CAclubindia Articles

Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB

Posted by Geetanjali Pandey 26 April 2023 9603 Views

COMPARATIVE ANALYSIS OF SEC 12AA/12AB REGISTERED TRUST /INSTITUTION OR TRUST/INST/FUND REFERRED TO IN SUB CLAUSE (iv)(v)(vi)(via) of Sec 10(23C)

Filing of Form No. 10 of Income Tax Act

Posted by Geetanjali Pandey 25 April 2023 5630 Views

This Article is related to one of the amendment made in Form No. 10 by Notification No. 96/2022 dated 17th August, 2022 which became applicable for all the Trust/Institution registered under sub clause (iv)(v)(vi)(via) of Section 10(23C) of the Act for F.Y. 2022-23 (A.Y. 2023-24).

Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

Posted by Harsh Kaushik 25 April 2023 13961 Views

Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.

Declaration and payment of dividend under Companies Act 2013

Posted by Vaishali Jain 25 April 2023 113075 Views

Dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, in the proportion to the amount paid-up on the shares held by them (Sec-51).

Export of services under GST to foreign entities vs branch offices

Posted by CA Roopa Nayak 25 April 2023 14250 Views

Export of services to foreign entities vs branch offices

Slump Sale under GST - An Overview

Posted by Neethi V. Kannanth 25 April 2023 13017 Views

Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.

Taxation Aspect of Mergers and Amalgamation

Posted by CMA. CS. Sanjay Gupta 25 April 2023 473234 Views

Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c

XBRL in India - Applicability, Documents, Timeline, Process, Penalty etc.

Posted by Narendra Shah 25 April 2023 7002 Views

XBR is a data-rich dialect of XML (Extensible Markup Language), the universally preferred language for transmitting information via the Internet.

Web-based Form DPT-3 as per New Rules

Posted by Affluence Advisory 25 April 2023 9282 Views

Ministry of Corporate Affairs "MCA" has vide its notification dated 29th August, 2022 amended the Companies (Acceptance of Deposits) Rules, 2014 and introduced the new Web-based form DPT-3 under section 73 of Companies Act, 2013.

Lessons for auditors on professional conduct

Posted by Rashmi 25 April 2023 3183 Views

The National Financial Reporting Authority (NFRA) in India has imposed a penalty of ₹300,000 on the statutory auditor of now-de-listed company SRS Ltd, along with a three-year ban on taking up statutory or internal audits of any company, for alleged professional misconduct and lapses in the FY18 audit of the company.