Easy Office
LCI Learning

Articles by CA Arpita Tulsyan

avatarView Full Profile

Full last day revision notes on taxation for CA-IPCE

  CA Arpita Tulsyan    06 May 2016 at 17:06

Suggested Pattern of Studying TaxationPaper 4: TaxationAlso refer the amendment in DT & IDT & lecture on ICDSCA � IPCE � TaxationDirect Tax � 50 MarksBasic Concepts Income Tax Act, 1961 came into force on 1st April, 1962 PER



Suggested Study Pattern for CA IPCE May 16 Exams

  CA Arpita Tulsyan    02 May 2016 at 11:54

Paper 2: Law, Ethics & Communication Also refer the Amendment in Nego Act On 3rd May Evening � Small Acts like � POBA, POGA & EPF (Along with its RTP) On 4th May Pre Lunch Ethics,



Full IT Revisionary notes for IPCE relevant from exam point of view

  CA Arpita Tulsyan    02 May 2016 at 10:33

Business Process Management & ITFrom a business perspective, - A process is a coordinated and standardized flow of activities,- Performed by people or machines,- Which can traverse functional boundaries to achieve a business objective and- Create



Income Computation and Disclosure Standards

  CA Arpita Tulsyan    13 April 2016 at 10:39

Income Computation & Disclosure Standards (ICDS's)ICDSs vis-�-vis AS and ICDSs vis-�-vis Judicial Rulings: There are significant deviations between the notified ICDSs, Accounting Standards & Judicial Rulings which are likely



Full DT Revision Notes Applicable for May 2016 Exams

  CA Arpita Tulsyan    08 April 2016 at 10:45

Income Tax Act, 1961 came into force on 1st April, 1962PERSON [Section 2(31)] Person includes:1. An individual;2. A Hindu Undivided Family (HUF);3. A Company;4. A Firm;5. An Association of Persons (AOP) or a Body of Individuals (BOI),6. A local autho



Full IDT Revision Notes Applicable for May 2016 Exams

  CA Arpita Tulsyan    05 April 2016 at 11:02

Service Tax Law: (a) Finance Act, 1994: Chapter V & VA of the Finance Act, 1994.(b) Rules on service tax: Rules are made for carrying out the provisions of the Act. The rules can never override the Act. E.g. Services Tax Rules 1994, Service Tax (



Amendment in Direct tax for IPC exams

  CA Arpita Tulsyan    31 March 2016 at 10:58

Basic Rates of Taxes remain the same. Surcharge The rates of surcharge applicable for A.Y.2016-17 are as follows -(i) Individual / HUF/ AOP/ BOI/ Artificial juridical person/ Co-operative societies/Local Authorities/Firms/LLPs: Where the total income