CAclubindia Articles

Expectations From Budget 2023

30 January 2023 5539 Views

This year, the budget is likely to be growth-oriented with a focus on capex, manufacturing, infrastructure, and rural economy. This budget is also the last full budget of the Government before the General elections in 2024.

Section 194Q of the IT Act, 1961

Posted by Aisha 30 January 2023 6231 Views

Section 194Q of the Income Tax Act, 1961 is a provision that deals with Tax Deducted at Source (TDS) on the purchase of goods.

Treatment of income from house property in hands of salaried personals

Posted by FCS Deepak Pratap Singh 30 January 2023 5512 Views

As you are aware that, the period of Jan-March is a period in which we salaried personal are in tremendous stress to save our taxes and the instruments in which we have to invest to save taxes.

Whether GST officers have power to seize cash during search operations?

Posted by Knowledge ki Pathshala 30 January 2023 8713 Views

In this article we will discuss whether GST officer have power to seize cash during search operation or not?

Statutory Tax Compliance Tracker - February 2023

Posted by CS Lalit Rajput 30 January 2023 10573 Views

Tax Compliance Tracker for the month of February 2023

Rule 37 : Reversal of ITC on non-payment to vendors within 180 days

Posted by CA Roopa Nayak 30 January 2023 61896 Views

In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.

Section 194J: Fees for professional or technical services

Posted by Chetan Chauhan 28 January 2023 9486 Views

Section 194J of the Income Tax Act pertains to the TDS on fees for professional or technical services. According to this section, any person, including an individual or a company, who is responsible for paying to any sum as fees for professional or technical services, is required to deduct TDS.

An Overview on: Annual Information Statement (AIS)

Posted by CA Ruby Bansal 28 January 2023 4537 Views

The Annual Information Statement (AIS) in Form 26AS is a comprehensive view of information for a taxpayer that includes details of tax credits received from various deductors/collectors, tax payments made by the taxpayer, and any tax refund received by the taxpayer.

MCA Amendments 2023: Upgradation of E-Forms in tune with V3 portal

Posted by Affluence Advisory 28 January 2023 15844 Views

MCA Notification dated 21.01.2022 contains a list of notifications issued by the Ministry of Corporate Affairs during 2023 for making amendments to the provision of the Companies Act 2013 and Rules

Case Study: Copyright Act 1957

Posted by FCS Deepak Pratap Singh 28 January 2023 4551 Views

The plaintiff, Radio Today Broadcasting Ltd. (RTB), wished to run a radio station on the FM band, known as ''Radio Today'', and intended to play both film and non-film songs on their radio station.