CAclubindia Articles

All about Capital Gains

Posted by CA CMA CS Ram Pavan Kumar Melam 05 May 2016 15171 Views

Capital gains was first introduced in 1946 and was in operation only for a short period, that is, in respect of capital gains which arose during the period from 1st April, 1946 to 31st March, 1948. Later it was modified and reintroduced for the purpo

Go for the LLP option

Posted by MEHAK BATHLA 04 May 2016 12030 Views

Limited Liability Partnership is a corporate entity formed under the Limited Liability Partnership Act, 2008 and one of its important characteristics is that its partners have limited liability (unlike partnership firms registered under the Indian Pa

Risk of fraud in E-commerce business

Posted by CA Amrita Chattopadhyay 04 May 2016 7394 Views

IntroductionOne business segment which has seen continuous growth in the last decade is E-commerce despite of weak economy. While the E-Commerce business continues to grow, few people understand the risk associated with E-Commerce and IT. The growth

Small MVAT changes but a big effect on small dealers

Posted by CA Umesh Sharma 04 May 2016 11608 Views

Arjun (Fictional character): Krishna, this year from April 2016 onwards the Maharashtra Sales Tax Departments has brought various small amendments in the VAT system. Because of these changes the small dealers covered under the composition scheme have

Books of account

Posted by Member (Account Deleted) 04 May 2016 28384 Views

Books of Account etc. to be kept by CompanySection 128 of Companies Act, 2013Rules 2A, 3 & 4 of Companies (Accounts) Rules, 2014Sub-section 1 states1. Place of keeping Books of account -Books of account + other relevant books and papers + financi

Cenvat credit on set top box

Posted by CA PIYUSH KAPOOR 03 May 2016 16217 Views

INTRODUCTIONService providers have at least a Telephone in their office. They are paying service tax on the telephone charges. The service tax on telephone charges becomes a part of the cost for the service provider. When

Suggested Study Pattern for CA IPCE May 16 Exams

Posted by CA Arpita Tulsyan 02 May 2016 22033 Views

Paper 2: Law, Ethics & Communication Also refer the Amendment in Nego Act On 3rd May Evening � Small Acts like � POBA, POGA & EPF (Along with its RTP) On 4th May Pre Lunch Ethics,

The nightmare called 194-IA

Posted by ROHIT 02 May 2016 24777 Views

Most of the people who were happy and proud with their achievement of buying their own house in the recent past are now sleepless, thanks to the provision, called Section 194-IA of the Income Tax Act 1961.Some people even came upto me to explain thei

Insolvency & Bankruptcy Bill 2015(Draft) - Summary for Corporates

Posted by CA. Ashish Taparia 02 May 2016 6781 Views

THE INSOLVENCY AND BANKRUPTCY BILL, 2015 Short Summary Currently, there is no single law dealing with insolvency and bankruptcy in India. Liquidation of companies is handled by the high courts, individual cases are dealt with under the Presidency To

Full IT Revisionary notes for IPCE relevant from exam point of view

Posted by CA Arpita Tulsyan 02 May 2016 12425 Views

Business Process Management & ITFrom a business perspective, - A process is a coordinated and standardized flow of activities,- Performed by people or machines,- Which can traverse functional boundaries to achieve a business objective and- Create