Popular Articles

SSI units - Exemption under central excise

Posted by CMA Poornima Madhava 24 February 2015 338312 Views

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

Posted by MANSHI BAID 24 March 2015 338251 Views

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

Posted by Ankur Garg 09 September 2014 337300 Views

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

Posted by CA Satish Badve 19 August 2014 334119 Views

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

Sec 195- TDS on NRI

Posted by CA Prashant Gupta 08 February 2010 333454 Views

Sec195- TDS on NRI Sec 195- though its heading is ‘other sums’ it deals with payment to NRIs other then Salary income. According to Sec 195 when payment is credited or paid to any NRI for interest or other sum excluding Salary is liabl

Late Fee and Penalty for delayed filing of ST-3 Returns

Posted by Kaustubh Ram Karandikar 05 August 2011 331420 Views

Late Fee As per provisions contained in Section 70 of the Finance Act, 1994, a person liable to pay Service tax

What do you mean by Annual Value?

Posted by Ritik Chopra 06 July 2021 329136 Views

The term annual value has been defined under Section 23(1) of the Income-tax Act, as "the sum for which the property might reasonably be expected to let from year to year".

Question papers & Analysis of CA Final (Old and New) May 2019 exams

Posted by CCI Team 28 May 2019 328225 Views

27th May 2019 marks the beginning of the much awaited CA Final May 2019 exams. The question papers related to all the CA Final May 2019 exams will be available for download here.

CA Final Result [May 2019] - Check Pass Percentage, Rank Holders List & Toppers Marksheets

Posted by CCI Team 13 August 2019 327125 Views

The pass percentage of CA Final(Old Course) was less than CA Final(New Course). The Pass percentage of CA Final May/June 2019 attempt witnessed a downward trend as compared to the pass percentage of CA Final November 2018 attempt.

Provision and Payment of Gratuity is Mandatory

Posted by CA Sitaram Agrawal 08 May 2009 322686 Views

This Act is enacted to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway compani...