Charge means an interest or lien created on the property or assets of a Company or any of its undertakings or both as security and includes a mortgage.
Fixed deposits not only offer a safe and assured way of earning returns but when invested correctly can also help you save on taxes. Read on to know how.
Understanding Notification 19/2022 issued by CBIC dated 28th September 2022. Learn about the Central Goods and Service Tax (Second Amendment) Rule 2022 and registration cancellation rules.
Discover how CBLMS revolutionizes Customs Brokers licensing processes. Streamline your operations with end-to-end IT integration and smart automation.
Understanding the new GST rule for residential rent under RCM. Learn how it affects tenants and landlords, and the conditions for GST registration.
Discover the importance of time management for chartered accountants. Learn how effective time management can lead to success in the accounting profession.
Stay updated on the latest GST changes and amendments till September 2022. Explore conditions for ITC in GSTR-2B, time limits for credit notes, and ITC availing modifications.
Transaction of sale of Unquoted equity shares will result in double taxability of difference between the FMV and transaction Value once in the hands of the Seller under Section 50CA under the Head Capital gain and again in the hands of the Buyer under Section 56(2) (x) under the head Income from Other Sources
This is a new condition which is to be satisfied for availment of input tax credit. In GSTR-2B, if the ITC appears in Restricted category, the same cannot be availed by the registered person. Cases where the ITC can be restricted under GSTR-2B has been discussed in Section 104 below.
Explore the impact of Finance Act 2022 on Health and Education Cess in business expenditure. Insights on legal provisions, deductibility under Section 37, and retrospective applicability.
