CAclubindia Articles
Which ITR forms can be used for filing of returns?
Form to be used by a taxpayer to file the Income-tax return for the assessment year 2022-23
Economics of Foodgrains
"We already have enough food for our people but our farmers seem to have made arrangements to feed the world. However, we have to work according to the laws of the world, so I don't know when WTO will give permission and we can supply food to the world."
Section 135 - Corporate Social Responsibility
Corporate Social Responsibility Under Section 135 of Companies Act 2013
Complications caused by cash transactions in income tax
Government wants that people use banking system and in the same direction some new provisions added in the Finance Act, 2017 to prevent black money. We will discuss all the provisions related to cash transactions, exceptions of the same and consequences of them as well.
Upcoming UAE Tax Reforms 2022-23
The Ministry of Finance in the United Arab Emirates has taken several taxation measures. They announced that federal corporate tax will be implemented on business profits for financial years, which start on or after 1 June 2023, meaning that the first profits to be taxed will be for financial years ending on or after 31 May 2024.
Section 2(22)(e): Deemed Dividend - Taxability in FY 20-21
Dividend is taxable u/s 56 in hands of shareholder from 1-4-20 and exemption u/s 10(34) has been removed.
Section 186 of Companies Act - Loan and Investment by Companies
Acquire shares of any Body corporate (Investment cannot be from more than 2 layers of investment companies)
Section 185 of Companies Act - Loan to directors
Guarantee/security in connection with loan taken by Pvt Co. in which such director is director or member and the loan is utilised for principal business activities.
Some important judgments on Income Tax, GST, IBC and other corporate laws
Important judgments on Income Tax, GST, IBC and other corporate laws has been listed in this article
Incorporation of Section 8 Micro Finance Company
A Microfinance company can be easily established by registering it as a section 8 company under the framework which is promulgated as the Companies Act, 2013.
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