CAclubindia Articles
Agricultural and Processed Foods Export Promotion Scheme (APEP Scheme)
Lakshit Jindal 10 January 2022 at 08:44APEP Scheme is a financial assistance scheme introduced by APEDA (i.e., Agricultural and Processed Food Products Export Development Authority) for facilitating the export of Agri-products by providing assistance to exporters. The scheme shall be valid for 5 years from FY 2021-22 to 2025-26.
Human capital formation in India
Aarti Maurya 10 January 2022 at 08:44Human capital formation is process of adding skills to individual which will add to the stock of human capital. In order to transform the liability of the huge size of population into assets adoption of various measures for human capital formation is very much essential.
Concept of Virtual Audits
Tanuj Chandra Saxenaa 09 January 2022 at 09:13The virtual audit is becoming popular amongst organizations due to fast advances in information technology. Businesses already include high-tech strategies that permit the audit teams to receive and share data, conduct interviews, and also make observations with entities all over the world.
Income Tax Search and Seizure: Right of the assessee to cross-examine
CA.Mohit Gupta 09 January 2022 at 08:53The principles of natural justice forms an integral part of procedural fairness and justness, thereby excluding the scope of arbitrariness. Even though the right of hearing, which forms a part of the principles of natural justice, before an order is passed under some of the provisions of the Income-tax Act 1961
Fear is an illusion
Aarti Maurya 09 January 2022 at 07:59At the end fear is nothing but a state of mind which is called illusion, it stop us from pursuing what we can do and in the end because of fear we have to settle for less. Conquering them will make you a better person and this we can only do by our internal determination.
Features of Marine Insurance
FCS Deepak Pratap Singh 09 January 2022 at 07:59The Marine Insurance act, 1963, is designed to regulate the transactions of marine insurance businesses of hull, cargo and freight.
Scope of Order for Rectification u/s 154 of the Income Tax Act
CA, CPA (USA) Shikhar Garg 09 January 2022 at 07:59This section is a neutral provision, neither revenue friendly unlike section 263 nor assessee friendly unlike section 264 of the Act. But it has limited application, since it is bound by the wording of "Mistake apparent from records"
Corporate Compliance Calendar for the m/o January, 2022
CS Lalit Rajput 08 January 2022 at 17:36Corporate Compliance Calendar for the m/o January, 2022
Amendment in Residential Status as per Finance Act, 2020
Neethi V. Kannanth 08 January 2022 at 16:02Determination of Residential Status is the key to determine the tax liability. There has been an amendment to Section 6 of the Income Tax Act, 1960 which deals with Residential Status as per Finance Act,2020.
Persons entitled to payment under an insurance policy
FCS Deepak Pratap Singh 08 January 2022 at 09:29The insurance provides us short range as well as long range relief. The short-term relief is aimed at protecting the assured from loss of property and life. The long-term object being industrial and economical growth of country and the society.
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