CAclubindia Articles
"Swachh Bharat Cess - Not so swachh"
The thrust of Modi Government towards clean India has made the government to impose Swachh Bharat Cess. With the objective of financing and promoting Swachh Bharat initiatives, enabling provisions were made in the Finance Bill� 2015 to empower
Financial instruments under IND AS
Accounting Standards on �Financial instruments� � ASs 30 and 31 respectively on Recognition and Measurement; and on Presentation remained recommendatory till date without being made effective for umpteen number of reasons, known and
Understanding managerial personnel & key managerial personnel
UNDERSTANDING MANAGERIAL PERSONNEL & KEY MANAGERIAL PERSONNELUNDER COMPANIES ACT 2013MEANING OF MANAGERIAL PERSONNEL/PERSONThe term �managerial personnel or managerial person� used interchangeably in the law, has not been defined per
3 Steps to Control Risk in Your Investment Portfolio
Any investor would agree that ignorance and lack of awareness in the investment field can prove to be expensive. In the world of finance and investment, risk management is very closely related, rather necessary for measuring performance. Understandin
Registration Process under GST
A. Prelude:The success of GST would depend to a large extent on a robust GST Network as it will be the medium of sharing information between the tax department and tax payers and one of the impo
Circular on Speedy Refunds under Service tax - No 187/6/2015 dated 10/11/2015
Yes. What you heard is correct!! In the endeavour of making India a better place for doing business, CBEC seems to have finally taken up its initiative. CBEC vide circular no 187/6/2015 � Service Tax dated 10/11/2015 has come with a scheme for
Are we using the right word?
The English language has so many peculiarities that make it so spe
Glance on Local Body Tax (LBT)
Local Body Tax (LBT) under Maharashtra Municipal Corporation Act (LIX of 1949)Chargeability of LBT:Corporation may impose LTB on the entry of goods (purchases) into the limits of the city for consumption, use or sale therein in lieu of octroi or cess
Issue of Bonus Shares
ISSUE OF BONUS SHARESBONUS SHARES:Bonus shares are additional shares given to the current shareholders without any additional cost, based upon the number of shares that a shareholder owns.Bonus share is a boom-keeping transaction, it capitalizes a pa
Sovereign Gold Bond Scheme 2015 - FAQs
The Government of India receently introduced three schemes related to Gold, there is a lot of confusion in the people regarding these schemes, here is a list of FAQs related to one of those scheme i.e. Sovereign Gold Bond.1. What is Sovereign Gold Bo
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