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Registers can be maintained in electronic form under CA 2013

Posted by Ankit Sharma 01 August 2014 71721 Views

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



Breaking: ICAI CA Pass Percentage Hits Historic Low in May 2025 Results

Posted by mandeep 07 July 2025 71621 Views

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.



Calculator Trick - Helping in your academics

Posted by Rohit Pandey 12 January 2015 71378 Views

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



Set off and Carry forward of Losses - Students guide

Posted by PC-www.bharadwajinstitute.com 21 June 2008 71324 Views

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 along with examples

Posted by PUNEET GOYAL 01 May 2021 71043 Views

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



Unbilled Revenue at the beginning of financial year

Posted by CA Ruchika Tulsyan 21 December 2019 71034 Views

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

Posted by CA. Dashrath Maheshwari 15 April 2008 70974 Views

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



Deductions under Section 57

Posted by Ritik Chopra 21 April 2021 70938 Views

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 - Login, Registration, and Services Offered

Posted by Ayisha Anis 12 March 2024 70907 Views

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.



Approval of Annual Accounts

Posted by CS Ankur Srivastava 24 November 2012 70896 Views

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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