CAclubindia Articles

Memory Technique to Remember Sections

CA Rajesh Pabari 21 May 2014 at 12:38

Memory Technique to Remember section NumberOur brain cannot remember useless and meaningless stuffs. (Normal human brains).Hence, the technique of converting numbers into meaningful words is important to learn.Step 1: Lets assign letters to all the n

FAQ on DIN Process

NIKHIL PILANIA 21 May 2014 at 12:37

FAQ ON DIN PROCESS Q1. What is Director Identification Number (DIN)?Ans. It is an unique Identification Number allotted to an individual who is an existing director of a company or intends to be appointed as director of a company pursuant to section

Constitutional validity of section 39-A of Punjab VAT Act, 2005

Amit Bajaj 20 May 2014 at 11:29

As per section 39A of Punjab VAT Act, 2005, the Punjab VAT Refund Fund has been constituted and the amount of tax collected as Advance Tax under Section 6(7) shall be credited directly into the said Fund. It has been provided that the Fund shall be m

Traverse from Indian CA to Australian CPA

CA Neha Bhuwania 20 May 2014 at 11:29

Having looked at that pink screen which says you have passed in your CA Final is a big day with life time remembrance for any Chartered Accountant. However, the next question is “What next”? Trust me, the real life starts post that D day.

Karniti Part-37: Importance of Making a "Will" & its Tax effect

CA Umesh Sharma 20 May 2014 at 11:29

Arjuna (Fictional Character): Krishna, What is Will?Krishna (Fictional Character): Arjuna, Today separated families are increasing. In this era all are running behind money. Therefore wherever there is wealth, problem arises. The life o

Marry Your Way To Tax Planning

CA. Ankit Chandrakar 19 May 2014 at 12:08

WHAT IS AN HUF? The term Hindu Undivided Family is not defined in the Income Tax Act. It is defined under the Hindu Law as a family that consists of all persons lineally descended from a common ancestor,

Company Act - Auditor - Part I

CA Chirag 19 May 2014 at 12:08

An attempt has been made to summaries important provision by making points of newly enacted Companies Act, 2013 which has get accent of President on 29th August, 2013. Provisions related to Audits are covered under CHAPTER X of new Companies Act, 201

The Steps invloved in changing the registered office from one state to another state

NIKHIL PILANIA 19 May 2014 at 12:07

Now shifting of registered office from one State to another State under the Companies Act, 1956, requires a petition to be filed with Regional Director, Ministry of

SC explains distinction b/w Sales and Works contract

Bimal Jain 19 May 2014 at 12:07

Dear Professional Colleague,SC explains distinction between Contract for sale of goods and Works contract We are sharing with you an important judgement of the Honble Supreme Court of India, in the case of Kone Elev

Sec 87A-A small Rebate to Resident Individuals

CA Prashant Gupta 16 May 2014 at 12:40

Sec 87A- A small Rebate of income-tax to Resident Individuals.In Budget 2013 Finance Minister Mr. P. Chidambaram choose a middle way to give benefit to small tax payers and save a big amount of tax for tax revenue by neglected bigger slab tax payers