Popular Articles

Transfer of Debentures- An analysis

Posted by cs A Rengarajan 18 April 2011 59790 Views

An analysis Introduction: Before 1996, the transfers of shares are done physically. After the introduction Depositories Act, 1996, the volume has reduced significantly. The transfer of share

Allowances [u/s 10(14)(i)] & Personal Allowances [u/s 10(14)(iii)]

Posted by Ritik Chopra 12 June 2021 59623 Views

What are Official Allowances and Personal Allowances under sections 10(14)(i) and 10(14)(iii) respectively of the Income Tax Act and what are its tax implications? Let us discuss.

Changes in Audit and Auditors- Companies Act, 2013

Posted by Abhilash 23 September 2013 59582 Views

The companies act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions rel

Component Accounting - Tangible Fixed Assets

Posted by CA Surendra Bhatt (ACA,DISA) 13 April 2015 59581 Views

The useful life specified in Part C of the Schedule II of the Companies Act,2013 is for the whole of the asset. As per Part A, useful life of an asset shall not ordinarily be different from the usefu

How to Design Salary Package!

Posted by Selvakumar Selvaraj 22 January 2011 59495 Views

The following are the points are worthy to note before designing the good salary package to an employee. As said by someone, tax evasion is a crime but tax planning is inevitable Let us proceed to know how to save your salary from

GST Returns - 3 & 3B Story !!

Posted by CA Nikhil Jhanwar 07 February 2018 59471 Views

Touted as Good and Simple Tax (GST) by our Hon'ble Prime Minster, we believed it so. But when we started finding HSN codes, setting up billing system, identifying place of supply,

Highlights of the New Companies Bill

Posted by CA Simarpreet Singh Gulati 22 August 2013 59434 Views

The upper house of the Parliament passed the Companies Bill on August 8, 2013 after much delay. The bill replaces Companies Act, 1956, and had been passed by the Lok Sabha in December last year. Key highlights of the new Companies Bill are as unde

How to clear CA exam in one-go!-Crisis situation is the KEY!

Posted by Mythreya 25 April 2021 59422 Views

How to clear CA exam in one-go!—Crisis situation is the KEY! Greetings students! Many dream of becoming a CA but the fact that it takes many attempts to clear this exam, deters them from this course. But success is simple. It is not complic

The value of goods supplied or provided free by a service recipient

Posted by RENGARAJ R.K 12 September 2013 59284 Views

The value of goods supplied or provided free by a service recipient under construction of commercial or industrial complex service, do not comprise the Gross amount under Notn.no.15/2004. Landmark judgment. Introduction: In a landm