Popular Articles

Whistle Blowing / Vigil Mechanism under Sec. 177 of CA, 2013

CS M.Kurtrala Nathan 05 March 2014 at 13:20

Introduction:The term whistle-blowing originates from the practice of British policemen who blew their whistles whenever they observed commission of a crime. Whistle blowing means calling the attention of the top management to some wron

Concept of Reverse Charge Mechanism in GST Act

Member (Account Deleted) 30 June 2017 at 10:56

I Definition of Reverse Charge(98) 'reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead

SEBI (SAST) Regulations 2011

Shanmuga Priya 09 April 2012 at 11:39

SEBI (Substantial Acquisitions of Shares and Takeover) Regulations 2011 In the wake of India emerging as one of the fastest growing economies in the world, Mergers & Acquisitions (M&A) have become one of the most common types of res

CA Foundation Result May 2025 - Pass Percentage, Toppers and Marksheet

CCI Team 13 August 2019 at 20:02

The Institute of Chartered Accountants of India declared the results for the May 2025 CA Foundation Exams today, i.e. 6th July 2025.

Service Tax for CA students - Basics, History & Administration

Member (Account Deleted) 17 November 2011 at 15:07

I. TYPES OF TAXES. Taxes can broadly be classified into two categories: (a) Direct Taxes: Direct Tax means a tax on property in respect of ownership, possession, or enjoyment of property. Direct taxes are those, which the taxpayer p

Correction in OLTAS Income Tax/TDS challan after payment

Amit Bajaj 24 February 2011 at 14:45

Recently I faced a situation where the tax demand on regular assessment of my client for A.Y 2008-09 was deposited with a nationalized bank but wrongly the said payment of demand was done towards A.Y 2010-11. This situation may have been faced

AS 1- Disclosure of Accounting Policies

Mahathi kalathur 13 November 2019 at 11:21

Know all about Accounting Standard 1- Disclosure of Accounting Policies.

Tips to prepare Good Minutes

Ankur Garg 05 August 2009 at 02:16

Drafting of Minutes for Board Meetings The term ‘minutes’ though not defined in the Companies Act, 1956, is considered as a written record of proceedings of a meeting of any Company duly kept in pursuance of the law. Minutes contain int

Exemptions to private limited companies under Co. Act, 2013

CA RITUL PATWA 15 June 2015 at 11:44

In light of continuous representations being given to the government by Chartered Accountants, Trade Associations and Industry, seeking relaxation in certain provisions of the The Companies Act, 2013 applied to Private Limited Companies - MCA has iss

Single point of taxation introduced in Punjab VAT

Amit Bajaj 26 December 2013 at 12:45

Punjab Government has surprisingly introduced single stage tax system under the Punjab VAT Act, 2005. Punjab Government has notified certain goods, most of which are consumable goods, on which tax under Punjab VAT Act has been levied only at the firs