Articles by CA CMA CS Ram Pavan Kumar Melam
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Does CA only teaches how to earn money?
Design your own Avatar. At least for your own storyI thought of devoting sometime now on writing an article on �how to be heroic or to be special� b
Are we not intelligent enough?
We are working round the clock for preparing examinations. But only a few of us could get through the examinations successfully. What is the reason? Are we not ...
A piece of an expert advice in advance is worth more than a frantic haste
TRANSFERRING AN IMMOVABLE PROPERTYThere are five main categories of property transfers namely sale / purchase, mortgage, lease, gift and exchange. These five ca...
Cardinal rules for entry level professional career
I submitted an article named �constructive preparation for examinations� in this forum on 27th January 2011. That article was published under the &l
Digital Learning : The future of education
The future education seems destined for digital revolutionary methods of imparting a great deal of knowledge to the learners. The course of education will be enshrined digitally. The sense of digital learning pervades globally and reaches the pinnacl
Pursue excellence in your profession success will chase you
The professional courses such as Chartered Accountancy or Company Secretary or Cost Accountancy courses were designed in such a way that, in accomplishment of the goal, the student has to pursue the course. Just studying the course is insufficient to
All about Capital Gains
Capital gains was first introduced in 1946 and was in operation only for a short period, that is, in respect of capital gains which arose during the period from 1st April, 1946 to 31st March, 1948. Later it was modified and reintroduced for the purpo
Simplification of taxation law vis-a-vis progressive tax legislation
The development of a nation is measured by Gross National Product (GNP) or Per Capital Real Income (PCRI). The above two are the economic indicators used to measure the economic development of a nation. There are non-economic indicators which are of
Black economy sources, cause and effect analysis with remedies
The higher education sector, real estate deals, mining income etc., are major sources of India�s black economy (hereafter mentioned to as �informal economy / informal income / informal money�) and is nearly 75% of the size of its re
Depreciation allowance under section 32 of the Income Tax Act, 1961
Depreciation is an allowance on capital assets acquired and put to use and not an expenditure unlike repairs to machinery, plant or furniture. It need not be incurred by the assessee
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