CAclubindia Articles

Leave Travel Concession Claim: Provisions, Documents and Frequency

Posted by Nikita Agarwal 26 July 2023 5290 Views

LTC (Leave Travel Concession) is a tax benefit provided by the Indian government to salaried individuals for expenses incurred on travel. The LTC is primarily applicable to government employees, employees of public sector companies, and some private sector employees, depending on their employer's policies and the prevailing tax regulations.

Easy Way To Upload TDS Returns on The Income Tax Portal

Posted by Member (Account Deleted) 25 July 2023 15258 Views

The tiresome and troublesome process of navigating and uploading a TDS return on the TRACES portal has been simplified by the Income Tax Department.

Intangible Assets - AS-26

Posted by CA Sapna Ghelani 25 July 2023 3658 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 10753 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 6937 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 79588 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 20677 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.