Articles by dheeraj kr singh
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WHO IS ENTITLED TO BONUS ?
Every employee of an establishment covered under the Act is entitled to bonus from hisemployer in an accounting year provided he has worked in that establishment for not less thanthirty working days in the year on a salary less than Rs. 3,500 per mo
HISTORICAL BACKGROUND OF VAT
Ever since 1954, when the tax on value added was introduced in France it has spread to alarge number of countries. This tax was proposed for the first time by Dr. Wilhelm VonSiemens for Germany in 1919 as an improved turnover tax. In 1921, VAT was su
PERSON LIABLE TO PAY SERVICE TAX
Section 68 of the Finance Act, 1994 is the principal section which fixes responsibility to payservice tax. The powers to decide time and manner of payment of service tax have beengranted to the Central Government vide Rule 6 of the Service Tax Rules,
Legal Necessity of Provision for Depreciation
On account of the provision under section 205 that, no dividend shall be declared except out of profitsarrived at after providing for depreciation in accordance with the provisions of the Act, it has becomeobligatory for every company distributing di
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