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CAclubindia Articles


Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C

  CA.R.S.KALRA    23 December 2020 at 09:50

In this article, we discuss the provisions of Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C in the case where the assessee has adopted the presumptive tax system.



Extension of Due Dates for ITR, Tax Audit Report, and GST Annual Return for AY 2020-21 requested by Professionals and Taxpayers

  Shweta    23 December 2020 at 09:50

Tax audit extension, These demands mainly pertain to the deadlines under the Income Tax Act for AY 2020-21, and those under the GST Act for FY 2018-19 and 2019-20.



Permanent Establishment under International Taxation

  Venkat Raj    23 December 2020 at 09:50

This article will focus on a very vital topic in the International taxation field. There are different views regarding permanent establishment based on the OECD model and the UN model.



Analysis of ITC utilization in DRC-03 for GSTR 9 & 9C

  CA Akshay Hiregange    22 December 2020 at 09:50

Taxpayers have an option to pay additional liability not declared in GSTR-1 or GSTR-3B, in GSTR-9 through Form DRC-03 based on para 4 of GSTR-9 instructions for FY 2017-20.



Tips to Make The Best Out of Your Articleship Period

  Payal10    22 December 2020 at 08:55

The key question is how can a student make the best use out of the articleship tenure? In this article, we discuss four important tips that will help you to make the best out of your articleship period.



Introduction to TDS

  CA.R.S.KALRA    22 December 2020 at 08:55

TDS works on the concept that every person making a specified type of payment to any person shall deduct tax at the rates prescribed in the IT Act at source and deposit the same into the government's account.



International Taxation: Taxation of Non-residents Shipping Business-Section 44B of the Act

  CA Mehul Thakker    21 December 2020 at 17:53

In this article, CA Mehul Thakker explains the concept of International Taxation with regard to the Taxation of Non-residents Shipping Business in Section 44B of the Income Tax Act.



4 Warnings in GSTR 3B w.e.f. Nov 2020 onwards, which can’t be ignored

  CA Umesh Sharmapro badge    21 December 2020 at 16:44

In this article, Krishna and Arjun discuss four warnings in GSTR 3B w.e.f. November 2020 onwards, which the taxpayers can't afford to ignore and the solutions to the issues faced by taxpayers as a consequence of these warnings.



Latest Accounting Trends Every Business Should Follow in 2021

  Akanksha Bhargava    21 December 2020 at 13:36

In this article, we learn the upcoming / latest trends in the accounting sector and their uses. This will result in enhanced and effective business decisions and profitable outcomes.



Enhancing the Writing Speed during CA, CS and CMA Exams

  Book my lectures    21 December 2020 at 12:26

How does one increase their writing speed, and at the same time, not be illegible? In this article, we discuss the 5 important points to enhance your writing speed during the CA, CS, and CMA Examinations.