Finance Ppl: ARTICLES



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Showing posts with label ARTICLES. Show all posts
Showing posts with label ARTICLES. Show all posts

TDS on Payment to Contractor

TDS on provisions relating to payment to contractors are classified into 3 parts. They are Payment to Resident contractor for General Co...
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Employment related TDS

Section 392 - TDS on Salary Applicability :Governs TDS on salary payments to employees. Applies to all salaried employees where in...
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MAT as it stands in 2026

Why is MAT required in the first place? Many companies, show high “book profits” in their financial statements/Annual report (ie book...
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Payables Ratios

Following is summary of the most important Payables-related ratios also called Creditor ratios. Accounts Payable Turnover Ratio (...
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Role of Workflow management software in Payables

OmniFlow is a Process Management and workflow automation platform, that helps turn complex, manual processes into streamlined, rule-dr...
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Payables Reports and Analytics

What purpose does AP reporting and analytics serve? AP reporting and analytics transforms raw invoice data into business insight...
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Payables (AP) vs GL Reconciliation

AP vs GL reconciliation is the process of ensuring that the detailed Accounts Payable subledger aligns with the summarized AP control...
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Invoice to Pay cycle

The Invoice-to-Pay (I2P) cycle is a subset of the AP process that commences the moment a vendor bill arrives and continues until the ...
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Amendments to Safe harbour provisions

What is safe harbour? Safe harbour rules refers to transfer pricing rules defined in Section 92CB that permits the tax authorities ...
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Taxation of buy back of shares

What is the revised provision? Proceeds from buy back of shares shall be taxed as Capital Gains in the hands of shareholders. This is...
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Spotting the Red-Flags in ML activities

What is AML? Anti-Money Laundering refers to set of laws, regulations and procedures, that are designed to prevent people from disg...
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Changes in LEASE ACCOUNTING

Accounting in Lessee’s books Before 2019, Companies followed Ind AS 17, which required lessees to classify leases as either operat...
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