CAclubindia Articles


Preparing for an Industrial Trainee Interview

  Therednose    14 July 2014 at 11:54

As an interviewer I meet a lot of candidates who are interested in pursuing Industrial Training. However several candidates dont prepare well for the interview, resulting in losing great opportunities to join good organisations and getting exp



Union Budget 2014 -15 : Analysis of Major Direct Tax Proposals

  CA Chitresh Gupta    14 July 2014 at 11:54

Rates of Income TaxBasic exemption limit has been increased from Rs 2 lacs to Rs 2.50 lacs for resident individuals or HUF. Income slabs Income Tax Rate Incom



Section 185 of Companies Act, 2013 - Loan to Directors

  Sagar Gupta    14 July 2014 at 11:54

Section 185 & its reference with Section 186 of Companies Act, 2013 Section 185 of the Companies Act, 2013 which has been notified on 12th September 2013 corresponds to section 295 of the Companies Act, 1956 which deals in loan to directors. This



One Person Company (OPC) - An Analysis

  Rahul Kumar    14 July 2014 at 11:54

The introduction of OPC in the legal system is a move that would encourage corporatization of micro businesses and entrepreneurship with a simpler legal regime so that the small entrepreneur is not compelled to devote considerable time, energy and resources on complex legal compliances.



Impact of 'Budget of Hope' on 'Service Tax'

  Nagendra Hegde    14 July 2014 at 11:53

Impact of Budget of Hope on Service Tax By Nagendra HegdeThe debate is still on ' on



Service Tax Proposals & Changes in Union Budget 2014

  Guest    14 July 2014 at 11:53

HIGHLIGHTS OF BUDGET-2014 SERVICE TAX PROPOSALS IN UNION BUDGET 2014-15 New Services Brought under Service Tax Net w.e.f the date of assent by President a) Radio Taxi Servicesb) Renting of Space for advertisement in Online & Mobile Penal Interest



Depreciation - Changes between Schedule XIV and Schedule II

  Priya Agarwal    14 July 2014 at 11:51

Companies Act 2013 Impact on DepreciationWith the advent of Companies Act, 2013, the method of Depreciation has also changed where Schedule II has replaced Schedule XIV.The difference between WDV and SLM have been removed with the advent of



Colors of ambiguity still on Heena

  Pradeep Jain    14 July 2014 at 11:51

There was dispute was going on between the trade and the Central excise department on the exemption on Heena Paste. This exemption was given in last year budget but there was ambiguity in drafting on such notification. We have written an article on t



Auditors under the Companies Act, 2013

  Shashikant Sharma    14 July 2014 at 11:48

The Companies Act, 2013 (the Act) has changed the role of auditors in companies, seeking greater transparency and corporate responsibility. Past serious financial frauds and scandals especially Satyam Scandal has exposed glaring gaps in



Directors Special: Section 189 of the Companies Act, 2013

  Yogina    14 July 2014 at 11:48

There are around twenty one statutory registers to be kept by companies pursuant to the Companies Act, 2013. All the registers, records, minutes, books and paper, documents etc. (herein after collectively mentioned as the records) to be




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