CAclubindia Articles
All Penalties under Companies Act, 2013
The law poses various obligations to be discharged by the Companies , Directors, Managers and other Officials. Non-compliance of such obligations attracts punishment which may be imprisonment and/ or fine/ penalty. The new Companies Act, 2013 has com
Power Dressing for Him: Dos and Dont's
While it is safe to say that most men are far away from being fashion conscious, much like how far off the Sahara Desert is from the North Pole, it is a sad but true scenario even in today�s much decked up and fashion conscious world. Though I
Dividends under Income Tax Act
Dividend in simple words, refers to the amount paid to shareholder in proportion to the shareholding in the company, out of the total sum so distributed.Let�s look at the meaning of dividend as per Income Tax Act. As per Section 2(22)
How to choose the right term insurance for you?
Over the last few years, term insurance has been gaining huge amount of popularity. With the insurance companies dropping the premium rates, they have also begun with enormous advertising of these policies. Additionally, companies have come up with t
Method of Accounting of VAT
Value Added Tax � Method of AccountingS. �Men may come and men may go, but I go on forever� says this Value added tax system amidst the chaos of Goods and Services Tax. This system of VAT was introduced in TamilN
Place of Effective Management - a New concept of determining Tax residency
Place of Effective Management- a New concept of determining Tax residencyIntroductionAs per OECD model Convention, For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that
GST- A Revolution in Indirect Tax Law
Good and Services Tax is the most logical steps towards thecomprehensive indirect tax reform in India since independence. Goods andServices Tax is to be implemented shortly by the Government of India.GST is leviable on every transaction involving sup
Learn Section 139(1) with Santa Clause
CA Student: Hi Santa, how are things? Got a minute? I�ve got my list here and I�d like to go over it with you if you don�t mind�Santa Clause: Well, I am busy. And besides, have you been good this year?CA Student: Well, see S
Board Committees
Committees have an important role to play in company governance. A Board can set up committees with particular terms of reference when it needs assistance or when any issue requires more attention. They can be set up for specific purp
Service Tax on Hotel Industry
Charges and taxes levied on the foods served in the Restaurant: Service Charges: This is the charges levied by the restaurant as the payment for the services rendered like serving the foods etc. This charge is not levied by the government and is coll
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