CAclubindia Articles
Should India Be A Cash-Less Economy - An Analysis
The finance minister, in his last budget speech, talked about the idea of making India a cashless society, with the aim of curbing the flow of black money. In this Article we will discuss what exactly is a cashless economy? & How can we Achieve
Refunds w.r.t service exports under GST
By CA Madhukar N Hiregange & Adv.K.S.Naveen Kumar Prelude: Export refunds are often a subject matter of dispute and bone of contention between the exporter and the tax department in the context of indirect taxes in India. While the policy of th
Corporate Identity Number (CIN)
The Corporate Identity Number also known as company registration number i.e the unique identification number of company, issued by Registrar of Companies. By looking at the CIN number itself, anyone can identify many details of the company i.e its ty
Credit Balance of Ed Cess & SHE Cess-Never Ending Story!
Introduction:- The announcement of the exemption to the levy of Education Cess and SHE Cess levied on Excise duty with effect from 01.03.2015 and that levied on service tax with effect from 01.06.2015 created new hopes in the minds of the assessees a
Biggest Distraction while preparing for a CA exam: Your cell phone
Heading into an exam, we always intend to give our best. But many of us don�t know how the machine operates.Especially for those like me who can�t manage social networking & then those who never thought of managing it.Heading into a C
How to report Incomes from India while filing the tax return in USA?
It is often that people take the plea that the law is not known to them and any breach of law therefore is purely due to ignorance. However, the Latin term �ignorantialegisneminemexcusat� very aptly and succinctly states the truth-"i
Understanding Goods and Services Tax # 1: Historical Background for implementation of GST in India
Goods and Services Tax i.e. GST has been in the news for numerous reasons during the last decade be it the game changing concept in
Why education cess @3% Part-2
As I have earlier written in my article that approx. 82763.58 crores has been collected through education cess only for Fin year 2014-15 (the data collected till 31st October).Refer to my earlier article- Click hereNow below I have collected the dat
Disclosure norms - Living Figures vs. Book Figures
The word �close� has dynamically two different meanings depending upon the usage either as a verb or otherwise. If one says he is close to you, it means he is nearer to you either by distance or conception. If the same is used as �v
Analysis of directors' statutory obligations - Sec 166 of CA 2013
BACKGROUNDThe Companies Act 2013 {new Act 2013} for the first time has laid down the duties of directors in unequivocal terms in the section 166 in contrast to erstwhile Companies Act 1956. It is a well established judicial precedent that the Directo
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