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CAclubindia Articles


Decoding TCS on Goods u/s. 206C (1H) w.e.f 01.10.20

  CA Suresh Jain    24 September 2020 at 10:44

TCS on Goods u/s 206C (1H) is applicable w.e.f 1st Oct. 2020. Let us decode the provision.



Mutual Fund Investments by Co-operative Banks and Societies

  CA Aaditya Chhajed    24 September 2020 at 10:44

After the recent amendment to the Indian Trust Act in 2017, co-operative societies can invest in specified mutual funds.



Interpretation of Significant Beneficial Ownership undergoes any change - Part 2

  Brajesh Kumar    23 September 2020 at 18:28

This article is in continuation of our previous article on Significant Beneficial Ownership which explains this new concept.



Highlights of the Multipurpose Empanelment Form 2020-21

  Mita Basak    23 September 2020 at 16:44

The Professional Development Committee has hosted the Multipurpose Empanelment Form for 2020-21. The key highlights of the same are stated.



Significant Beneficial Ownership - Part 1

  Brajesh Kumar    23 September 2020 at 16:44

The concept of Significant Beneficial Ownership is brought by the Ministry of Corporate Affairs ("MCA") to identify those individuals who indirectly control or exercise significant shareholding in the Company through layers of artificial entities like Companies or LLPs.



Recommendations made by SEBI on proposed amendments to SEBI (LODR) Regulations, 2015

  Ramaswami Kalidas    23 September 2020 at 10:00

Critical analysis of the Consultation Paper submitted by SEBI with regard to recommendations on proposed amendments to SEBI (LODR) Regulations, 2015



Highlights of amendments under the Companies (Amendment) Bill, 2020

  Alok Purohit    23 September 2020 at 10:00

The Lok Sabha on Saturday i.e. 19th September 2020 passed a bill to further amend the Companies Act and decriminalize various compoundable offenses as well as promote ease of doing business in the country.



How to reconcile GTR2B with Purchase Register

  Lekhraj sood    23 September 2020 at 10:00

How to reconcile GTR2B with Purchase Register



Attention! You might have to file your income tax returns even if it’s below the taxable limit

  Bineeta Jain    23 September 2020 at 10:00

The Finance (No. 2) Act, 2019 has inserted a new seventh provision to section 139(1) to provide for mandatory filing of return of income for undertaking certain high-value transactions even though the person is otherwise not required to file a return of income.



Compilation of Notifications & Circulars issued by CBDT in the month of August 2020

  SAGAR MALHOTRA    22 September 2020 at 16:26

1. Non-applicability of Section 206AA to non-residents to whom Section 139A does not apply on account of Rule 114AAB: Section 206AA provides that any perso..