CAclubindia Articles
What is PF Return Annual Filing?
Employees (future fund members) can be assured that the assets of the fund will not be affected by any liabilities of the employer or the investment management company in case of financial insolvency. We will discuss all about filing annual PF return.
Section 43B(H) Impact on Outstanding MSME Creditors from FY 23-24 Onwards
Deduction and Disallowance in Income Tax on Outstanding creditors registered under MSME from FY 23-24 onwards- Section 43B(h) of Income Tax Act
Anticipated Changes in Indian Interim Budget 2024: Taxpayer Expectations
As Lok Sabha elections are due in India in early 2024, the government shall be announcing an interim budget instead of a full-fledged budget, which shall function as a transitional financial plan for the remaining months of government in power.
Deductibility of Interest on Loan Taken for Family Settlement against Capital Gains from Gifted Property
This article delves into the intricacies of the case, analyzes the relevant legal provisions, and offers a critical perspective on the deductibility of such interest claims.
Business Responsibility & Sustainability Reporting (BRSR) - Should Companies implement it even though it is not mandatory!
The format is further updated by SEBI in July 2023. Sustainable Reporting Standard Board of ICAI developed the scoring mechanism of BRSR by assigning scores to BRSR.
Applicability of GST on Hotel Services
GST on Hotel Services is charged on the amount payable or actual amount charged (transaction value)and not on the declared tariff value.
Mutual Fund Transactions Treated as Investments, Not Business Activities
The appeal in question pertains to the Assessment Year (AY) 2006-07, involving a second round of litigation after the Income Tax Appellate Tribunal (the Tribunal) passed an order dated 16.10.2018.
Guide to Electronic Credit Reversal and Re-claimed Statement (ECRRS)
The Government has notified certain changes in Table 4 of Form GSTR-3B to enable taxpayers to report correct information regarding ITC availed, ITC reversal, ITC re-claimed, and ineligible ITC through Notification No. 14/2022 - CT. Circular 170/2022-CGST also was issued to clarify disclosure practices that can be followed.
Export of services and receipt of consideration under GST
BackgroundIn the GST law, the export of goods/services are zero-rated supplies under the IGST act. The intention of the Government is to promote exports from th...
How to File ESIC Return?
Employees State Insurance (ESI) is administered by the Employees State Insurance Corporation (ESIC) which is a government organization. The program primarily provides financial and medical assistance to workers and their families.
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