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CA Amendment Regulations 2021: Key Highlights

  CS Lalit Rajput    25 June 2021 at 11:12

The Institute of Chartered Accountants of India has announced the CA Amendment Regulations 2021. Industrial Training Provisions have been amended under the new regulations.



All About One Person Company

  Neethi V. Kannanth    25 June 2021 at 09:37

Any person who is an Indian citizen, whether a resident in India or not i.e. NRI shall be eligible to incorporate a One Person Company and appoint its nominee.



Income Tax under the head Salary

  CA. Arpan Jain    25 June 2021 at 09:37

Understanding Income Tax Chargeable on Income from Salary, including Tax Saving Methods that salaried individuals can adopt to lower their taxable income.



Which Section 194Q or 206C(1H) will be applicable?

  CA Pooja Dhoot    24 June 2021 at 11:44

Section 194Q is for TDS applicable from 01.07.2021 and Section 206C(1H) is for TCS applicable since 01.10.2020. Let us understand which section will be applicable in practical scenarios.



IFRS 13 - FVM - A supportive IFRS & Dictionary Friendly IFRS

  CA. Chikkerur C R    24 June 2021 at 10:36

This standard became mandatory on 1st Jan 2013. It took 8 years since 2005 to evolve itself as a mandatory standard in 2013. Ind AS 113 is the Indian version of IFRS 13.



All you need to know about Surrender of IEC License

  Ishita Ramanipro badge    24 June 2021 at 09:33

When the IEC holder voluntarily revokes his rights to use the IEC for whatsoever reason, it is said to be the IEC Surrender. If the IEC License is no longer in use then the same can be surrendered.



All about Association Clause in MOA

  Kush Shah    24 June 2021 at 09:33

The individuals who want to be part of the association of persons need to sign a Memorandum of the company. This part where such signatures are affirmed is called the association clause.



GST on Ocean Freight in Relation to Import of Goods

  Manish Gupta    24 June 2021 at 09:33

The two most popular means of transportation of goods from one country to another are through sea routes and air routes. Let us understand the applicability of GST on Ocean Freight expense incurred during import of goods.



Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?

  CA Tejas Andharia    23 June 2021 at 13:31

CBDT has issued a circular regarding the use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961. Let us decode whether the same is in line with legal provisions or not.



CA Final Economic Laws Online Video Lectures

  CCI Team    23 June 2021 at 09:35

This article will be focusing on the best faculties for the CA Final Economic Laws subject. The courses that will be mentioned are available in Google Drive Format, Pen Drive Format and Video Lectures Format.