CAclubindia Articles

CSR - Section 135 of the Companies Act 2013

Posted by Neha Redekar 14 December 2023 25395 Views

Corporate Social Responsibility means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of the Companies Act.

Customs Duty on Imported Goods

Posted by CA Ruby Bansal 14 December 2023 1412 Views

Customs duty is a indirect tax which is imposed on goods when they cross international borders. It serves to protect a country's economy, jobs, environment, and residents by regulating the movement of goods

TCS On Remittance Under Liberalised Remittance Scheme & Overseas Tour Programme Package

Posted by Geetanjali Pandey 14 December 2023 3420 Views

In the realm of international financial transactions, the Liberalized Remittance Scheme (LRS) has become a popular avenue for Indian residents. This article delves into the intricacies of remittance under LRS and the consequential Tax Collection at Source (TCS) under Section 206C(1G) of the Income Tax Act.

GST Quarterly Return Filing Option for Small Businessman

Posted by Sparsh Wadhwa 14 December 2023 3378 Views

The Quarterly Return Filing Scheme permits eligible taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis, in preference to month-to-month.

8 Sources of Finance for Small-Scale Industries

Posted by Ishita Ramani 14 December 2023 3867 Views

In this article, we will explore the top 8 sources of finance for small-scale industries in India.

SEBI's Revised Framework for Upstreaming Clients' Funds by Stock Brokers and Clearing Members

Posted by CA Aman Rajput 14 December 2023 987 Views

This circular, which supersedes the framework issued in June 2023, aims to address operational difficulties faced by stakeholders while ensuring the safeguarding of clients' funds.

Decoding Central Goods and Services Tax (Second Amendment) Bill, 2023

Posted by CA Aman Rajput 13 December 2023 1450 Views

The Central Goods and Services Tax (Second Amendment) Bill, 2023, introduced in the Lok Sabha on December 5, 2023, seeks to amend the Central Goods and Services...

CSR expenditure is allowable u/s 80G of IT Act - On the maxim of 'Expressio Unius Esl Exclusio Alterius'

Posted by Vivek Jalan 13 December 2023 981 Views

Allowability of CSR expenditure has been sealed after Explanation 2 to Section 37(1) was inserted in the Income tax Act 1961 w.e.f. 1.4.2015.

Everything You Need to Know About Casino Etiquette

Posted by Elisa 13 December 2023 918 Views

Ah, the allure of the casino - the dazzling lights, the rhythmic chiming of slot machines, and the electric energy that courses through the air. Whether you'

Converting Sound to Text for Content Marketing: A Transformational Approach

Posted by Ayush 13 December 2023 441 Views

Within the ever changing realm of content marketing, companies are always looking for new and creative ways to draw in customers and provide insightful material...