In-depth analysis of Section 195 TDS on payments to non-residents, covering taxability, DTAA interaction, PAN rules (206AA), Form 15CA/15CB compliance, and risk mitigation ...

Income Tax change (Sec 43B(h)) mandates that deductions for payments to Micro and Small Enterprises are allowed only when paid, if delayed beyond 45 days, complementing the MSMED ...

Progress has not been as quick as predicted, but is expected to continue, according to IFAC and the Chartered Institute of Public Finance and Accountancy.

New partners see a gap between pay expectations and reality, as well as the quality and frequency of feedback, according to a ...

MTD is edging closer and closer, with accountants and bookkeepers looking to learn all they can about the changes before 6 ...

Abstract: Renewable energy sources have demonstrated their dependability and are widely acknowledged as the optimal choice for meeting the growing demand for energy while mitigating the impacts of ...