CAclubindia Articles
A Note on CSR
A NoteSection 135 � Corporate Social ResponsibilityEligibility:Every Company having: Net Worth - Rs. 500 Crores or more; or Turnover - Rs. 1000 Crores of more; or Net Profit -
Amendment in Indirect tax for IPC exams
Basic Concepts of Service Tax Amendments by Finance Act, 2015: 1. (i) Service tax rate enhanced from 12% to 14% and(ii) Levy of education cesses on taxable services ceased to have effect [Section 66B]Thus, the new service tax rate has come into effec
Hedge Accounting as per IND-AS
Purpose of the Article:- Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated as one. Hedge accounting attempts to reduce the volatility created by the repeated adjustment of a fi
Central Excise on Jewellery: Whether fears are real?
BackgroundExcise Duty has been imposed on the article of jewellery in the Union Budget 2016-17. There has been protest by trade fearing the nuisances of excise. There fear is not without justifiable reasons
Computation of Base Rate based on Marginal Cost of Funds
The Reserve Bank vide its circular DBOD.No.Dir.BC88/13.03.0/2009-10 dated April 9, 2010 introduced the Base Rate system with effect from July 1, 2010, which replaced the Benchmark Prime Lending
Target Costing
A target cost is the allowable amount of cost that can be incurred on a product and still earn the required profit from that product. It is a market driven cost that is computed before a product is produced. Around 80% o
Amendment in Direct tax for IPC exams
Basic Rates of Taxes remain the same. Surcharge The rates of surcharge applicable for A.Y.2016-17 are as follows -(i) Individual / HUF/ AOP/ BOI/ Artificial juridical person/ Co-operative societies/Local Authorities/Firms/LLPs: Where the total income
Delhi Budget 2016 Highlights: Focus on education, infrastructure; watches, shoes become cheaper
We had promised lowest VAT rates in the country, that process has been started today Chief Minister Arvind Kejriwal
Already retired? Then this is what you have to follow now!
If you are already retired, what you really need is a retirement solution. Let�s begin by discussing the uniqueness associated with building a portfolio for retirees.Firstly, the importance of capital preservation gets magnified manifold. The r
Deferred Tax Introduction
Deferred tax When we look out for the meaning for "Deferred�" it means to Postpone or delay. Similarly deferred tax is also liability to pay tax in future that we have postponed and have to reflect in our balance sheet.With coming of finan
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