CAclubindia Articles
FDI in defence sector
Defence sector is opened up further by GOI by bringing the infusion of capital upto 49% under automatic route. This gives an impetus to the Private Industry and will enable them to negotiate with international firms to set up i
SEBI Listing Regulation 2015 - Common obligations of listed entities
Presently, a private agreement between Stock Exchange and listed company govern all listing obligation and disclosure requirement. This listing agreement like any other agreement among parties creates civil obligation in case of any violation of the
Limited Liability Partnership: The emerging concept & its notable features
Limited Liability Partnership (LLP):This is a form of the organization that brings the benefits of the flexibility of the Partnership and the Limited Liability of the Company based on the mutually arrived agreement.LLP is an incorporated partnership
How NRIs can avoid Double Taxation?
�Dil mange more�, the �heart yearns for more� is a phrase which fills the heart with exuberance when the �double� refers to benefits or gifts accruing to us. If the reverse happen
How to face CA exams?
As 2015 Diwali memories have clinched to our memory storehouse and with CA exams being recently concluded a few weeks back, I ponder over how tough it must have been for the guys who were battling it out in the examination hall defying all odds when
Short note on corporate social responsibility
Year of Applicability: CSR is applicable from Financial Year 2014-15 Qualifying company (Section 135):- CSR is applicable to every Indian Companies including its holding or subsidiary which meet least of the following threshold Limit in any of the th
Money Laundering
Today we listen the word too much �Black Money� and all politicians parties says that we will bring it to India from Swiss Bank. But what is �Black Money�?�Black Money� basically means Money Laundering. It simplifi
"A Chartered Accountant" v/s "The Chartered Accountant"
Are we studying out of fear?Exams, Tests, Practical! We often repeat these words when asked, what are we studying for? As exams approach, it sets in the sense of fear in the atmosphere. Sporadically, question arises in my mind, "Are we only stu
Goods & Services Tax (GST): Revenue Neutral Rate of Tax
Introduction of GST is an important step in the direction of much awaited tax reforms. With the passage of the Constitution Amendment Bill, 2014 for in May, 2015, Government is now all set to implement Goods and Services Tax (GST) by April 2016, subj
Real Growth Is Not Only When You Do Things Differently But Also When You Do Different Things
It was the day next to Diwali when I thought of spending the remaining three days of holidays with my family out of Delhi. The idea was to relax and spend some time with my wife and son. Diwali period is generally hectic and the idea of taking a va
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