CAclubindia Articles

What is PAN and TAN?

Posted by Taxblock 26 April 2023 10380 Views

PAN is a single number that is an electronic system and has all the tax related information of a taxpayer. TAN is a 10 digit alpha numeric number allotted to persons who are responsible for TCS and TDS.

Mandatory Certificate from Income Tax Portal for Section 80G Tax Deduction

Posted by Rashmi 26 April 2023 19302 Views

When you donate money to a charity or NGO, you can get a tax deduction under Section 80G of the Income-tax Act, 1961. This means that you can reduce the amount of tax you have to pay based on the amount you donated.

Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB

Posted by Geetanjali Pandey 26 April 2023 9603 Views

COMPARATIVE ANALYSIS OF SEC 12AA/12AB REGISTERED TRUST /INSTITUTION OR TRUST/INST/FUND REFERRED TO IN SUB CLAUSE (iv)(v)(vi)(via) of Sec 10(23C)

Filing of Form No. 10 of Income Tax Act

Posted by Geetanjali Pandey 25 April 2023 5629 Views

This Article is related to one of the amendment made in Form No. 10 by Notification No. 96/2022 dated 17th August, 2022 which became applicable for all the Trust/Institution registered under sub clause (iv)(v)(vi)(via) of Section 10(23C) of the Act for F.Y. 2022-23 (A.Y. 2023-24).

Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

Posted by Harsh Kaushik 25 April 2023 13961 Views

Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.

Declaration and payment of dividend under Companies Act 2013

Posted by Vaishali Jain 25 April 2023 113073 Views

Dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, in the proportion to the amount paid-up on the shares held by them (Sec-51).

Export of services under GST to foreign entities vs branch offices

Posted by CA Roopa Nayak 25 April 2023 14246 Views

Export of services to foreign entities vs branch offices

Slump Sale under GST - An Overview

Posted by Neethi V. Kannanth 25 April 2023 13017 Views

Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.

Taxation Aspect of Mergers and Amalgamation

Posted by CMA. CS. Sanjay Gupta 25 April 2023 473231 Views

Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c