CAclubindia Articles

Intangible Assets - AS-26

Posted by CA Sapna Ghelani 25 July 2023 3651 Views

In this article, we understand all about AS-26 which deals with Intangible Assets including its meaning, applicability, exclusions, initial measurement and difference between AS-26 and AS-38.

Surge in Zero-Tax Income Tax Returns: A Closer Look at India's Tax Landscape

Posted by Rashmi 25 July 2023 10751 Views

India witnessed a record number of Income Tax Return (ITR) filings in FY23, reaching an impressive 74 million. Surprisingly, a significant portion of these filings, 70% to be precise, were zero-tax ITRs, indicating that taxpayers claimed nil tax liability

Process to Register a Delaware LLC for Non-US Resident

Posted by Ishita Ramani 25 July 2023 961 Views

In this article, we will learn the process to register Delaware LLC for Non-US Resident

Detailed Analysis of Form DPT-3 under Companies Act, 2013 in India

Posted by Nikita Agarwal 25 July 2023 6929 Views

This article provides a detailed analysis of the DPT-3 form, its purpose, applicability, requirements, and a practical example to illustrate its implementation....

Issue of bonus share by companies to its members

Posted by Monika Bahuguna 24 July 2023 1633 Views

Bonus issue under section 63 of Companies Act, 2013 read with rule 14 of companies (Share capital and Debentures) Rules, 2014

BUSINESS SUPPORT SERVICE

Posted by CA Sudhir Halakhandi 24 July 2023 79582 Views

Business support services have been introduced under the net of service tax by the finance Act-2006 and this is applicable from 1st. May 2006

ICAI | What is the Chartered Accountants Benevolent Fund?

Posted by Prachi Bansal 24 July 2023 20670 Views

CABF is a fund which is for the support of the members of the ICAI and their family members by providing them with funds as financial assistance for maintenance, education and more.

Taxation of Cryptocurrency in India: An Overview

Posted by Amul Jain 24 July 2023 2286 Views

In this article, we will provide an overview of the taxation guidelines for cryptocurrencies in India.

Income Tax Department Tightens Scrutiny Against False Deductions and Exemptions for Salaried Individuals

Posted by Rashmi 24 July 2023 33499 Views

Salaried individuals are being warned to be cautious while filing their Income Tax Returns (ITRs) this year. The Income Tax Department has increased its scrutiny and is seeking documentary evidence against bogus deductions and exemptions claimed by some taxpayers.