CAclubindia Articles

No GST recovery can be made Forcefully in Investigation

CA Umesh Sharma 30 May 2022 at 13:28

What is the recent Instruction brought by GST Investigation Wing in respect of recovery of tax during search and seizure?

How Passive Income From Fractional Ownership Of Commercial Real Estate Is Taxed In India

Suhasini 30 May 2022 at 11:49

Passive income is money earned with little or no regular effort. Commercial property fractional ownership is a new source of passive income. However, if anything permits you to generate income, it is subject to taxation. The IT laws for commercial property fractional ownership differ from that for residential property.

How to value your business during COVID times?

Ishan 30 May 2022 at 08:28

The valuer is expected to apply his professional judgement on case-to-case basis since there is no set thumb rule to approach and account for market uncertainties and volatility in the valuation exercise and no standard normalization adjustments to cash flows or discount rates are made available to make the valuation assignment any less subjective.

Shares Transfer procedure in a Private Company as per Companies Act, 2013

Rajendra Prasad Gangula CA 30 May 2022 at 08:28

Generally, a private company is guided by its Article of Association. As per Section 2(68) of the Companies Act 2013, a Private Company restricts the transfer of its shares and prohibits invitation to the public to subscribe to any securities of the Company.

Some important facts related to all risk insurance policies

FCS Deepak Pratap Singh 30 May 2022 at 08:28

The insurance companies classify different types of insurance covers offered to policyholders in many ways. The broad Classification of such insurance cover has been covered in this article.

Six Major changes in new ITR Forms notified

Vaibhav Singh 30 May 2022 at 08:28

The new information which taxpayers need to provide is the source of their "pension, interest received from the EPF account, date of purchase or sale of land", etc. It is essential for you to know the six additional pieces of information to provide them in the ITR form.

Statutory Tax Compliance Tracker for the m/o June 2022

CS Lalit Rajput 30 May 2022 at 08:28

The article lists down Statutory Tax Compliance Tracker for the m/o June 2022

GST paid during search, inspection, investigation

CA Roopa Nayak 30 May 2022 at 08:28

The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.

All about PAN and TAN

CA Sachin M Jain 30 May 2022 at 08:27

You must have heard about PAN & TAN but got confused - What is it and are they really different?

You have option to opt out from group inusurance policy also

FCS Deepak Pratap Singh 28 May 2022 at 17:27

As you are aware that a group health insurance policy provided by an employer to the employees comes with its own share of benefits. Not only is the premium low, such a group cover also has a comprehensive coverage with fewer policy exclusions.