Popular Articles

IPCC Exam Oriented tips and Tricks for ITSM Subject

Posted by Ankur Garg 18 September 2014 312283 Views

Dear CA Students, At IPCC level the subject of ITSM is considered as a difficult subject by most of the students. During my interaction in various sections of Caclubindia many students have asked me about the tips and tricks to prepare for ITSM subje

F forms under CST Act 1956

Posted by Amit Bajaj 07 December 2010 312239 Views

To constitute interstate sales, one of the basic requirement is that there should be sale. If a person sends goods outside from its state to its branch office in another state then it is not sale because you cannot sell goods to yourself. Similarly

Annual General Meeting - Under Companies Act 2013

Posted by Aalok Chhaperwal 21 May 2014 306142 Views

Before going to review the concern provisions of the Companies Act 2013 for Annual General Meeting, first we must understand the term Financial Year.FINANCIAL YEAR (SECTION 2(41)):The 2013 Act has introduced a significant difference in the definition

Taxation of Dividends under Income Tax Act, 1961

Posted by CA Manish 25 October 2012 302758 Views

Exempting Section - (Section 10(34) Any income by way of dividends referred to in section 115-0 shall be exempt from income tax Indian Company All Dividend exempt from tax in the hands of the shar

Revaluation of Assets: Fair Value Accounting Explained

Posted by CA Manish Iyer 30 January 2021 302530 Views

Understand asset revaluation, fair value accounting, and its impact on financial statements under IFRS and Indian AS. Learn methods and reserve usage.

Step wise Registration Process for LLP

Posted by CA Chirag Chauhan 09 April 2014 301323 Views

Step wise Registration Process for Limited Liability Partnership (LLP) Recently most entrepreneurs have started opting for Limited Liability Partnership, considering it has most positive features of Partnership and Companies. It is hybrid form which

Analysis of Service Tax on work contract

Posted by TKKKKKK 02 May 2021 298132 Views

Work contractor definition : Works contract, for the purposes of section 65(105)(zzzza), means a contract wherein,- (i) Transfer of property in goods involved in the execution of such contract is livable to tax as sale of goods, and (i

How to do concurrent audit of banks?

Posted by Umesh Rijal 27 January 2014 298045 Views

The word concurrent itself defines its meaning, concurrent means happening at the time. Concurrent Audit means doing the examination of the financial transactions at the time of happening or parallel with the transaction. Most of the new articl