Overview Of Code Of Ethics
Ethics has to be inculcated in the habit and temperament of the individual, so that there is an overall culture […]
Auditing & Ethics
Auditing & Ethics
Understanding NOCLAR: A Multifaceted Concept
Introduction: The revised Code of Ethics for professional accountants has a game-changer: Non-Compliance with Laws and Regulations (NOCLAR). This new
Auditing & Ethics
Advertisement, related Council guidelines, cases, FAQ’s and recent fees related disclosure of The ICAI.
In first Part of this article we will deal with Clause (6) and Clause (7) of Part-I of First Schedule
Income Tax
Issues under section 194R of Income Tax Act, 1961
The Finance Act, 2022 has introduced a new section 194R ‘Deduction of tax on benefit or perquisite in respect of
Income Tax
Interplay between TDS u/s. 194Q and TCS u/s. 206C(1H)
To understand the interplay between TDS on Purchase of Goods u/s. 194Q and TCS on Sale of Goods u/s. 206C(1H),
Income Tax
Analysis of Section 194O vs Sec 52 of GST E-commerce and It’s Related Issues
Earlier, when there were no provisions on the E-Commerce transactions, small sellers who were selling their goods/ providing services through
Income Tax
Recent changes under TDS
In the dynamic landscape of Indian taxation, the meticulous expertise of Chartered Accountants (CAs) plays a pivotal role, ensuring financial
Other
The Leadership Edge: Unveiling the Crucial Role of Emotional Intelligence
In the dynamic landscape of leadership, technical skills and strategic acumen are undoubtedly significant. However, an often underestimated and yet
GST
Annual Return & GST Reconciliation statement
In the intricate landscape of Indian taxation, the Goods and Services Tax (GST) has been a paradigm shift, reshaping how
GST
Recent Changes in GST Law
Introduction: Just like under the Income Tax Act where basic level processing is done by the CPC under section 143(1),