CA students who passed Final exams & eligible to become Chartered Accountants can opt for Membership effective from 1st April 2021
As per ICAI announcement, students who have passed CA Final Examination and eligible to become Chartered Accountants can take the benefit of applying for Membership immediately and opt for Membership to be effective from 1st April, 2021. If opted, the fee paid by them till 31st March, 2021 would be treated for the year 2021-22.
ICAI has asked such students to avail of this opportunity to prefix the two-letter word “CA” to be the Member of CA fraternity on First day of New Financial Year.
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A
