Articles by CA. Rayan Sequeira

SUPPORTIVE E- GOVERNANCE

Posted by CA. Rayan Sequeira 06 October 2007 5862 Views

No one can deny that the prosperity of a country largely depends on prosperity of its corporate world and the prosperity of its corporate world is facilitated through a simple and hassle free Company Law and its Practices. Unless comprehensive e-gove

You can have the cake n eat it too..

Posted by CA. Rayan Sequeira 06 October 2007 4416 Views

How about getting bonus without having to pay up any tax on it? Sounds interesting. Wondering whether it can be possible? Perhaps, you have not heard of Bonus Stripping. What might sound, as Bonus extravaganza in layman's term is "Bonus Stripping" un

Service Tax on Works Contract and Renting of Immoveable property - An Analysis

Posted by CA. Rayan Sequeira 06 October 2007 9204 Views

1. Works Contract Service The insertion of the new category 'Works contract Service' has brought in the service component involved in the execution of works contract liable to service tax where the transfer of property in goods is liable to sale

Nitty-gritty of Service Tax

Posted by CA. Rayan Sequeira 06 October 2007 5886 Views

Service Tax is an indirect levy of tax. Chapter V of the Finance Act, 1994 was inserted in order to tax Services in India. Today nearly 107 services are taxable out of which 7 are the additions in the recent budget. Another 44 services are in the str

Accounting for Employee Stock Option Plan [ESOP]

Posted by CA. Rayan Sequeira 06 October 2007 270727 Views

Securities and Exchange Board of India issued ESOP guidelines in 1999. The idea behind this was to reward and motivate employees for their commitment and hard work. SEBI defines employee stock options as ¡§option given to the whole-time directors, of

Enrooting to Alternatives....

Posted by CA. Rayan Sequeira 06 October 2007 4416 Views

What happens if you are in need of money but bounded by laws & restrictions??? What would you do, if someone appreciates your work & is ready to avail funds for you to improvise & innovate your ideas.... & you cannot take it due to res

INCOME TAX ARTICLE

Posted by CA. Rayan Sequeira 06 October 2007 5969 Views

Wondering what this article is all about?? Creatures of nature & food featuring in an Income tax Article? Yes, This article is something about creatures and their food. Don't you people feel it's always a boredom to talk about law and sections? S

Eliminating The Audit Expectations Gap: Reality or Myth?

Posted by CA. Rayan Sequeira 06 October 2007 8628 Views

A gap between the auditor's actual standard of performance and the public expectations of auditor's performance."Blessed is the man who expects nothing, for he shall never be disappointed" is one of the famous quotes by Alexander Pope what we had bee

Accounting as a "Language of Business"

Posted by CA. Rayan Sequeira 06 October 2007 38268 Views

Accounting as a "Language of Business" communicates the financial results of an enterprise to various users. It is pertinent that in order to evaluate the financial results of the enterprise one has to compare the financial status of an entity with

Brilliance of mind

Posted by CA. Rayan Sequeira 06 October 2007 4224 Views

It's hard to match the personality of one with the other. Even though its difficult to match, its interesting to know how a personality of a person is judged. Is it his external appearance? Or is it the internal levels of a person? Or is it both put