14/2022 - Central Tax dated 5th July 2022 read with Circular No.170/02/2022 dated 6th July 2022



What is Requirement of Producer Company Registration as Startup Business?

  Member (Account Deleted)    02 September 2022 at 08:55

Producer Company is a separate kind of legal organization under the cooperative societies in India. The main purpose of the Producer Company is to assist farmers in agricultural production, acquirement, storing, packaging, selling and distribution and give them benefits.



Tax Compliance Tracker for the m/o September 2022

  CS Lalit Rajput    02 September 2022 at 08:51

The author lists down Tax Compliance Tracker for the m/o September, 2022



Govt. for Indian businesses: From administrator to a facilitator

  Harsh Gupta    01 September 2022 at 14:40

India is at the forefront of a startup boom and this has picked up a relentless pace since mid- 2018. In the past few years, the government of India has initiated several schemes and programs, with an objective to help startups and give a gentle push to the ‘culture’ of entrepreneurship among Indians.



Due date Compliance Calendar for the month of September 2022

  Neethi V. Kannanth    01 September 2022 at 08:45

Income Tax and GST Compliance Calendar for the month of September 2022



Guide to follow when income tax refund gets adjusted with prior outstanding demands

  Taxblock    01 September 2022 at 08:45

Section 245 of the Income Tax Act empowers the Income tax department to adjust any amount of refund due to the assessee with any previous outstanding tax liability.