CAclubindia Articles

Compliance Check Functionality for Section 206AB & 206CCA

Ishita Ramani 22 July 2021 at 09:17

A new tax rule relating to TDS and TCS has come into force from 01.07.2021 under which, taxpayers who have not filed their ITRs for the past two FYs shall have to pay a higher tax.

GST Registration

Manju Laur 22 July 2021 at 09:16

Section 22 of the CGST Act, 2017 provides that any person, engaged in making a taxable supply, whose aggregate turnover in a FY exceeds 20 lakh rupees is liable to be registered under GST.

Merged Definition of a Listed Company in Section 2(52) of the Companies Act, 2013

CS Divesh Goyal 22 July 2021 at 09:16

MCA has liberalized the definition of listed companies under the Companies Act to give compliance relief to public limited companies and private limited companies having listed debt securities.

Recent Amendments in CSR due to COVID-19

CS Divesh Goyal 22 July 2021 at 09:16

Discussing the provisions of Corporate Social Responsibility concerning COVID-19 (Corona). We have accumulated all the circulars of MCA and have offered the same in this article.

10 Companies Act Amendments effective from 1st April 2021 for FY 2021-22

CS Divesh Goyal 22 July 2021 at 09:16

Many amendments have been made by MCA and GoI in the last Financial Year i.e. 2020-21. Let us discuss 10 of those amendments that are effective from 1st April 2021.

In-depth analysis of Section 115BAC & Form 10-IE

CS Tanveer Singh Saluja 21 July 2021 at 12:13

The introduction of a new tax regime is the biggest development and point of confusion for taxpayers. The FM announced a new set of tax slab rates for individuals, HUFs and co-operative societies.

Relaxation in filing of form 15CA & 15CB

CS Tanveer Singh Saluja 21 July 2021 at 08:52

CBDT has granted relaxation in the filing of forms 15CA & 15CB in view of the difficulties faced by the taxpayers in filing the said forms on the new Income Tax portal. The same can now be filed till 15th August 2021.

All about LMPC Certification

Manju Laur 21 July 2021 at 08:51

Customs Authorities are getting stricter regarding the implementation of Legal Metrology laws in India. The purpose of an LMPC Certification is to provide a level playing field to manufacturers, importers and packers.

Penalty or Fine on Late filing of e-form along with additional Fees

CS Divesh Goyal 21 July 2021 at 08:50

Whether Additional Fees is a fine or a penalty? What are the Provisions dealing with the late filing of e-form? What are the consequences of late filing of e-forms? Let us discuss.

MCA Amendments for the m/o June 2021

CS Divesh Goyal 21 July 2021 at 08:50

The Ministry of Corporate Affairs has announced several amendments in the Companies Act, 2013. Let us discuss the No. of Notifications, Circulars and Amendments in Rules announced in June 2021.