CAclubindia Articles

Important Statutory Due dates for LLP Annual Filing for FY 2022-2023

Posted by Ishita Ramani 11 April 2023 6831 Views

LLPs must comply with statutory requirements such as Annual Return, Income Tax Return, Profit and Loss Account, and Balance Sheet, even if they do not conduct any business activities. Similar to companies, LLPs must maintain their financial year from 1st April to 31st March.

Section 194BA: TDS on Winnings from Online Gaming

Posted by JITESH TELISARA and ASSOCIATES 11 April 2023 5566 Views

All the income earned through winnings from lottery, crossword puzzle, gambling, betting, horse racing and any similar nature were taxed under section 194B of t...

Benefits available for senior citizens under IT Act 1961

Posted by Divyanshu Sharma 11 April 2023 5731 Views

Benefits for Senior Citizens under Income Tax Act 1961

Brief Note on Declaration in Respect of Beneficial Interest in any Share

Posted by Harsh Jain 11 April 2023 15978 Views

In this article, we will discuss statutory provisions involved and things to be taken care of while doing compliance of this Section.

Understanding IND AS 19: Employee Benefits

Posted by CA Sanat Pyne 11 April 2023 43278 Views

IND AS 19 is a standard that deals with employee benefits. It requires companies to account for their obligations towards employees, such as pensions, gratuity, and other post-employment benefits. In this article, we will explore IND AS 19 in detail.

Ind AS 115: Summary IND AS 115 Revenue from Contracts with Customers

Posted by CA Vivekanand Pote 10 April 2023 176557 Views

Ind AS 115 deals with Revenue from Contracts with Customers Notified by MCA based on recommendation by ICAI.

How to register a company in USA?

Posted by Ishita Ramani 10 April 2023 1987 Views

The term "business structure" refers to the legal framework that governs an organization within a specific jurisdiction. It defines the rights and responsibilities of the company and its owners, including the ability to raise capital, assume liabilities, and pay taxes.

Liabilities of the Auditor under Companies Act 2013

Posted by Neethi V. Kannanth 10 April 2023 126222 Views

When a person who has engaged an auditor, has suffered some loss, damage or detriment due to non-performance of duty by such auditor in accordance with the accepted professional standards, it shall give rise to the liability of the auditor.