CAclubindia Articles

Business Choices: Sole Proprietorship vs. Partnership Firm

Posted by Ishita Ramani 16 December 2023 1191 Views

In this article, detailed information on what a Sole Proprietorship is and the difference between Sole Proprietorship and a partnership firm is discussed.

Jewellery Found During Search Not Abnormal for High Net Worth Individuals

Posted by CA Aman Rajput 16 December 2023 2107 Views

Whether jewellery found during a search at an HNI's premises could be considered unexplained income under section 69A of the Income-tax Act, 1961.

Form 12BB for employees to submit declaration and Investment proof to save their taxes

Posted by Sparsh Wadhwa 15 December 2023 5650 Views

Using Form 12BB, an employee has to declare the investments that they have made during the year. Documentary evidence of these investments and expenses has to be provided at the end of the financial year as well.

When Storage Becomes Manufacturing Under the Factories Act, 1948

Posted by CA Aman Rajput 15 December 2023 2621 Views

The line between warehousing and manufacturing can be blurry, especially when a warehouse engages in activities beyond mere storage. This can lead to questions about compliance with regulations like the Factories Act, 1948 (the "Act").

Download and Organize Form 16 Part B and Part A&B in Excel for FY 2023-24

Posted by Pranab Banerjee

15 December 2023 22388 Views

In this article, we will delve into the nitty-gritty of preparing Form 16 Part B and Part A&B in Excel for the Financial Year 2023-24.

Buyback of shares under Companies Act, 2013

Posted by Richa Phale 14 December 2023 221953 Views

Buyback is a mechanism that enables the company to approach the existing shareholders to repurchase/buyback the shares they hold.

Draft Notice of First Annual General Meeting & Director's Report

Posted by CS Lalit Rajput 14 December 2023 18884 Views

As per Provisions of Companies Act, 2013(For the Private Companies (Other than Small Companies & OPC)This is for your information:MCA has amended Companies

Things to be checked before Balance Sheet Finalization

Posted by Varsha Nayyar 14 December 2023 45770 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 20938 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.