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Articles by CA. A. Kumar

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Norms for filing TDS/TCS returns

  CA. A. Kumar    07 July 2008 at 18:20

All tax deductors / collectors are required to file the TDS/TCS returns in Form No.24Q (for salaries), Form No.26Q (for payments other than salaries) or Form No.27EQ (for TCS). These forms require details of all tax deductions with name and permanent

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Posted in Income Tax  1 comments |   12588 Views


REVENUE RECOGNITION

  CA. A. Kumar    06 July 2008 at 12:18

Revenue Recognition Principle Revenues are recognized when (a) realized or realizable and (b) earned. [SFAC No. 5, Para. 83] Revenues --> not recognized un

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Posted in Accounts |   13323 Views