Understand GST liability on discounts via commercial credit/debit notes. Learn about relevant sections, circulars, and judicial rulings for tax applicability.
Learn the procedure for redemption of preference shares under the Companies Act, including board resolutions, payments, and filings with the Registrar of Companies.
Learn about audit assertions – the claims that financial statements are fairly represented. Explore transaction-level, account balance, and presentation & disclosure assertions.
Form W-8BEN is a document used by foreign individuals and other such entities to claim a reduced rate of, or exemption from, U.S. tax withholding on certain types of income they receive from U.S. sources.
Explore the theories of corporate governance, including agency theory, stewardship theory, stakeholder theory, and more, to understand how companies are directed and controlled.
Learn about the SEBI regulations and emerging trends in regulating insider trading in India, including the challenges and measures to prevent such activities.
Chapter XIX of CGST Act 2017 deals with topic related to offences and penalties. In this article penalty provisions under section 122,123,125, 10(5), 52(14) 73 and 74 have been discussed.
Learn about the process of obtaining a higher pension under the EPS 95 scheme through Para 26(6) of the EPF scheme and the guidelines issued by the EPFO.
Provisions of section 28 of Income Tax Act, 1961 specify income chargeable to income tax under ‘Profits and gains of business or profession’.
Explore the various types of GST invoices, including tax invoice, consolidated tax invoice, revised invoices, bill of supply, receipt voucher, and more.
