CAclubindia Articles

Section 80JJAA - Deduction in Respect of New Employees Recruited

Posted by Gurleen Kaur 11 June 2022 10895 Views

Section 80JJAA of the Income Tax Act, 1961 is a tax incentive for employment generation and provides for deduction from INCOME FROM BUSINESS of an assessee for the employment of new employees by the assessee.

Section 194R: TDS on Benefit or Perquisite of Business or Profession w.e.f 1st July 2022

Posted by Gurleen Kaur 11 June 2022 26367 Views

Clause 58 of Finance Bill, 2022 deals with section 194R which expressly states this change will take effect from 1st July 2022, though the section has been inserted from 1st April 2022.

Analysis of The Companies (Appointment and Qualification of Directors) Amendment Rules, 2022

Posted by Affluence Advisory 10 June 2022 4301 Views

The Ministry of Corporate Affairs (MCA) vide its notification dated June 01, 2022, has notified The Companies (Appointment and Qualification of Directors) Amendment Rules, 2022, and the said rules are applicable from immediate effect i.e. June 01, 2022.

GST Notices & Possible Solutions

Posted by CA Akshay Hiregange 10 June 2022 12882 Views

In this article we would be discussing how to manage the recent barrage of notices, and the possible actions and activities one may take up to resolve the problem being faced across the GST taxpayer community.

Grinold Kroner Model to predict stock return

Posted by CA Kapish Anand 10 June 2022 11148 Views

This article covers the Grinold Kroner Model to predict the stock,a sector or the market returns of the equity.

Key Factors to Consider Before Taking a Personal Loan

Posted by Shree 09 June 2022 4105 Views

The personal loan features like interest rates, tenures, processing fee, etc. can vary widely depending on the lender and the credit profile of the loan applicants, implying varying implications on their financial health. Here are some factors that would influence the personal loan features offered to you.

Online Gaming (Regulation) Bill, 2022

Posted by FCS Deepak Pratap Singh 09 June 2022 4710 Views

The Government of India, considering the matter and to save youth and innocent persons introduced the Online Gaming (Regulation) Bill, 2022. The Bill was introduced in Lok Sabha on 1st April,2022. The Bill aims to maintain integrity in online gaming and introducing a regulatory regime for online gaming.

MCA Guidelines for Person belonging to Countries Sharing Land Border with India

Posted by CS Divesh Goyal 09 June 2022 5038 Views

In this article, the author shall discuss the latest amendment made by Ministry of Corporate Affairs (MCA) in respect to person/ company belong to country sharing land border with India.

Key Judgments: Goods in transit, Variants of advances, Corpus Fund

Posted by CA. Heet Shah 09 June 2022 3433 Views

Once supply is made it is crucial to determine the Time of supply "event triggering the liability". Therefore it is of utmost importance to understand the time of supply which is provided in Section 12/13/14 of CGST Act,2017 and section 20 of IGST Act,2017.

Why should auditor of financial statement be concerned about cyber security?

Posted by CA Amrita Chattopadhyay 08 June 2022 4925 Views

With the fast-changing business environment and the fast-paced change in the technology and the way business is being conducted, it becomes important for the auditors to also keep in pace with the rapid changes taking place and adopt technology while conducting audits.