CAclubindia Articles

EPF vs ESIC: Key Differences Explained

Posted by Ishita Ramani 18 April 2024 412 Views

Discover the main differences between EPF and ESIC in India. Understand eligibility, contributions, and benefits for employees and employers.

IND AS 116 Leases: Accounting Principles Flawed?

Posted by Pranav Bansal 510 18 April 2024 451 Views

Explore the issues with IND AS 116 leases, where accounting treatments may contradict fundamental principles. Learn about ROU assets and dual recognition problems.

Annuity Taxation Explained: Understand Your Tax Liability

Posted by Mitali 17 April 2024 1449 Views

Learn about annuity taxation, including deductions, taxable amounts, and withdrawal rules. Get clear guidance on your annuity tax obligations.

Income Tax on Buyback of Shares

Posted by sudhir.kochhar 17 April 2024 312552 Views

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 Guidelines: Draft Offer Document Return & Resubmission

Posted by Affluence Advisory 17 April 2024 293 Views

Understand SEBI's new guidelines on returning and resubmitting draft offer documents. Ensure compliance and timely processing for public offers.

NRI Tax Filing Guide: Understand Your Obligations

Posted by CA Arun Tiwari 17 April 2024 402 Views

Confused about NRI tax filing? Our comprehensive guide explains residency status, income taxability, DTAA, and the filing process. Get clarity now!

Levy of CGST & SGST

Posted by CA Rishi Goyal 16 April 2024 17220 Views

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 ...

Which ITR Form to File? Guide to Income Tax Returns

Posted by Divyanshu Sharma 16 April 2024 17486 Views

Confused about ITR forms? Understand ITR 1, ITR 2, ITR 3, ITR 4, and others for individuals, businesses, and entities. Find your correct form.

India High-Value Transactions: Tax Filing Tips

Posted by Rashmi 16 April 2024 3825 Views

Ensure compliant tax filing in India by understanding high-value transaction reporting. Learn how to check Form 26AS & respond to e-campaign notices.

Set Off & Carry Forward Losses: Your Guide

Posted by Neethi V. Kannanth 16 April 2024 8422 Views

Understand how to set off and carry forward business losses in the UK. Learn about intra-head and inter-head adjustments and their exceptions to minimise your tax liability.