CAclubindia Articles
Major initiatives on improving "Ease of Doing Business" in India
The Government of India has taken up a series of measures to improve Ease of Doing Business. The emphasis has been on simplification and rationalization of the existing rules and introduction of information technology to make governance more efficien
Service Tax- Place of Provision of Services Rules, 2012
Introduction: Service Tax is very important source of revenue for the Central Government. Therefore it has been tried to increase the tax base by introducing negative tax regime
All about payment banks
With RBI announcement of 11 payment bank on 19.08.2015 here is what we should know about these banks:WHAT IS PAYMENT BANKS?A payments bank is a type of non-full service niche bank in India. A bank licensed as a payments bank ca
8 apps for CA students and articles trainees
Namastey Caclubindians,The truth of our modern times is that you probably won�t find any student who does not use smart phone today. Today, thanks to new technology, student life is much easier as there are hundreds of apps for CA Students th
Case Study: Is tax paid by employer on behalf of employee - exempt u/s. 10(10CC)?
A detailed analysis of Exemption under Section 10(10CC) alongwith the provisions of Section 17(2), 40(a)(v), 192(1A), 195A, 198, 199, 200 and 203 of the Income Tax Act, 1961. Highlighting the ruling under Sedco Forex International Drilling Inc. (2012
Practical Application of CARO, 2015 (through FAQs)
The Ministry of Corporate Affairs, on 10th April, 2015, notified the Companies (Auditor's Report) Order, 2015 (CARO, 2015). The text of the Order is available on the following URL http://www.mca.gov.in/Ministry/pdf/Companies_Auditors_Report_Ord
Issue of Sweat Equity Shares under Companies Act, 2013
Dear Readers/ Professional Members,Greetings for the day..Section 54 of the Companies Act, 2013 corresponds to section 79A of the Companies Act, 1956 and seeks to provide that on fulfilling certain conditions, a Company may issue sweat equity shares
GST Bill - Perfect or imperfect?
Lots of talks going on GST implementation by 1st April,2016 as promised by our Hon'ble Finance minister Shri Arun Jaitley. With the hope of passage of GST b
Audit Report 2015 - is it a nightmare or a labor-pain?
The auditing community had really gone through a rough and tough time in the form of �labor pain� in drafting the audit report under section 143 (3) of the Companies Act 2013 for the financial year ended march 2015 due to last minute rush
Acceptance of deposit from members in case of private limited company
BACKGROUND:Loans are the major source of funding for most of the Companies apart from their Share Capital. Companies borrow from various sources like banks and various other financial institutions. Whereas,Public Limited Companies borrow from mass pu
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