MEANING:The expression �alter� means to modify/change or vary; to make or become different in some respect.As per Section 2(3) of the Companies Act, 2013 (the Act) �alter� and �alteration� shall include the making
As per the Guidance Note of the ICAI, �The Council of the Institute of Chartered Accountants of India has issued Accounting Standard (AS) 21 'Consolidated Financial Statements' which lays down principles and procedures for preparation a
A. Service Tax1. Rate of Service Tax � The rate of service tax has been changed to 14% w.e.f. June 1, 2015. No cess shall now be applicable. Levy of Swacchh Bharat Cess has not been notified till yet.2. Service Tax payment for the month of Jul
Looking to the ongoing protests and non co-operation movements in the Parliament , the Implementation of Goods & Service Tax (GST) regime in India from 1st April 2016 is in doldrums.Since the factum is that once the GST Bill is passed from Rajya
For quite some time now, RBI Governor has been openly cribbing about commercial banks not passing on the benefits of interest rate cuts announced by him, to their customers. Only yesterday (4-8-15), he mentioned that average rate cuts passed on by co
This year, the 23rd of April was a Thursday, a normal working day for me. I was a little surprised to get a call from my wife to go home for a lunch together, especially on a working day
After the financial year is over as on 31st march, the next job is to obtain Form 16 or so from Employer(s) and others and file Income Tax Return on or before due date i.e. 31.08
Problem Asked by one of the CaClubindian!Again I failed in IPCC and this is the 4th time continuously happened. I am very much irritated from me. I mean Am I so dumb I can�t clear IPCC not a single group. �final mai kya krungi??� Fa
Dear CA Aspirants, The most awaited article is here. Hope so, you are on high time of your exam preparations. Don't distract and stay focused. I suggest you that at regular intervals watch good movies t
**A quick disclaimer before I start: The views expressed here are my personal views,I donot intend to de-motivate or hurt sentiments of anyone.The title is just a title,I donot intend to start a debate.The intention is to have a view & weigh all
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English