CAclubindia Articles
Concept of Business trust introduced by Finance act 2014-2015
IntroductionHon'ble Finance Minister introduced the concept of Business Trust. In India, Business Trust would operate as Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs). Real Estate Investment Trusts (REITS) have b
SEBI (LODR) Regulations, 2015
SEBI vide its Notification No. SEBI/LAD-NRO/GN/2015-16/013 dated 2nd September, 2015 had notified SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING O
Taxes on Petroleum Products: A convenient cash cow
Petroleum under GST regime:The Constitutional Amendment Bill on Goods & Services Tax (GST), recently cleared by the Cabinet provides that petroleum & petroleum products viz. petroleum crude, high speed diesel, motor spirit (petrol), natural g
Breaking down S&P BSE Dollex
A few days back while looking at the Index movements on BSE, I came across an index with the name �S&P BSE Dollex�, though many of you might be already aware of this index but it was new to me, the name seemed interesting and I was cu
Depreciation allowance under section 32 of the Income Tax Act, 1961
Depreciation is an allowance on capital assets acquired and put to use and not an expenditure unlike repairs to machinery, plant or furniture. It need not be incurred by the assessee
GST Payment - Online or Manual?
One more Report of Joint Committee dated April 2015 was issued to give clarity on the issues relating Goods and Service Tax Payment.It is said that more the system and procedures are made electronic more is the efficiency of tax administration and gr
Do you actually need a Financial Planner or do you believe in "doing it yourself"?
Understanding the �Do It Yourself� technique No matter whether you are working out, dieting, curing any of your simple health issues, constructing your house, or considering money management � all these have two approaches to get th
Changes introduced in procedures related to furnishing of Form 15CA and 15CB
CBDT vide its notification no 93/2015 dated 16th December 2015 substituted the old rule 37BB with entirely new rule 37BB. The new rule 37BB incorporates the following procedures for furnishing of declarations on foreign payments. FURNISHING OF FORM 1
Chaos in appointment of auditors under CA,2013
Section 139(1) relating to appointment of auditor is widely misunderstood.After coming into force of the Companies Act,2013, many companies including big listed companies and many auditors and Company Secretaries have started to follow the provisions
Notable Changes in Form 15CA and 15CB
The CBDT has amended Rule 37 BB of the Income-tax Rules and made notable changes which are as under:i. No Form 15CA and 15CB will be required to be furnished by an individual for remittance which do not requiring RBI approval under its LRS.ii. Furthe
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