CAclubindia Articles

IND AS 12: Income Taxes

Posted by Jerold Ferreira 07 October 2021 14808 Views

Income taxes as per the Indian Accounting Standard 12 include both domestic and foreign taxes, which are based on taxable profits. It also includes withholding taxes.

GST Services exempted w.e.f October 1, 2021

Posted by Bimal Jain 07 October 2021 45973 Views

CBIC has further amended Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("Services exemption notification"), in order to adhere to the recommendations of the 45th GST Council Meeting.

How to Utilise Study Leaves while preparing for CA Exams?

Posted by Poojitha Raam Vinay

07 October 2021 4581 Views

A minimum of 8 hour study should be practised considering the volume of portions to be covered. Set a realistic goal every day. Setting unrealistic goals will put down your confidence.

Industry wise analysis of GST rate notifications applicable from 1st Oct 21

Posted by Vivek Jalan 07 October 2021 10350 Views

CBIC has issued Notification No's 06/2021 - Central Tax (Rate) to 12/2021 - Central Tax (Rate) to give effect to changes recommended in the rate of goods and services by the 45th Council Meet.

Preparations for Adopting Artificial Intelligence

Posted by CA Amrita Chattopadhyay 07 October 2021 2657 Views

The adoption of any new technology needs a strategic plan. When we discuss any new technology, it encompasses hardware, software, systems, methods and standard procedures.

Changes in GST rates of various goods and services

Posted by CA Umesh Sharma 06 October 2021 5425 Views

CBIC has issued Notification No.06/2021–Central Tax (Rate) to Notification No.12/2021–Central Tax (Rate) to amend the existing notifications which will be effective from 1st October 2021.

Are we actually happy?

Posted by CA Anurag Sharma 06 October 2021 4221 Views

We all had a passion to become CA, however, once we became a CA then we wanted a decent job, after getting a decent job, we wanted to start practice. However, are we actually stable about anything?

Analysis on FEMA (Foreign Exchange Management Act, 1999) And RBI Compliances

Posted by Neha Redekar 06 October 2021 5479 Views

The Reserve Bank of India has permitted foreign investment in almost all sectors with a few exceptions. Thus, the increasing cross border transactions need a proper level of compliance mechanism to be in place.

Pensioners Can Now Submit Annual Life Certificate Without Visiting Bank

Posted by Neethi V. Kannanth 06 October 2021 9791 Views

Pensioners can now submit a life certificate by sitting at home by availing the door step service provided by various public sector banks and the country's postal service.

Annual Compliance Applicable to Listed Companies

Posted by Neha Redekar 06 October 2021 12253 Views

Listed entities are required to comply with the provisions of the Companies Act, 2013 and those laid down by SEBI. These Compliances can be grouped into quarterly, half yearly and annual compliances.