CAclubindia Articles

Impact of Amendment by Finance Act, 2023 on Non-Resident/Not Ordinarily Resident

Geetanjali Pandey 11 April 2023 at 15:08

A person is said to be non-resident individual if satisfies any of the following conditions

Important Statutory Due dates for LLP Annual Filing for FY 2022-2023

Ishita Ramani 11 April 2023 at 14:12

LLPs must comply with statutory requirements such as Annual Return, Income Tax Return, Profit and Loss Account, and Balance Sheet, even if they do not conduct any business activities. Similar to companies, LLPs must maintain their financial year from 1st April to 31st March.

Cost Inflation Index (FY 2023-24)

Rashmi 11 April 2023 at 14:12

Cost Inflation Index (CII) is a measure used in India to adjust the inflationary effects on the cost of assets. It is basically an index that reflects the changes in the prices of goods and services over a period of time.

Section 194BA: TDS on Winnings from Online Gaming

JITESH TELISARA and ASSOCIATES 11 April 2023 at 10:43

All the income earned through winnings from lottery, crossword puzzle, gambling, betting, horse racing and any similar nature were taxed under section 194B of t..

Benefits available for senior citizens under IT Act 1961

Divyanshu Sharma 11 April 2023 at 10:10

Benefits for Senior Citizens under Income Tax Act 1961

Brief Note on Declaration in Respect of Beneficial Interest in any Share

Harsh Jain 11 April 2023 at 08:46

In this article, we will discuss statutory provisions involved and things to be taken care of while doing compliance of this Section.

Understanding IND AS 19: Employee Benefits

CA Sanat Pyne 11 April 2023 at 08:46

IND AS 19 is a standard that deals with employee benefits. It requires companies to account for their obligations towards employees, such as pensions, gratuity, and other post-employment benefits. In this article, we will explore IND AS 19 in detail.

How to register a company in USA?

Ishita Ramani 10 April 2023 at 14:42

The term "business structure" refers to the legal framework that governs an organization within a specific jurisdiction. It defines the rights and responsibilities of the company and its owners, including the ability to raise capital, assume liabilities, and pay taxes.

Top 10 Income Tax Amendments applicable from April 2023

Vishal Punchhi 10 April 2023 at 12:48

10 Income Tax Amendments that are applicable from April 2023

FAQs relating to professional ethics of members pertaining to Bank Assignments

CA Ruby Bansal 10 April 2023 at 09:50

Q 1: Whether a Firm of Chartered Accountants can accept Audit of a branch of a bank, while one of the partners of the said firm has taken loan from a different ..