CAclubindia Articles
Know the Contrasts between PF and ESIC
We'll talk about the main distinctions between EPF and ESIC in this article.
IND AS 116: Against the Basic Accounting Principles
IND AS was introduced in India way back in 2015 with the inherent objective of devising a better compliance model and structure for the big Indian conglomerates so that they could prepare their financial statements for true and fair representation.
Annuity Taxation
An annuity is a contract where a person required to pay a lump sum to an insurance company, and in return, they provide periodic payments over a specified time frame, which can be used for retirement income.
Income Tax on Buyback of Shares
What do you mean by Buy Back of shares?ANSWER: Concept of Buy-Back of SharesThe concept of buy-back is a recent one so far as India is concerned. The Companies Amendment Act, 1999 introduced the concept of buy-back of shares.Buy-back of share
SEBI Issues Guidelines for Draft Offer Documents and Returning Draft Documents and Its Resubmission
The Securities and Exchange Board of India (SEBI) plays a crucial role in regulating the securities market and safeguarding investor interests. Among its many responsibilities, SEBI oversees the issuance of offer documents by companies looking to raise funds through public offers.
Navigating NRI Tax Filing: A Comprehensive Guide
In this guide, we'll break down the various aspects of income tax filing for NRIs, offering practical tips and valuable insights to make the process easier.
Levy of CGST & SGST
1. Article 265 of the Constitution of India mandates that no tax shall be levied or collected except by the authority of law. Charging Section is a must in any ...
ITR Forms under Income Tax Act 1961
Let's understand all types of ITR forms in detail.
High-value transactions in India: Tips for compliant tax filing
The Income Tax Department in India monitors high-value cash transactions above a specific limit, and failing to disclose such transactions while filing Income Tax Returns (ITR) can lead to notices from the authorities.
Set Off and Carry Forward of Losses : An analysis
If there is any loss under any head of income, the assessee can set off losses against income. Discussing the two ways of setting off losses against income i.e. through Intra-head and Inter-head adjustments.
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