CAclubindia Articles

Section 18: Availability Of ITC Under Special Circumstances

Posted by Harsh Kaushik 24 April 2023 13833 Views

What does Section 18 say?Section 18 of the CGST ACT 2017 talks about the Input Tax Credit availability under special circumstances such as in case of exempt sup...

Choose Right Tax Regime for FY 2023-24

Posted by Affluence Advisory 24 April 2023 5085 Views

If you FAIL to choose between the New and Old Tax Regime, the Employer will take the New Tax Regime as DEFAULT and deduct TDS under it.

Cyber Security Overview

Posted by CA Sanat Pyne 24 April 2023 2764 Views

Cybersecurity refers to the practices, technologies, and measures that are taken to protect digital systems, networks, and devices from cyber-attacks, data breaches, and other malicious activities. In today's increasingly digital world, cyber security has become a critical concern for individuals, businesses, and governments alike.

Why Indian Income Tax New Tax Regime is the Government's Favorite Child!

Posted by Abhishek Raja 24 April 2023 66765 Views

In this article, I will be discussing the new tax regime in India, comparing it with the old income tax regime, and explaining why the new regime is the government's favorite child.

Types of bank accounts for NRIs in India

Posted by CA. Heet Shah 24 April 2023 2882 Views

NRI accounts are bank accounts opened by NRIs in India for various transactions, such as depositing foreign currency earnings, transferring funds to India, etc. These accounts can be in the form of NRE, NRO, or FCNR accounts.

Section 194Q: TDS on purchase of goods

Posted by ALEXANDAR GAZI 22 April 2023 11561 Views

The implication of section 194Q in the Income Tax Act, 1961 is one of the several desperate attempts of the Government to increase the flow of revenue into the exchequer.

All about Sweat Equity

Posted by Devershi Gupta 22 April 2023 12050 Views

Sweat equity is generally not monetary and, in most cases, comes in the form of physical labor, mental effort, and time. Sweat equity is commonly n the corporate world - especially for startups.

Section 194DA: TDS on Payment of Life Insurance Policy

Posted by CA Ruby Bansal 22 April 2023 11659 Views

Section 194D of the Income Tax Act requires tax to be deducted at source on any commission or reward paid for procuring insurance business.

Appointment of new directors through ROC backend - Section 167(3) of the Companies Act, 2013

Posted by Neha Redekar 22 April 2023 20238 Views

Understand the procedure to appoint new directors through ROC's Back End - Section 167(3) of the Companies Act, 2013.

All about GST on Ocean Freight

Posted by Keerthana Tadisetty 22 April 2023 9204 Views

Ocean freight is a process through which merchandise goods, cargo and commodities are transported by ships via shipping lines. Over 90% of all the world's trade is carried by sea.