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Concept of Duty Drawback

  CA Monalisa khuntia    14 October 2014 at 10:43

Concept of Duty Drawback-By CA. Monalisa Khuntia IntroductionDuty Drawback has been one of the popular and principal methods of encouraging export. It is a relief by way of refund/ recoupment of custom and excise duties paid on inputs or raw material



Procedure for resignation of Director under CA, 2013

  Ankur Garg    23 July 2014 at 12:44

Dear All, As we are aware that Companies Act, 2013 is already in force from April 01, 2014, and every professional is trying his/her best to unlock and decode the provisions of Companies Act, 2013. In this regard an attempt has been made from my side



Service tax under Reverse Charge Mechanism on Goods Transport Agency (GTA)

  CA. Arpan Jain    20 March 2017 at 17:46

Goods Transport Agency (GTA) means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.



Meetings under Companies Act, 2013

  Raju Balodi    01 April 2014 at 11:05

GENERAL MEETING: AGM (Sec 96 & 97) Applicability: Every Company other than One Person Company. Key Provisions: Every Company to which this section applies shall hold its 1st AGM within 9 months from the closure



MAT Credit - An overview of its rationale and impact

  CA. Rayan Sequeira    06 October 2007 at 16:15

"There was an era when the corporate entities mocked at the income tax department, since they had sizeable profits as per the accounting books but ended up contributing nothing to the coffers of the department. Taking the tax provisions to their adva



VOUCHING IS THE ESSENCE OF AUDITING

  Member (Account Deleted)    05 November 2009 at 19:49

VOUCHING IS THE ESSENCE OF AUDITINGVouching is said to be the very essence of auditing. The whole success of an audit depends on the intelligence and thoroughness with which this part of the work is done.Vouching means the verification of entries in



SSI units - Exemption under central excise

  CMA Poornima Madhava    24 February 2015 at 16:16

SSI units & Notification no.8/2003 CE SSI stands for Small Scale Industries. Notification no.8/2003 provides relaxation to SSI units from central excise duty subject to certain conditions. T



Sec 139 of Companies Act

  MANSHI BAID    24 March 2015 at 10:34

SEC 139 - APPOINTMENT OF AUDITORSec 139(1)Sec 139 of the Companies Act 2013 provides that every company shall appoint an individual or firm as an auditor of the company at the first AGM . The person so appointed shall hold the office from the conclus



Professional Courses to be pursued after or along with CA

  Ankur Garg    09 September 2014 at 10:22

CA Dear Students, Many times in expert and forum section I have come across a question or career doubts what are the study options available along with Chartered Accountancy course or Company Sec



Steps in Ledger Scrutiny

  CA Satish Badve    19 August 2014 at 11:19

Ledger scrutiny is part of audit procedures, like vouching, posting etc.The scrutiny is required in all type of audit whether the same is Internal Audit, Statutory Audit. Ledger scrutiny is to be done for all type of clients whether the same is Pvt




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