CAclubindia Articles

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 5873 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 5614 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.

FAQs on shifting of forms from MCA V-2 to MCA V-3

Posted by CS Divesh Goyal 09 January 2023 5037 Views

MCA has issued General Circular No 01/2023 and 02/2023 in respect of the release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.

Taxation Of Gifts - Income Tax Act, 1961

Posted by FCS Deepak Pratap Singh 09 January 2023 4831 Views

Taxability of gift received by any person, i.e., sum of money or property received without consideration or a case in which the property is acquired for inadequate consideration.

Corporate Compliance Calendar - January 2023

Posted by CS Lalit Rajput 09 January 2023 6078 Views

Compliance Tracker for the month of January 2023

Important Updates and Due Date Compliances under GST for January 2023

Posted by Tarun Kr. Gupta 09 January 2023 9950 Views

important clarifications/ amendments issued by the Government on GST in December 2022/ January 2023 alongwith compliance timelines in January 2023: Compliance...

Appointment of foreign national as a director of Indian company

Posted by CS MOHIT SALUJA 09 January 2023 27350 Views

The company’s law in India does not bar foreign nationals to become directors in Indian companies. A foreigner or a non-resident Indian can become an executive or a non-executive/independent director of Indian companies whether public or private.