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Sivaraman A R

Latest Posts by Sivaraman A R

LLP Audit Applicability: Section 34(4) and Interpretational Insights

January 15, 2024 8826 Views 0 comment Print

Explore applicability of LLP audit under Section 34(4) of the LLP Act, 2008. Delve into an interpretational issue and the impact of the Small LLP definition. Understand penalties for non-compliance.

Four Two Yell Dee – 70% Rera A/C

July 3, 2023 4674 Views 0 comment Print

Understand the intricacies of RERA Section 4(2)(l)(D) requiring real estate promoters to deposit 70% of funds in a separate account. Explore the purpose, compliance process, and the role of professionals like architects, engineers, and CAs. Learn about the regulations, rules, and directions issued by RERA authorities, ensuring transparency and protecting the interests of real estate consumers.

Juxtaposition between Section 44AA & 44AB: Analysis and Suggestions

June 11, 2023 8646 Views 0 comment Print

Article examines contrast between sections 44AA and 44AB of Income Tax Act 1961, highlighting confusion it creates. Gain insights into requirements for maintaining books of account and audit, and explore suggestions to address disparity

Illogical clauses (i) & (ii) in section 44AA(2) – Maintenance of books

June 10, 2023 8682 Views 0 comment Print

Understand the provisions of Section 44AA(2)(i)&(ii) of the Income Tax Act, which outline the conditions for maintaining books in business and professions. Learn about the differences between existing businesses and newly set up ones and explore suggestions for simplification.

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