CAclubindia Articles

Higher Rate of TDS and TCS under Section 206AB and 206CCA

Neethi V. Kannanth 26 May 2022 at 09:05

Finance Act, 2021 inserted two sections 206AB - tax deduction and 206CCA - tax collection which came into effect from 1 July, 2021. These sections were amended through the Finance Act, 2022.

Piotroski Score - An instant metric for stock screening

CA Raksha Shree 26 May 2022 at 09:05

Piotroski Score is an instant score on a scale of 0-9 on fundamentals of stocks based on its previous year performance.

Some significant cases related to deemed dividends

FCS Deepak Pratap Singh 25 May 2022 at 10:57

The author has listed some significant cases related to deemed dividends in this article.

Fresh resolution plan cannot be considered by COC once a plan is approved earlier - NCLAT

FCS Deepak Pratap Singh 25 May 2022 at 08:38

Steel Strips Wheels Limited. v. Shri Avil Menezes, Resolution Professional of AMW Auto component Limited and Others [Company Appeal (AT) (Insolvency) No. 89 of 2022]

Analysis of provisions of inspection, search, seizure & arrest under GST Act 2017

FCS Deepak Pratap Singh 25 May 2022 at 08:38

The GST Act,2017 has given enormous power in the hand of GST Officers ,even to arrest person evading tax or claiming fake input tax or in case of fraud.

All about Professional Tax

Neethi V. Kannanth 24 May 2022 at 14:24

Professional tax is a tax levied on persons earning income either by way of practicing profession, employment, trade etc. It is levied by the State Government or the Union Territory and not by the Central Government.

Article 19 - Freedom of speech and expression & its limitations

FCS Deepak Pratap Singh 24 May 2022 at 08:54

The original copies of the Indian Constitution were written in Hindi and English. Each member of the Constituent Assembly that drafted the Constitution, signed two copies of the constitution, one in Hindi and the other in English.

LLP Filing Due date for FY 2021-22

Team IN Filings 24 May 2022 at 08:54

Limited Liability Partnership (LLP) Filings Due date FY 2021-22

Appointment of Cost Auditor - Quick Process

CS Lalit Rajput 23 May 2022 at 17:41

The primary goal of cost audit is to ensure that the cost relating to production and sales encompass only those factors which are imperative and that those factors are utilized most effectively.