Popular Articles

Deemed Dividend

KARTIKEY 18 December 2012 at 11:29

DEEMED DIVIDEND Deemed dividend under section 2(22) from an Indian company or any dividend from a foreign company is taxable in the hands of shareholders under the head Income from other sources, regardless of the fact whether shar

GST on construction done for landlords under Joint Development Agreement

CA Roopa Nayak 04 September 2018 at 11:36

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..

Changes in PF (Provident fund) Limit enhanced 6500 to 15000

Sushil Kumar Shaokand 17 September 2014 at 12:08

Following changes has occurred by the amendment made by Ministry of Labour and Employment on dated- 19/08/2014 and 22/08/2014 respectively:These changes will be applicable from 01/09/2014, Means these will be applicable from the wages payable for the

Caro and its clauses which needs reporting by auditor

vipin verma 12 March 2014 at 11:43

The central government come out with these extra reporting requirements to ensure that the auditor should check and report on the matters mentioned in CARO for ensuring smooth working of company.Co

Became a Chartered Accountant after 12 years Gap

Indira 31 January 2019 at 11:33

It was just a week ago- the date was January 23rd, 2019. It wasn't just any other regular day, on this day the CA Final Nov 2018 attempt results were to b

Registered Valuers : New opportunity for CA CS and CMA

Harshad Deshpande 04 January 2018 at 12:23

The Ministry of Corporate Affairs (MCA) has notified the provisions governing valuation by registered valuers [Section 247 of the Companies Act, 2013 (the Act)]..

Success Story in CA Exam

*RENU SINGH * 20 January 2012 at 12:45

Every CA story starts with CPT and ends with getting the membership of ICAI.It takes almost five and a half years to be a CA for every CA student. In this span of time,he undergoes training in her/his journey to be a professional.His personality get

Whether to Continue Doing CA or Not?

Nimish Goel 09 March 2016 at 11:13

I am writing this article almost after a month and half, not because I did not get time to write something but because during the last two months I have got numerous emails from students who couldn’t pass their exams, the results for which were

Proposed changes in provisions for TDS u/s 194C for transporters

Gaurav Jain 09 May 2015 at 11:52

Proposed amendment in the TDS provision u.s 194C applicable on payments to transporters vide Finance Bill, 2015 CURRENT SCENARIO:Under the existing provisions of sub section (6) of section 194C of the Income Tax Act, 1961, there is no deduction of ta

TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC)

CA. Rishabh Mittal 13 March 2010 at 16:13

TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC) 1. Bareboat charter cum demise (BBCD) – Ownership is to be transferred after a specified period of time. 2. Bareboat charter (BCC) – Hiring of ships for a stipulated period on ter