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Form 3CD - A Detailed Analysis

Pranjul Mittal 03 October 2015 at 13:20

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

Madhukar N Hiregange 26 May 2009 at 13:56

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

Ankur Garg 29 August 2014 at 10:36

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)

Member (Account Deleted) 03 December 2008 at 16:54

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]

CA. Rayan Sequeira 06 October 2007 at 16:15

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

Ashima chachra 23 February 2015 at 10:17

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

CA Chirag Chauhan 09 October 2013 at 12:30

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

TDS Rate chart for FY 2023-24 (AY 2024-25)

Ishita Ramani 18 April 2023 at 14:29

This article presents a tabular representation of the various TDS rates applicable for the Financial Year (FY) 2023-2024 or Assessment Year (AY) 2024-2025, which spans from 01.04.2023 to 31.03.2024. Additionally, it also explains the changes proposed in Budget 2023 with respect to TDS.

Amendments applicable for November 2015 Exam and Syllabus Change from 2016

Ankur Garg 29 July 2015 at 10:31

Dear CA Aspirants, Through this brief write up an attempt has been made to compile amendments introduced in various subjects of CA IPCC and Final for November 2015 examination. Main purpose of this compilation is to help needy students and not to tak

NPA - Non Performing Assets

Member (Account Deleted) 18 October 2012 at 11:47

DUE AND OVERDUE Any amount becomes due on the fixed time of payment. It becomes overdue if it is not paid on that due date. In the same manner in customer banker relationship any amount due to the bank under a