Registers can be maintained in electronic form under Companies Act 2013. Every Company is required to maintain statutory records in the form of registers, minutes etc. throughout its life.1.Definition of Record is not given under Compan
CA pass percentages hit historic lows in May 2025: Foundation (14.05%), Intermediate (13.22%), Final (18.75%). Explore key reasons, trends, and next steps.
Hi Friends,In CA exams we are allowed to use only a basic calculator and not a scientific one. There are certain problems which we find difficult to solve on calculator. Recently, I came accross a forum message posted by Ms. Nidhi stated as under:Ori
I SET OFF OF LOSSES (Sec 70 and 71) Set off of losses refers to adjustment of current year losses against current year incomes. Rules A: Set off of losses – Intra head adjustments (Inter source adjustments) Loss from one source of income can
ANALYSIS OF POINT OF TAXATION RULES, 2011 ALONGWITH SUITABLE EXAMPLES As we all are aware that earlier service tax was payable on receipt of payment in respect of taxable services provided. But with the introduction of Point of taxation Rules, 20
Checklist for 5B of Part II of GST Audit� Unbilled Revenue at the beginning of the financial yearBefore understanding the scope of this point, one need to
MANAGING SUBORDINATES EFFECTIVELY So you’ve just received a promotion and are in charge of your very own team. What does it take to be a good leader you wonder? Effective leadership comes from the understanding that a lot of your success as a l
The taxable income under the head 'Income from Other Sources' shall be computed after allowing deductions as provided in Section 57 of the Income Tax Act. Discussing such deductions in this article.
ESIC Portal registration and log in for employer and employee. Services offered on the portal, online payment of ESI contribution, challan generation, e-Pehchan Card, and revised rates.
Procedure for approval of Annual Accounts Section 215 of the Companies Act, 1956 deals with the authentication of balance sheet and profit and loss account of the Company. Accordingly, every balance sheet and profit and loss account of the Company
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