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Salary definition 17(1)

Direct Taxation

answered on 07-Mar-23 14:57

Pls explain G and H point from the picture.it is taken from salary definition 17(1)

latest answer

(g) Contributions by the employer more than 12 % or the annual interest exceeding the notified rate on balance to the credit of an employee’s recognized provident fund. (h) PF balance transfer - taxable portion of the transferred balance from an unrecognized PF to a recognized PF is Salary

Gokul Nath

Gokul Nath

CA Inter

605

1

434

ITC

Indirect Taxation

answered on 07-Mar-23 11:35

What is the percentage of unmatched credit to find eligible ITC?

latest answer

Now everything is amended and no unmatched credit to be taken

Priya Ravi

Priya Ravi

CA Inter

55K+

2

513

Salaries

Direct Taxation

answered on 07-Mar-23 12:54

Sir /Mam may i know What is the differences between incentive,fringe benefits and perquisites.

latest answer

Incentives: Incentives are rewards that are offered to employees to motivate them to achieve specific goals or objectives. They are typically tied to performance metrics, such as sales targets or productivity goals. Examples of incentives include bonuses, commissions, profit-sharing plans, or stock options. Fringe Benefits: Fringe benefits are additional perks that are offered to employees as part of their compensation package. They are not directly tied to performance but are designed to provide additional value to employees beyond their base salary or an hourly wage. Examples of fringe benefits include health insurance, retirement plans, paid time off, tuition reimbursement, and wellness programs. Perquisites (Perks): Perquisites, also known as perks, are non-cash benefits or privileges that are offered to employees as a reward for their status or position within the company. They are typically offered to executives or high-level managers and are intended to enhance their lifestyle or status. Examples of perquisites include company cars, expense accounts, private jets, or personal assistants.

Vijay Anthony

Vijay Anthony

CMA Inter

6K+

2

441

Income Tax

Others

answered on 07-Mar-23 15:45

Is Sec 269SS is applicable for Chit Subscriptions? Chit subscription is daily transction, is it said to be loan or deposits?

latest answer

deposit - covered.

Gayathri

Gayathri

CA Inter

11K+

1

459

Recovery from debtor

Accountancy

answered on 07-Mar-23 22:38

A company have a debtor of rs 1 crore and the debtor is unable to pay the debt so he give his machinery to company to realise debt so under which head the company record this machinery??

latest answer

Ok thanks sir

Atharv Sankliya

Atharv Sankliya

CA Final

3K+

16

423

Partnership sale to company illu 6 and 9

Accountancy

answered on 06-Mar-23 17:36

The illustration 6 and 9 are somewhat the similar but in the partners capital account of iilu 6 in the balance c/d on 29.6.2 the cutrent year profit and drawing is not adjusted it is adjusted later.but in illu 9 the bal c/d is after adjustment of current year profit. I have underlined the partners capital ac in pink where i have doubt

latest answer

You can adjust it either ways. Appropriate treatment is to use P&L appropriation account.

Gauri Shete

Gauri Shete

CA Final

5K+

3

489

Capital Structure

Financial Management

answered on 06-Mar-23 17:14

Market value of levered firm = value of equity + value of debt. Then why are we adding tax advantage instead of value of debt ?

latest answer

V (L) = V (U) + [Debt x Tax]

Dhivya Sriraman

Dhivya Sriraman

CA Inter

0

2

475

Annual genaral meeting

Corporate & Other Laws

answered on 06-Mar-23 21:55

M.D of the company can call Annual General Meeting without reference to the board

latest answer

No

Rtr techinfo

Rtr techinfo

ACCA Knowledge

0

1

430

Theoretical Accounting

Accountancy

answered on 07-Mar-23 15:46

taking machine in rent is capital or revenue expenditure

latest answer

In CA Inter & CA Final you will understand cases where rent payments are also capitalised and shown on balance sheet. These are advanced level concepts.

Rohan Kumar

Rohan Kumar

CA Foundation

5

4

387

Retrospective

Indirect Taxation

answered on 07-Mar-23 13:56

If any amdmt leads taxable retrospectively, then previously not taxable goods are taxable as now and previously also?

latest answer

Retrospectively means provision/ Section will apply back dated.

Kamal Kumar

Kamal Kumar

CA Inter

7K+

2

512