Articles by CA. Rayan Sequeira

Nitty-gritty of Service Tax

CA. Rayan Sequeira 06 October 2007 at 16:15

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]

CA. Rayan Sequeira 06 October 2007 at 16:15

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

AUDITORs AUDIT - A PEER REVIEW

CA. Rayan Sequeira 06 October 2007 at 16:15

In the Parliament there is an opposition party to ensure that the government carries out its functions in concurrence with the guidelines of the constitution. The opposition examines the endeavors of the government to make certain that they are desig

The FDI Buzz..

CA. Rayan Sequeira 06 October 2007 at 16:15

Law has pervaded into almost every aspect of human life and the implications are increasing day by day. "Ignorance Of Law being no excuse", it is necessary that there should be a general knowledge of law. The need of our article is to spread knowledg

The Information Hotpan

CA. Rayan Sequeira 06 October 2007 at 16:15

Business:Thomson agrees to buy Reuters for $ 17.2 billion Thomson Corp. has agreed to buy Reuters for about 8.7 billion pounds ($17.2 billion) to create the world's biggest financial news and data group. The combination of these two great businesses

Enrooting to Alternatives....

CA. Rayan Sequeira 06 October 2007 at 14:15

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

CA. Rayan Sequeira 06 October 2007 at 14:15

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?

CA. Rayan Sequeira 06 October 2007 at 14:15

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"

CA. Rayan Sequeira 06 October 2007 at 14:15

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

CA. Rayan Sequeira 06 October 2007 at 14:15

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