CAclubindia Articles

Circulation resolution under Co. Act 2013 & secretarial standard

CS Divesh Goyal 22 May 2015 at 10:27

CONTENT OF ARTICLES A. Background B. List of Resolution can't be passed by Circulation. C. Important Provisions Relating to Circular Resolution. D. Procedure as per Secretarial

K-VAT levy on freight charges

Mahadev 22 May 2015 at 10:27

KMany of the dealers today are not very clear about levy of VAT on freight charges being collected on the sale transactions. An attempt has been in this article to provide clarity on the implication of freight charges. Un

International taxation

CA. Atul Khurana 22 May 2015 at 10:26

International Tax is best regarded as the body of legal provisions of different countries that covers the tax aspects of cross - border transactions. It is concerned with Direc

Impact of 14% ST rate

Madhukar N Hiregange 22 May 2015 at 10:26

IntroductionService tax rate had been proposed to increase from 12% to 14% effective from 1st June 2015 vide notification no.14/2015-ST. The Cesses are also subsumed in the rate of 14%. Additional revenue on account of this increase is estimated to

Shooting for the stars

Aditi Bhardwaj 22 May 2015 at 10:26

Don�t let anyone ever tell you that you can�t do it. You got a dream, you got to protect it!� Pursuit of Happiness

Taxability of newly taxable services from June 1, 2015

Bimal Jain 22 May 2015 at 10:26

Dear Professional Colleague,Taxability of newly taxable services from June 1, 2015The Ministry of Finance, Department of Revenue vide Notification No. 14/2015-ST dated May 19, 2015 has notified that the following changes in relation to the Negative L

Impact of increase in service tax rate to 14%

CA Roopa Nayak 21 May 2015 at 17:03

New service tax rate of 14% is effective from June 1, 2015. This article is intended to provide you with insights of how to deal with change in rate and which scenarios old rate shall prevail and when a new rate has to be applied. Few of the practica

Analysis of Service tax rate increase from 12.36% to 14%

CA Chitresh Gupta 21 May 2015 at 11:51

ANALYSIS OF SERVICE TAX RATE INCREASE FROM 12.36% TO 14% (SUBSUMING EC ANDSHEC) EFFECTIVE FROM 01.06.2015By CA. Chitresh Gupta, B.Com(H), FCA, IFRS (Certified), IDT (Certified)Author of Book �An Insight Into Goods & Service Tax�Managi

Opening an account under Capital Gain Scheme 1988

Sahil Jolly 21 May 2015 at 10:53

Opening an account under Capital Gain Scheme 1988 You�ve had a Long Term Capital Gain under the respective Section(s) of the Income Tax Act. Now, you must be wondering as to how you will save yourself from the Tax liability arising as a result

SEIS Service Export Scheme from India

Aditya Rana 21 May 2015 at 10:52

Service Exports from India Scheme (SEIS)In the Foreign trade Policy 2015-2020, there are two scheme introduced for exports of Merchandise and Services respectively: Merchandise Exports from India Scheme (MEIS) Service Exports from India Scheme (SEIS