CAclubindia Articles

Shikha Jain, All India Topper (AIR-2), CA Final, Nov 2022 in an exclusive interaction with CAclubindia

Posted by CCI Team 12 January 2023 14820 Views

Meet Shikha Jain - CA Final Nov 2022 (AIR 2) who grew up in Indore city of Madhya Pradesh with her elder sister Disha Jain who is also a CA and her source of inspiration in her preparation journey.

Automated Valuation Models (AVMs) - Residential Property Valuations

Posted by Mohammed Ibrahim 12 January 2023 3042 Views

An Automated Valuation Model (AVM) is an algorithm that uses statistical methods to value properties

Valuation of Start-up Companies

Posted by Shailesh Prajapati 11 January 2023 2689 Views

This Article is written with a view to understanding the Valuation of Start ups where it differs from that of an ongoing company i.e. Going concerned where we have past track record as well as future trend /orders etc.

All about Non-resident taxation

Posted by Venkat Raj 11 January 2023 4239 Views

Any payment made to non-resident or to a foreign company whereby tax has to be deducted under Section 195 of Income tax Act ('IT ACT'). There are lot of complexities in dealing with this aspect which will be discussed in this missive.

Checklist of documents for directorship in Indian companies by persons resident outside India

Posted by CS MOHIT SALUJA 11 January 2023 12134 Views

In the recent years, the Government of India has liberlised its policies for the Foreign Investors whereby they can come to India and invest in various sectors. Presently every sector except a few like railway, defence, agriculture, real estate etc are allowed by the Government, where Foreign Direct Investment can be made through automatic/ approval routes.

Online registration of units through MCA portal for ESI registration and inspection of units

Posted by Affluence Advisory 10 January 2023 8203 Views

Newly incorporated Public Limited, Private Limited and One Person Companies registered with effect from February 15, 2020 ['Companies'] are being allotted ESIC registration number by default at the time of its incorporation.

Transfer Pricing in India: A Comprehensive overview with key case studies

Posted by Hardik Parikh 10 January 2023 12106 Views

In India, transfer pricing is regulated by the Income Tax Act 1961 and the rules prescribed thereunder. The Central Board of Direct Taxes (CBDT) is responsible for enforcing India's transfer pricing regulations.

Incidence of Section 112A to be taxed at MMR u/s 115UA of IT Act 1961

Posted by Someswar Roy 10 January 2023 9915 Views

Incidence of Section 112A in the hands of unit-holders of a business trust, to be taxed at maximum marginal rate (MMR) u/s 115UA of the income tax act, 1961

Online process to file GST returns effectively and quickly

Posted by Ishita Ramani 10 January 2023 5872 Views

GST has made the tax return filing procedure simple by merging the information about the products and services of the sellers and customers under one head.

Section 195 of Income Tax

Posted by Chetan Chauhan 09 January 2023 5613 Views

Section 195 of the Income Tax Act of India pertains to the deduction of tax at source on certain incomes received by a non-resident or a foreign company.