CAclubindia Articles
Understanding Intellectual Property Rights: An Overview
Intellectual Property Rights (IPR) are a set of legal rights given to individuals or entities who create or innovate in the fields of arts, literature, inventions, trademarks, and designs.
All You Need To Know About Financial Engineering
Financial engineering is an interdisciplinary branch of the investment industry that makes use of applied mathematics, statistics, computer science, financial theory, and economics to conduct quantitative analysis on the financial markets.
Section 56(2)(X): Taxation of Gift
Gift received by any person or persons is taxed in the hands of the recipient under the head Income from other sources and at normal tax rates under Section 56(2)(x) of the Income-tax Act, 1961.
What is PAN and TAN?
PAN is a single number that is an electronic system and has all the tax related information of a taxpayer. TAN is a 10 digit alpha numeric number allotted to persons who are responsible for TCS and TDS.
Mandatory Certificate from Income Tax Portal for Section 80G Tax Deduction
When you donate money to a charity or NGO, you can get a tax deduction under Section 80G of the Income-tax Act, 1961. This means that you can reduce the amount of tax you have to pay based on the amount you donated.
Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB
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
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
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
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
Export of services to foreign entities vs branch offices
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
