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Perquisites

Direct Taxation

answered on 29-Jun-21 13:24

Can anyone tell me the examples of monetary perquisites?

latest answer

Ok ji thannk u

Likhitha Sivani

Likhitha Sivani

CA Final

14K+

4

524

Amendments

Corporate & Other Laws

answered on 29-Jun-21 12:54

Is amendment effective from 21st December 2020 applicable for July exams or not?

latest answer

As per ICAI, For May 2021 examinations, amendments up to 31st October, 2020 are applicable.

manideep martha

manideep martha

CA Final

10K+

2

528

PGBP

Direct Taxation

answered on 01-Jul-21 19:49

Can any one explain AMT clearly and solving of problems

latest answer

Thank you sir

Sairam Reddy

Sairam Reddy

CA Final

10K+

8

658

CSR

Corporate & Other Laws

answered on 29-Jun-21 11:44

In case company incurred any expenses towards CSR activities which is more than the limit prescribed,can such extra voluntary expenditure carry forward to next year ?

latest answer

Yes, but we should wait for ICAI to highlight such amendments.

Surya Prakash

Surya Prakash

CA Final

19K+

3

526

Set off

Direct Taxation

answered on 29-Jun-21 09:52

Under head SALARY , only unabsorbed depreciation and house property can b set off ?? Whether any other head can b set off..?? Whether capital gain can b against salary??

latest answer

Loss under the head capital gain cannot be set off against income under other heads of income.

Sathiya Bama

Sathiya Bama

CA Final

24K+

2

662

Investor Education protection Fund

Corporate & Other Laws

answered on 29-Jun-21 07:54

is Investor Education protection Fund is separate fund that should create and run by company individually or CG may create One fund account for all companies?

latest answer

Its a single fund

Surya Prakash

Surya Prakash

CA Final

19K+

1

525

Sec 139

Corporate & Other Laws

answered on 29-Jun-21 10:40

Appointment of auditor

latest answer

Please share your query.

Mohammed saqlain Ali

Mohammed saqlain Ali

CA Inter

310

1

521

Branch auditor for branch outside India

Corporate & Other Laws

answered on 29-Jun-21 12:27

It is given that accountant can be appointed as Branch auditor. Whether it is correct?

latest answer

Such Accountant should be qualified to act as the auditor of the account of branch office in accordance with the law of that country.

Nivedha Balaji

Nivedha Balaji

CA Final

9K+

1

474

BANKING COMPANIES

Accountancy

answered on 29-Jun-21 10:16

How they find this value in schedule 13 for the current yr.. of interest/ discount??

latest answer

1. Tax provision and Provision for doubtful debts to be shown separately as provisions and contingencies. 2. Loss on sale of investment to be deducted from profit on sale of investment. These amounts should be added back to Interest earned. (2045+ 148+92+12 = 2297)

Sathiya Bama

Sathiya Bama

CA Final

24K+

1

491

Employer's contribution to Unrecognised GF

Direct Taxation

answered on 29-Jun-21 10:01

Employer's contribution towards unrecognised Gratuity fund For Employer It's not deductible in the year of contribution. Is it deductible in the year of due or payable ? Sec.40A(7)

latest answer

40A(7)(b) - Nothing in clause (a) shall apply in relation to any provision made by the assessee for the purpose of payment of a sum by way of any contribution towards an approved gratuity fund, or for the purpose of payment of any gratuity, that has become payable during the previous year. This clause specifies contribution towards an approved gratuity fund or for the purpose of payment of gratuity. So, where employer had incurred genuine expenditure for the welfare and the benefit of the employees, contributions to unapproved and unrecognized funds had to be allowed as a deduction

Chandan Subudhi

Chandan Subudhi

CA Final

12K+

1

767