Articles

‘An illustrative note on Oppression and Mismanagement

The provisions relating to Oppression and Mismanagement have been dealt under Chapter X of the Companies Act 2013 viz. Section 241 to 244 and the Companies (Prevention of Oppression and Mismanagement) Rules, 2016. These have to be read in conjunction with the NCLT Rules 2016. Following is an illustrative note on the major provisions relat...

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Posted Under: Income Tax |

FAQ’s on TDS Under GST

After deferring the provisions related to TDS & TCS since the implementation of GST, Government has vide Notification No. 50/2018 – Central Tax dated September 13, 2018 and Notification No. 51/2018 – Central Tax dated September 13, 2018 appointed 1st October, 2018 as the date from which the said provisions shall be made applicable....

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Posted Under: Income Tax |

Recipe of Annual GST Return (GSTR 9)

Under GST normal registered taxpayer is required to file an annual return (GSTR 9) once in a financial year on or before the 31st December following the end of such financial year. Annual Return is not for rectification of errors, but it is summarisation of all returns filed pertaining to the transaction from period 01/07/17 […]...

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Posted Under: Income Tax | ,

How to resolve “Error in establishing connection with TRACES Websocket Esigner” on TRACES?

You might be facing issues with Emsigner on TRACES, In this article I made an attempt to give 100% solution for this issue. The most common error while signing/validating with DSC on TRACES is “Error in establishing connection with TRACES Websocket Esigner. Please ensure that WebSigner Setup is installed and service is running on your [...

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Posted Under: Income Tax |

Turnover Calculation for Speculative & Non-Speculative Transaction U/s. 44AB

Tax Audit Applicability under section 44AB Tax audit is applicable to certain classes of individuals which are mentioned under section 44AB of the I-T Act. Thus, as per the regulations of section 44AB of the Income Tax Act, 1961, following is the one of the list point which outlines the classes of people who have […]...

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Posted Under: Income Tax |

5 Tips to be 5 times better at coming exam

Hardly 40-45 days are left for exam.Now every single minutes count,every minute of study matters.Here,I have prepared list of few tips which if implemented will surely bring up a positive result. 1) Don’t refer any new notes/author books/class notes which you have not picked up earlier.Beware of your friends because everyone of you woul...

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Posted Under: Income Tax |

Ganesha please help stressful CA & Tax consultants.

Arjuna, CA's and tax consultant are one of the important pillars of Nation Building.The financial situation of the country would not improve ,if these nation builders land up in these stressful problems. It is prayed to Lord Ganesha to give wisdom to Govt. authorities, as just extension of 15 days when 5 days where remaining in like just...

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Posted Under: Income Tax |

Corporate Social Responsibility (CSR) as Per Companies Act, 2013

Companies Act, 2013 has formulated Section 135, Companies (Corporate Social Responsibility) Rules, 2014 and Schedule VII which prescribes mandatory provisions for Companies to fulfil their CSR. This article aims to analyse these provisions (including all the amendments therein)....

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Posted Under: Income Tax |

GST: Don’t miss the last chance to rectify errors of FY 2017-18

GST Law has given us a chance to rectify any errors crept in GST returns filed for the financial year 2017-18 till date of filing of September 2018 return. This article focuses on most probable errors in the returns and way to correct them....

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Posted Under: Income Tax |

SS-4 on Board Report notified by ICSI

After issuing SS1, SS2 and SS3, today ICSI notified Secretarial Standard on Board Report effective from October 1, 2018. Currently it is voluntary for adoption by the Company...

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Posted Under: Income Tax |

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