CAclubindia Articles

Important Relaxations in Compliances by MCA amid COVID Pandemic

Manish Gupta 01 June 2021 at 09:39

Discussing the relaxations and other updates given by MCA amid COVID-19, to help you understand them better and stay updated with all the recent reliefs provided.

All about ELSS (Equity Linked Savings Scheme)

CS Tanveer Singh Saluja 01 June 2021 at 09:39

ELSS is a type of diversified equity mutual fund that invests a majority of its funds (about 80%) in equity and equity related schemes. ELSS investments have a lock-in period of 3 years.

GST Amnesty Scheme 2021 & Late Fee Relaxations

CS Lalit Rajput 01 June 2021 at 09:39

Amnesty scheme 2021 has been recommended for reducing late fee payable by small taxpayers & medium-sized taxpayers. The same will benefit around 89% of GST taxpayers at present.

7 ways to buy Gold - Which one suits you?

CA Aaditya Chhajed 01 June 2021 at 09:39

There are 7 ways to invest in gold. Which one suits you? Have a look. For a better reading experience, read in horizontal mode.

IAS: PPE-Lack of Commercial Substance

Amit Chawla 01 June 2021 at 09:39

Commercial substance means that the risks and cash flows associated with one asset would differ from those of the other asset. Let us discuss the IAS: PPE - Lack of Commercial Substance.

Section 50B & Rule 11UAE

Sahil Dhingra 31 May 2021 at 17:36

Slump sale means the transfer of one or more undertaking, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such sales.

All about Form FC-4: FCRA Annual Return

CS Tanveer Singh Saluja 31 May 2021 at 15:24

As per Rule 17 of the Foreign Contribution (Regulation) Rules, 2011, every person who receives foreign contribution under FCRA shall submit a signed or digitally signed report in Form FC-4 for every FY.

Tax treatment of dividend received from company

P.R. Sethuraman 31 May 2021 at 14:51

The Finance Act, 2020 abolished DDT and moved to the classical system of taxation wherein dividends are taxed in the hands of the investors. Let us discuss the tax treatment for the same.

Analysis of Section 206AB and Section 206CCA

Neethi V. Kannanth 31 May 2021 at 14:48

Section 206AB and 206CCA were introduced in the Finance Bill 2021. They provide for a higher deduction of TDS and TCS respectively, if certain conditions are met.

What is income under the head Salary?

Ritik Chopra 31 May 2021 at 14:48

Generally, salary is considered as a fixed payment from an employer to an employee. However, the term 'salary' has a larger scope. Let us discuss the term 'salary' in this article.