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CAclubindia Articles


TDS on E-commerce Operator (including Practical Case Studies)

Posted by CA.R.S.KALRA 12 August 2021 9875 Views

Any person, being an e-commerce operator facilitating the sale of goods or services of an e-commerce participant through its digital or electronic facility or platform is responsible to deduct TDS u/s 194O.



E-RUPI - The Digital Prepaid Voucher

Posted by CS Lalit Rajput 12 August 2021 2906 Views

E-RUPI is a one time contactless, cashless voucher-based mode of payment that helps users redeem the voucher without a card, digital payments app, or internet banking access.



MCA amends disclosure norms in financial statements (Schedule III)

Posted by CS Lalit Rajput 12 August 2021 8332 Views

MCA, vide notification dated 24.03.2021 has amended Schedule III to the Companies Act, 2013 effective from 01st April 2021 to mandate various disclosures by companies in their financial statements.



Why are you failing in your CA Exams?

Posted by CA Sapna Ghelani 12 August 2021 5770 Views

We all very well know that CA exams are tough to crack. There are some students who not only pass but also secure an AIR. Thus, we need to analyse why a student is failing in their exams.



How to Stay Focused while Studying?

Posted by Neethi V. Kannanth 12 August 2021 4895 Views

For a few, the hardest step while studying would be to start studying. For others, it may be to stay focused while studying, especially in the trying times that we are in, right now.



What is Financial Abuse?

Posted by Poojitha Raam Vinay pro badge 12 August 2021 11078 Views

Financial Abuse is mistreatment and undue influence wherein one partner forcibly controls another partner's money and assets and in some cases, their liabilities too.



Section 35ABB: Expenditure for Obtaining a License to Operate Telecommunication Services

Posted by Ritik Chopra 12 August 2021 7276 Views

In case any capital expenditure is incurred for acquiring a license to operate telecommunication services and payment has been made, a deduction of an amount equal to the appropriate fraction shall be allowed.



CBDT inserts two new rules after Rule 21AH and two new forms after Form No.10IF

Posted by CS Tanveer Singh Saluja 11 August 2021 7469 Views

CBDT has notified a new set of rules to amend the existing Income-tax Rules, 1962. The aim of this amendment is to insert two new rules after Rule 21AH and two new forms after Form No.10IF.



The painless method to walk 10,000 steps a day

Posted by CA Hareesh 11 August 2021 9966 Views

Simply google “the dangers of sitting” and you will find a host of articles backing the fact that prolonged sitting increases the risk of diabetes, cardiovascular diseases, osteoporosis, dementia, and varicose veins.



Short term Debt MF Opportunity in Liquid, Money Market and Ultra Short funds

Posted by Govind Thumar 10 August 2021 1576 Views

Money Market and Ultra Short Term funds are Debt Market Mutual Funds that invest in short term high graded debt securities. One should invest in these considering the flexibility of withdrawal.




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