Income Tax : Easily compare the old and new tax regimes for AY 2024-25 and AY 2025-26 with our simple income tax calculator. Make informed deci...
Goods and Services Tax : Use our GST ITC Utilization Tool to optimize your Input Tax Credit and minimize the challan amount. Our proposed methodology follo...
Income Tax : Download Interest Calculator U/s 234A, 234B, 234C of the Income Tax Act, 1961 - Date for Advance tax is nearing and all the Assess...
Corporate Law : A PDF tool with all the features users might need for personal and business use is either a hard thing to find or too expensive fo...
Income Tax : This Calculator calculates House Rent Allowance which is exempt from tax U/s. 10(13) of The Income Tax Act, 1961. The calculator i...
Goods and Services Tax : Continuing with this motive, the Indirect Taxes Committee of ICAI, has recently revised its Background Material on GST Acts and Ru...
Goods and Services Tax : This publication has now been revised with changes made in the Law in last year and as well as proposed by Finance Bill 2017 and c...
CA, CS, CMA : Guidance Note on Accounting for Oil and Gas Producing Activities, issued by Council of ICAI for entities to whom Ind ASs are appli...
Excise Duty : Introduction of CENVAT credit rules across goods and services in the year 2004 was one of the major steps in indirect taxes reform...
Company Law : The Auditing and Assurance Standards Board of ICAI has brought out Guidance Note on the Companies (Auditor’s Report) Order, 2016...
Goods and Services Tax : Download Free e- Book on Andhra Pradesh (AP) Value Added Tax Act, 2005 – Updated Till 30th April 2015 Download Free e- Book ...
Free Handbook covers the following Topics – 1. Introduction 2. Evolution and Growth of Charitable Organisations in India 3. Meaning of Charitable Organisation 4. Laws governing Charitable Organisations in India 5. Formation and Registration of the various forms of Charitable Organisations
Meaning of Charitable Purpose – Section 2(15). Income from Property held for Charitable Religious Purpose – Section 11. Capital Gains deemed to be Applied for Charitable /Religious Purpose – Section 11(1A). Consequences if Income not applied for Specific Purpose – Section 11(1B). Exemption if Income accumulated for Specific Purpose – Section 11(2). Application of Income Outside India.
Dividend General Meaning – • ’Dividend’, in its ordinary connotation, means the sum paid to or received by a shareholder proportionate to his shareholding in a company out of the total sum of profit distributed. • Section 2[22] of the Act, fictional provision envisaging 5 different situations. • Provisions attracted only where there is ‘accumulated profits’
1 Meaning of HUF 2. Characteristics of HUF 3. Who can be ‘Karta’ 4 Sole Surviving Coparcener 5 Consequence of Amendment in Hindu Succession Act 6 Mode of Creation of HUF 7 Income Tax Issues
TYPES OF ASSESSMENT? Inquiry before Assessment Section 142(1) Summary Assessment Section 143(1) Scrutiny Assessment Section 143(3) Best Judgment Assessment Section 144 Reassessment Section 147
The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ & CA Sidharth Jain deals with following topics related to Income tax Appeal with Commissioner of Income tax (Appeals). Appeal – Meaning Nature of Tax Appeals Relevant Provisions Appealable Orders Appeal by person denying liability to deduct tax Form of Appeal and Limitations
Amendment Vide Finance Act, 2012. Pre Survey & Search precautions.. Salient features of survey proceedings. Salient features of Search & Seizure Proceedings Right & Duties of Assessee, Income Tax Department & Chartered Accountant
E-Book Covers the following Topics Income Tax Issues Concerning The Landowner Capital gain or Business income. Relevant Statutory provisions of Capital Gain under the Income Tax Act, 1961. Relevant Statutory Provision & Issues of Sec. 2(47)of I.T. Act, 1961 & 53A of Transfer of Property Act, 1882
The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ deals with almost all issues in Capital Gain Taxation. E-Book Mainly deals with following sections :- Section 45(1) – Charging Section, Section 2(14) – Capital Asset, Section 2(47) – Transfer, Section 47 Transaction Not regarded as Transfer, Section 48 Method of Computation of Capital Gain,
3CA & 3CB COMMON ISSUES 1. Statutory Auditors to separately disclose reliance on Branch Auditor 2. Branches out side India not Audited by Tax auditor