IntroductionPreliminary expenses are the nature of fictitious assets. These are the expenses of the company before the incorporation of the company. Preoperative expenses are those expenses incurred by a company before commencement of commercial ope
Introduction: The word "dividend" has origin from the Latin word dividendum. It means a thing to be divided. Every investor is aware that dividend is nothing but profits earned by the company and divided amongst the shareholde
Dear Professional Colleagues, Please find below a useful corporate article containing some useful sample board resolutions required under Companies Act, 2013, dedicated to professional fraternity looking after corporate affairs of their Company/Firms
Introduction: The Companies Act, 2013(the Act or New Act) brought in many changes which directly impact preparation of financial statements and require understanding of the new definitions and provisions relating to related party disclosures, deposit
The article cover list of GOODS and SERVICES, Time of Supply under RCM and also RCM Accounting Entries
Background:TDS on transfer of immovable property has been inserted with effective from 01-June-2013 in Finance Act 2013 by inserting a new section called 194IA.Applicability: Applicable to all the transfers of the Immovable properties expect the tran
Service Tax and VAT on under-construction flat/ unit Introduction Service Tax and VAT on construction services have created lots of buzz among the property buyers. To me this is undue hardship on those who are buying residential property for the p
Section 80CCC of Income Tax Act 1961 deals with the deductions and income in respect of contributions to certain Pension funds by an individual assessee. Herebelow the relevant provisions of section 80CCC are discussed. To whom the deduction is av
The foundation of building named Tax Complex constructed by the Honorable Commissioner of Sales Tax of Maharashtra
Dear Members, Please find below a useful article covering some relevant information regarding transfer of shar
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