CAclubindia Articles

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

Posted by Bimal Jain 17 May 2016 17321 Views

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

Tax Planning in Krishi Kalyan Cess

Posted by Karan Sahi 17 May 2016 22278 Views

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

Posted by CA Raman Singla 17 May 2016 11814 Views

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

Posted by Vivek Agarwal 17 May 2016 150408 Views

"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

Posted by Member (Account Deleted) 17 May 2016 28489 Views

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?

Posted by CA Ravi Taori 17 May 2016 28162 Views

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

Posted by CA Umesh Sharma 17 May 2016 9526 Views

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

Posted by CA Roopa Nayak 17 May 2016 7623 Views

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

Posted by gautam singh 17 May 2016 9718 Views

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

Posted by Shivanand Pandit 16 May 2016 6254 Views

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