CAclubindia Articles

Clarifications on various aspects of Swachh Bharat Cess

Bimal Jain 16 November 2015 at 12:22

Recently, the Central Government vide Notification No. 21/2015-ST and 22/2015-ST, both dated November 6, 2015 had appointed November 15, 2015 as the date from which, Swachh Bharat Cess (�SB

CBEC issues guidelines for speedy disbursal of pending refund claims to exporters of services

Bimal Jain 16 November 2015 at 12:22

The Central Board of Excise and Customs (�CBEC� or �the Board�) vide various Circulars/Instructions had laid down simplified procedur

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013

Krishan Singla 16 November 2015 at 12:22

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013Section 185 of the Companies Act, 2013 ( herein after referred as the Act ) deals with giving of loans to directors and others and section 186 of the Act deals with giving o

Admission/Retirement from Partnership Firm - Taxability

Member (Account Deleted) 16 November 2015 at 12:22

Amount received by erstwhile partners on Admission of a new partner to the partnership firm � Taxability under the Income Tax Act, 1961.Reduction of share in partnership firm by an existing partner in favour of a new partner does not attract Ca

Three new & major notifications issued for Swachh Bharat cess

CA Raman Singla 14 November 2015 at 11:38

We carried the article on our website titled �Swachh Bharat Cess � Not so Swachh� containing the issues that needs to be settled by the board relating to Swachh Bharat Cess (SBC).The Board acted proactively and responded even when w

Goods and ST basics

JAINENDRA JAIN 14 November 2015 at 11:38

GOODS AND SERVICE TAXINTRODUCTIONGST- Goods & Service Tax is one of the most crucial and major indirect tax reforms after independence to be implemented very soon (Probably from 01.04.2016). GST with its embedded element of simplicity in levy and

Swachh Bharat Cess - Detailed Anaylysis - Part 2

Vishal Jain A 14 November 2015 at 11:38

DETAILED ANALYSIS OF SWACHH BHARAT CESS (�SBC�)PART 2The government of India wide Notification No. 21/2015 and Notification No. 22/2015 dated 6th November 2015 has made levy and collection of �Swachh Bharat Cess� (SBC) mandato

10 Practical Tips for Early and Wealthy Retirement

Ramalingam K 14 November 2015 at 11:37

Do you dream to say Sayonara to your daily nine-to-five schedule and see the world, before you actually turn 60?How do plan to fulfill such a beautiful dream of your life?How do you interpret to see yourself retiring being financially successful?Well

Let's Do Yoga - Service Tax Exempted

CA Raman Singla 14 November 2015 at 11:37

Good news for Baba Ramdev�!!!Will yoga classes carried by charitable institutions for consideration be chargeable to service tax?Charitable trusts organise yoga camps or other fitness camps and they generally are not free for participants, as

Capital Gains: Few Basics that you should Know

Damandeep Singh 13 November 2015 at 14:48

Capital Gains is the 3rd Head of Income described under Income Tax Act, 1961 and provisions relating to it are given from Sec. 45 to 55A. Capital gains refers to profits & gains on transfer of any capital asset. Meaning of Capital AssetIn genera