CAclubindia Articles

CARBON CREDIT

CA ABHISEK KUMAR SINGHANIA 17 December 2008 at 11:33

The need for a reduction in carbon emissions was debated at the United Nations Conference on Environment & Development (The Earth Summit) in Rio de Janeiro in 1992, resulting in the adoption of United Nations Framework Convention on Climate Chang

CA Entrance Exam - CPT

Aisha 15 December 2008 at 22:20

The Institute of Chartered Accountants of India (ICAI) set-up under the Chartered Accountant Act, 1949 to regulate the profession of Chartered Accountancy is one of the largest and prominent accounting body worldwide. It has been taking various proac

AS-22 An IMPORTANT GLANCE

pappu mishra 06 December 2008 at 17:23

AS-22: ACCOUNTING FOR TAXES ON INCOME Meaning and Glance to Its Recognition, Presentation & Disclosures. MEANING: Taxable income is calculated in accordance with tax laws. In some circumstances, the requirements of thes

House Rent Allowance- Section 10(13A)

Member (Account Deleted) 04 December 2008 at 13:46

House Rent Allowance is an allowance given by an employer to an employee. The sole purpose of this is to meet the cost of renting a home. Here, we hope to clear the doubts you may have about HRA. Do note, when we refer to salary in this article, it

Relief u/s 89(1)

Member (Account Deleted) 03 December 2008 at 16:54

SALARY INCOME- RELEIF U/S 89(1)RELIEF U/S 89(1) In case of relief when salary has been received in arrears or in advance:Method of calculating the relief: Calculate the tax payable on the total income, including the additional salary of the relevant

Section 285BA - Annual Information Return

Member (Account Deleted) 17 November 2008 at 12:52

Authorising ‘agency’ for receiving Annual Information Returns on behalf of Commissioner of Income-tax (Central Information Branch) under section 285BA, read with rule 114E - In exercise of powers conferred under sub-section (1) of section

EXCELLENCE IN PROFESSIONAL CAREER

LAKSHMI NARAYAN 17 November 2008 at 01:52

"EXCELLENCE IN PROFESSIONAL CAREER"When we look at the beautiful logo of our institute, we get to notice three words "Excellence, Independence and Integrity " which form the theme of the logo. This theme, according to me, is actu

OUR JOURNEY TOWARDS GOODS AND SERVICE TAX

CA Sudhir Halakhandi 16 November 2008 at 18:36

OUR JOURNEY TOWARDS GSTCA SUDHIR HALAKHANDI E-mail Sudhir@halakhandi.com To be a part of globalize taxation regime, the Hon. Finance Minister has declared a road map for introduction of “Goods and Service Tax” in our country and accordin

MICRO FINANCE

swaroopa 15 November 2008 at 16:42

MICRO FINANCE There are more than 70 million households in India earning less than $1 per day. To make a living, they need as much as Rs.1 lakh crore in credit but at the same time have no access to banks or formal financial services. Therefore, ther

RECESSION: AN INTRODUCTION

vishal 12 November 2008 at 18:03

Slowdown, recession, bailout; nowadays in every newspaper, on every news channel, and every techie speaks about these words. This is a simple and humble attempt to explain what has been done, result of which is going on and where future lies? What i