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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



All about Goods Sent on Consignment - Accounting, Commission, and Account Sales

  CA Santhosh Gupta Kethepalli    31 October 2020 at 17:42

Know all about Goods Sent on Consignment, its Accounting, different types of Commission and Account Sales.



Amendment in reverse charge mechanism by Finance Bill 2015 and critical analysis of RCM

  CA Vijaykumar Gutte    11 May 2015 at 10:25

Finance Budget 2015 Changes Included.Critical Analysis of Reverse Charge Mechanism in Service Tax Date 09/05/15 Earlier I had post



CA Final Result May 2025 - Pass Percentage, Toppers and Marksheet

  CCI Team    30 January 2021 at 10:18

The Institute of Chartered Accountants of India (ICAI) has officially declared the much-awaited results for the CA Final May 2025 exams today, i.e. 6th July 2025.




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