CAclubindia Articles

Things to be checked before Balance Sheet Finalization

Posted by Varsha Nayyar 14 December 2023 45768 Views

Balance Sheet finalization is the most important work that needs to be done for Statutory Audit. Discussing all the important points that need to be taken care of before finalization of the balance sheet.

TDS under GST - A Brief Analysis

Posted by Pralay Chakraborty 14 December 2023 10042 Views

With the notification 50/2018 (Central Tax) Dated 13.09.2018, TDS under section 51 of the CGST Act is coming into force from 01.10.2018. The notification provid...

Different kinds of Meetings and their Quorum

Posted by CS Nitika Gupta 14 December 2023 20937 Views

The definition of meeting is not provided under the Companies Act, 2013. But in layman language, a meeting is when two or more people come together to discuss one or more topics, often in a formal or business setting.

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.