CAclubindia Articles

Overseas shoot not taxable in India

ESHA AGRAWAL 18 April 2014 at 11:56

To facilitate shooting in foreign locations for film and TV Indian production houses utilizes services of overseas entities, the issue then arises whether these payments are subject to tax in India, in the hands of overseas parties. Endemol

Business Loan Options For MSME Entrepreneurs In 2014

CA RAHUL RAY 18 April 2014 at 11:56

MSME Entrepreneurs:YOU ARE THE PRIORITY CUSTOMERBanks lending to the Micro and Small enterprises is reckoned for priority sector advances. Priority sector lending include only those sectors as part of the priority sector, that impact large se

Rules of Interpretation of Services in Service Tax

Sagar Gupta 18 April 2014 at 11:56

Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de

20-20 Cricket Match Approach in CA Exam Preparations

CA SURENDRA KUMAR RAKHECHA 16 April 2014 at 10:50

When the first team's batting is over; a RUN RATE PER OVER is decided to win the game by the other team. Right? The same approach is very useful in preparations of CA exams although at

Annual Filings of LLP

Perila Sheth 16 April 2014 at 10:50

ANNUAL FILING OF LLP All LLPs shall be under obligation to maintain annual accounts reflecting true and fair view of its state of affairs.Every Limited Liability Partnerships (LLPs) is required to file LLP Form 8 (Statement of Account & Solvency

Buy-Back of Securities (Unlisted Public Co. & Private Co.) as per Companies Act, 2013

Sagar Gupta 16 April 2014 at 10:49

Buy Back of Securities is a very important tool for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: 1. Governing Sections of Companies Act: o 68o 69o 70 2. Specified Security: includes ESO

What is Cost and Accountant Management (CMA) Course?

Member (Account Deleted) 16 April 2014 at 10:49

CMA FoundationThe CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. Let us know the examination pattern and syllabus. The Syllabus and Examination Pattern of CMA Paper I (100 marks):

Procedure of e-payment & e-filing of TDS return

SRINIVAS 16 April 2014 at 10:49

Due date for TDS Payment.Within seven days from the end of the month in which deduction is ma

Co. Act - 2013: Secretarial Audit

CA. Amit G. Chandani 16 April 2014 at 10:49

IntroductionSecretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc., by an independent professional to en

Guarantees

CS M Pota 15 April 2014 at 13:17

What is Guarantee Guarantee the term that provides Calm to the person in the form of Security that the thing for which it is given will be done if not done financial compensation will be paid. So the guarantee is a security for getting done the work