Popular Articles

Requirement of Form 15CA & Form 15CB

Posted by srinivasan 13 June 2015 275907 Views

Analysis of Form 15CA & 15CB requirement for payments made for import of goods Back ground of the issueProvisions of Sec. 195(6) of the income tax act got amended by the Finance Act 2015 and it comes into force with effect from 1-6-2015. As per

Some Issues Pertaining To C Forms Under CST ACT 1956

Posted by Amit Bajaj 14 September 2010 275359 Views

SOME ISSUES PERTAINING TO C FORMS UNDER CST ACT 1956 Under CST Act 1956 there are lot of Forms and declarations which help in saving CST on the interstate transactions. C form is an important and foremost common among dealers registered under CST Act

Auditing in CIS environment

Posted by Chiranjiv Singh 07 July 2023 275187 Views

INTRODUCTION Now-a-days, the corporate world is getting more and more inclined towards the use of Information technology (IT) and computer information system (CIS) in their daily operations. This has changed the manner in which the org

Form 3CD - A Detailed Analysis

Posted by Pranjul Mittal 30 December 2020 273892 Views

FORM NO. 3CD[See rule 6 G(2)]Statement of particulars required to be furnished under section 44AB of the Income Tax Act, 1961PART - A Name of the assesse(Here the name of the assesse is to be mentioned, and in case such audit is carried in respect of

Cenvat Credit Under Service Tax

Posted by Madhukar N Hiregange 26 May 2009 273799 Views

CENVAT CREDITS UNDER SERVICE TAX By Madhukar N Hiregange FCA& Sudhir V S. B.com , ACA The Cenvat Credit Rules 2004 has followed the Modvat provisions of 1987. This has replaced the Service Tax Credit Rules 2002 which was in vogue for two years w

Procedure for change in name of the company under CA 2013

Posted by Ankur Garg 29 August 2014 272874 Views

Dear Professional Colleague, A companys name is considered as identity of the company (Public or Private), which may be changed with the approval of members in the general meeting. According to section 13(1) of the Companies Act, 2013, a speci

Relief u/s 89(1)

Posted by Member (Account Deleted) 03 December 2008 271608 Views

SALARY INCOME- RELEIF U/S 89(1)RELIEF U/S 89(1) In case of relief when salary has been received in arrears or in advance:Method of calculating the relief: Calculate the tax payable on the total income, including the additional salary of the relevant

Accounting for Employee Stock Option Plan [ESOP]

Posted by CA. Rayan Sequeira 06 October 2007 270727 Views

Securities and Exchange Board of India issued ESOP guidelines in 1999. The idea behind this was to reward and motivate employees for their commitment and hard work. SEBI defines employee stock options as ¡§option given to the whole-time directors, of

Ind AS applicability

Posted by Ashima chachra 23 February 2015 269872 Views

Indian Accounting Standards (Ind As)As we all know that as per Notification of Ministry of Corporate Affairs on 16th February2015 Ind As has came into force. They shall come into force on the 1st day of April, 2015. I have gone through the notificati

Step wise Registration process of Partnership Deed

Posted by CA Chirag Chauhan 09 October 2013 269298 Views

Step wise Registration process of Partnership Deed in Maharashtra and challenges A partnership deed is a written agreement between two or more partners willing to undertake business jointly. It consist of all the terms & condition agreed by th