CAclubindia Articles


Statutory Tax Compliance Tracker for January, 2022

  CS Lalit Rajput    31 December 2021 at 14:15

Statutory Tax Compliance Tracker for the month of January, 2022



EPS Scheme 1995: Eligibility and its benefits

  CS Lalit Rajput    31 December 2021 at 08:53

The EPS' 95 scheme applies to all the employees of factories and other establishments to which the Employees Provident Funds and Miscellaneous Provisions Act, 1952 applies. Employee Pension Scheme (EPS) came into force on 16th November 1995.



Turning problems into pathways of personal development

  Chetna Sharma    31 December 2021 at 08:24

PROBLEMS ARE NOT THE ROAD BLOCKERS IN OUR WAY, RATHER THEY ARE THE PATHWAYS THAT LEAD US TO THE JOURNEY OF PERSONAL DEVELOPMENT.



Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022

  Bimal Jain    30 December 2021 at 20:40

The CBIC vide Notification No. 18/2021-Central Tax (Rate) dated December 28, 2021 has issued amendments in the Goods Rate Notification w.e.f. January 1, 2022



Certain changes in the Concessional Rate Notification on specified handicraft items from January 01, 2022 to align it with HS 2022

  Bimal Jain    30 December 2021 at 20:32

The CBIC vide Notification No. 20/2021- Central Tax (Rate) dated December 28, 2021 has amended relevant entries of the Concessional Rate Notification w.e.f. January 1, 2022



Changes in Compensation Cess Rate Notification w.r.t. supply of certain goods from January 01, 2022 to align it with HS 2022

  Bimal Jain    30 December 2021 at 20:17

The CBIC vide Notification No. 2/2021-Compensation Cess (Rate) dated December 28, 2021 has amended the relevant entries of the Compensation Cess Rate Notification w.e.f. January 1, 2022



Certain changes in Goods Exemption Notification from January 01, 2022 to align it with HS 2022

  Bimal Jain    30 December 2021 at 20:17

The CBIC vide Notification No. 19/2021-Central Tax (Rate) dated December 28, 2021 has amended relevant entries of the Goods Exemption Notification w.e.f. January 1, 2022



IBC fresh start process to kick-start low income individuals solvency

  Mantasha Habib    30 December 2021 at 09:24

A fresh start process is enacted specially for persons who owe relatively less amount of money and have little or no assets to repay their debts.



Controversy in computing the period of limitation to frame search assessments

  CA.Mohit Gupta    30 December 2021 at 09:03

The period of limitation for completion of assessment u/s 153A of the Income Tax Act'1961 for the searches conducted on or before 31st Day of March'2021 is governed by the provisions of Section 153B of the act. Even though Section 153A of the Income Tax Act'1961



Key highlights of CA, CWA and CS (Amendment) Bill, 2021

  Saurabh Hanumant Jadhav    30 December 2021 at 08:48

The government has put forward a bill in the parliament during the ongoing winter session with a key objective to curb misconduct in audit and accounting industry.