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Cma (dr) Sivakumar A

Latest Posts by Cma (dr) Sivakumar A

Tax Planning for Managerial Decisions | Finance Act 2025 Updates

April 2, 2026 72264 Views 0 comment Print

The document updates tax planning concepts to reflect changes introduced by the Finance Act, 2026 and Income Tax Act, 2025. It clarifies revised statutory references and computational methods. The key takeaway is that tax planning must align with updated legal provisions to remain compliant and accurate.

Assessment of Partnership Firms in Assessment Year 2022-23 to 2026-2027

March 12, 2026 11232 Views 0 comment Print

Explore the assessment procedures for partnership firms in the upcoming years 2022-2023 to 2024-2025. Understand key provisions under Sections 2(23), 184, and 185 of the Income-tax Act, along with detailed computations for total income and book profit. Stay informed about tax rates, deductions, and amendments introduced by the Finance Act 2023. Keep your partnership firm tax-compliant with this comprehensive guide.

Corporate Tax Rate Applicable for AY 2021-22, 2022-23, 2023-24, 2024-25, 2025-26 & 2026-27

January 29, 2026 259743 Views 1 comment Print

Detailed overview of corporate tax rates, surcharges, and MAT for AY 2021-22 to AY 2025-26, applicable for various domestic and manufacturing companies.

Tax planning with respect to Dividends

May 29, 2025 67281 Views 1 comment Print

Navigate tax planning for dividends in Assessment Years 2021-2025. Understand key provisions, definitions, tax rates, TDS, and recent amendments for informed financial decisions.

Assessment of Trusts as per latest amendments (Including Finance Bill 2025)

February 23, 2025 43662 Views 1 comment Print

An analysis of trust taxation under the Income Tax Act, including Finance Bill 2025 amendments, tax exemptions, anonymous donations, and business trust regulations.

Important Penal Aspects Related with GST

February 22, 2024 4896 Views 0 comment Print

Explore the legal consequences of GST non-compliance, including penalties, fines, and prosecution proceedings. Stay informed to avoid financial repercussions under the GST Act

Deductions In Respect of Certain Incomes (Section 80IA To 80IE)

January 22, 2024 66912 Views 0 comment Print

Explore deductions under Sections 80IA to 80IE for A.Y 2021-2025. Understand provisions, eligibility, quantum, and conditions. Simplified guide for professionals and students.

Debenture Redemption: Companies Act 2013 & (Amendment) Act 2020

December 3, 2023 147312 Views 0 comment Print

Explore sources and methods of redeeming debentures as per Companies Act 2013 and Companies (Amendment) Act 2020. Learn rules, conditions, and implications for companies.

Bonus Shares and Right Issue as per Companies Act 2013

November 29, 2023 11172 Views 0 comment Print

Dive into the world of corporate finance with our guide on Bonus Shares and Right Issues as per Companies Act 2013. Explore the intricacies, regulatory provisions, and accounting treatments for a comprehensive understanding. Navigate the financial landscape efficiently for the benefit of both companies and shareholders

Buy-Back of Shares: Companies Act 2013 & Companies Amendment Act 2020

November 22, 2023 18237 Views 0 comment Print

Explore the intricacies of share buy-backs under Companies Act 2013 and Amendment Act 2020. Learn about regulations, process, and accounting treatments for a comprehensive understanding.

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