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Indirect Taxation

answered on 11-Mar-24 12:25

Sir, this 5% & 12% option to opt for forward or reversed charge by GTA is only for the specified recipient. plz clarify sir. Thanks.

latest answer

If it GTA choice to choose forward charge or not. If they choose forward charge, then RCM will not apply even in case of specified recipient. If they do not choose forward charge then RCM would apply at the rate of 5%.

Uma j

Uma j

CA Inter

1K+

1

225

Doubt

Indirect Taxation

answered on 11-Mar-24 12:25

Apart from these specified persons, if GTA is providing service to various other persons & if GTA opt for forward charge, they can simply issue tax invoice.

latest answer

Right.

Uma j

Uma j

CA Inter

1K+

1

205

Sensitivity

AFM

answered on 13-Mar-24 20:18

Could we assume that 20% acceptable risk means sensitivity percentage as adverse sensitivity is a type of risk only. Instead of assuming 10 % ! If not , then why shouldn't we assume like that!

latest answer

Yes you can. generally sensitivity either calculated for 1% or 5% or 10% as deem fit. Or in these cases what % change will make NPV zero

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

1

297

Forex - margin

AFM

answered on 10-Mar-24 14:24

Sir in fate of forward contracts ,can u please tell iin what all cases margin is considered ? , in some cases inter bank , margin is considered, and in some cases it's not considered. And on back to back transaction margin is not considered.

latest answer

Thank you

Enuguru Sai Nithin

Enuguru Sai Nithin

CA Final

78K+

3

366

Ind as 36

Financial Reporting

answered on 09-Mar-24 17:26

One of the indicator for impairment is fair value change My doubt is if there is an asset we opt revalued model First we have to revaluation as per ind as 16 or impairment as ind as 36 if there is fair value change

latest answer

Always Ind AS 16 first and then Ind AS 36.

Ravi Teja

Ravi Teja

CA Final

20

2

289

Premia Doubt

AFM

answered on 10-Mar-24 12:02

Dear sir, Premia for H1 was not reduced from the cap benefit only H2 to H4 was reduced why?. Anyway H1 will not have any benefit but premia we have paid so should we not reduce it

latest answer

Thank you premia will be paid per reset period not periodically oka got it

Vanacharla Sai Pavan Kumar

Vanacharla Sai Pavan Kumar

CA Final

8K+

2

299

General Query - Indirect tax

Others

answered on 09-Mar-24 18:25

Is the Indirect Tax Videos updated with amendments for May 24 Exam inside the course or should we refer for amendments in any other place (like youtube)?

latest answer

Okay sir thank you

Susee Arunachalam

Susee Arunachalam

Qualified CA

26K+

2

332

Capital gain

Direct Taxation

answered on 11-Mar-24 12:35

Non Resident unexhausted basic exemption limit is not available so other long term capital asset flat 20 percent and unlisted securities 10 percent flat on long term capital gain and for other income normal tax rates. Am i correct??

latest answer

Yes right.

Devisree

Devisree

CMA Final

0

1

311

AS 10 PPE

Accountancy

answered on 10-Mar-24 13:19

Dear sir, Interest charges paid to the supplier of the plant for the "deferred credit term" means sir? Why is it not included while calculating the cost of assets? It's also mentioned in study material that it is not a qualifying asset.

latest answer

Okay sir. Thank you so much for clarifying.

Harshavardini K B

Harshavardini K B

CA Inter

6K+

3

452

Capital gain

Direct Taxation

answered on 11-Mar-24 12:35

Can Anyone explain all the provisions regarding capital gain tax rates for non resident ??

latest answer

Generally 20%. In case of listed and unlisted shares they can pay @10% without indexation

Devisree

Devisree

CMA Final

0

1

287