CAclubindia Articles

Effective Rate of Service Tax under Abatement, Reverse Charge and Valuation Rules after introduction of KKC

Bimal Jain 17 May 2016 at 17:14

Pursuing with an objective to finance and promote initiatives to improve agriculture and farmer welfare, the Gover

Tax Planning in Krishi Kalyan Cess

Karan Sahi 17 May 2016 at 11:49

Tax Planning in Krishi Kalyan Cess as KKC would be levied @ 0.5% from 1st June 2016

Simplified approach to service tax - Krishi Kalyan Cess

CA Raman Singla 17 May 2016 at 10:55

SIMPLIFIED APPROACH TO SERVICE TAX - KRISHI KALYAN CESS - CHAPTER VI OF FINANCE ACT� 2016BUDGET SPEECH(�152. I propose to impose a Cess, called the Krishi Kalyan Cess, @ 0.5% on all taxable services, proceeds of which would be exclusively

Practical Guide to Consolidation of Accounts

Vivek Agarwal 17 May 2016 at 10:55

"The more you learn, you learn that you still have lot to learn� Did you know? Before Companies Act 2013, only listed company was required to do Consolidation. AS 21 says that if a company is required to do consolidation then consolidation

NPA Management

Member (Account Deleted) 17 May 2016 at 10:54

In current era the word NPA is well heard or well read by us. The banking industry is facing high NPA problem which leads to downtrend of profitability. In this article we shall try to understand NPA mechanism in a simple manner.In simple words NPA s

Big confusion: Can CA do partnership with MBA?

CA Ravi Taori 17 May 2016 at 10:54

Hello everyone it's part of my profession to read analyse and present CA Act and its regulations. So today we have a big confusion in front of us and we need a clarification from CA institute about it.Chartered Accountants are governed by CA Ac

Profession tax enrolment amnesty scheme, pay tax for 3 years instead of 8 years

CA Umesh Sharma 17 May 2016 at 10:54

Arjun (Fictional character): Krishna, Profession Tax is also paid by the self-employed person. The Sales Tax Department of Maharashtra has introduced Amnesty Scheme. So what is this scheme all about?Krishna (Fictional character): Arjuna, Profession T

Pre-registration credit for manufacturers and service providers

CA Roopa Nayak 17 May 2016 at 10:54

BackgroundIn order to start new business operations in any sector, the project costing has to factor in the indirect taxes.Basic Customs Duty(BCD), Excise duty and Countervailing duty[CVD], 3% Customs Cess and 4% Special Additional duty(SAD)are paid

Dividend under Companies Act, 2013

gautam singh 17 May 2016 at 10:53

INTRODUCTION1. Clause (35) of section 2 of the Companies Act, 2013 (�the Act�) defines dividend as �dividend includes any interim dividend�. Therefore, all provisions under Chapter VIII of the Act and under the Companies (Decl

Overcome Procrastination

Shivanand Pandit 16 May 2016 at 10:51

Procrastination is something that everyone deals with. According to psychologist Professor Clarry Lay, a prominent writer on the subject, procrastination occurs when there is �a temporal gap between intended behaviour and enacted behaviour.&rdq