Popular Articles

Education : a New Vision for the Future

Guest 13 August 2010 at 11:09

As a nation we are now poised to take some historic steps, collectively, to empower our children and thereby, our entire nation. As the Human Resource Development Minister of the country, it is my duty and obligation to ensure that our children are

How do we prepare a Diagnostic Review Report?

Tulasi S Sastri 26 February 2016 at 10:59

As professional accountants, or as consultants or as internal auditors, when we receive any enquiry for an assignment, to know about the organization and to assess the possible scope of an assignment, we prepare a Diagnostic Review Report (DRR). Info

Returns under GST

CA Satish Kumar 21 September 2020 at 10:07

The concept of returns under GST saw magnanimous launch 3 years ago in 2017 fumbled all it’s way throughout and landed on a seemingly middle ground abridged version of return filing which was originally considered only as a makeshift mechanism and unfortunately became the only functional modus.

Nine Steps to Achieve the Goals...(By DM)

CA. Dashrath Maheshwari 19 April 2008 at 17:30

1. START WITH THE END IN MIND: The best way to set your goal is to visualize the end result you will achieve with your goal. Once your goal is achieved, what will you have? If your goal is to write a book, then you should end up with a professional l

Purchase and sale of property by NRIs

Ramalingam K 07 January 2017 at 12:59

In this article we will cover the rules regarding purchase and sale of property by NRIs and repatriation of sale proceeds respectively under separate headings.

How Can Students Build Their Credit Score?

Guest 19 February 2019 at 15:54

A few years back, most of us as students were somewhat oblivious to the fact that we could start securing a good financial future for ourselves and our family f..

Understanding GST Model Law - Time of supply of goods

Madhukar N Hiregange 18 July 2016 at 10:45

Chanakya in his arthashastra said- do not pluck the fruits before they are ripe. Revenue dept- has been doing this for some time

Are Co-operative Societies Liable Under GST?

K.V. Radhakrishnan 26 June 2025 at 10:36

Supply of service or goods provide to the members by a co-operative society registered under any co-operative law will not come under the provisions of the GST Act. Why? We shall look into the statutory provisions of the law and the Constitution of India.

Taxation of proceeds in the hands of a retiring partner

Guest 26 November 2019 at 10:12

While the Income Tax Act is silent on the issue of taxation of proceeds in the hands of retiring partners, a number of case laws have provided their interpretations on this issue.

Share Certificate

CS Divesh Goyal 31 July 2015 at 10:47

ABOUT SHARES:�Shares� As per Section 2(84) of Companies Act, 2013 Share means Share in the share capital of a Company and Include stocks.Share or Debentures are movable property transferable in Manner provided in the AOA of Company. (Sec