CAclubindia Articles

TDS on payment to contractors Under Section 194C

Posted by CA. Kapil Goel, DISA(ICAI) 21 April 2015 37045 Views

As per Section 194C, deduction of TDS is required to be made from payments of any amount to resident contractors or sub-contractors.1. DEDUCTION OF TDS FROM PAYMENT TO RESIDENT CONTRACTORS :- Sec 194C(

VAT return- The most basic document under VAT- An analysis

Posted by Rajat Mohan 20 April 2015 38741 Views

VAT RETURN THE MOST BASIC DOCUMENT UNDER VAT An analysis with reference to Haryana VAT Law IntroductionA tax return is a form which is filed with a government body to declare liability for taxation. Return is required to be filled by the asse

Planning for studies during exam leave for CA, CS and CMA students

Posted by vignesh 20 April 2015 25490 Views

Greeting Students, This article is to help students who have enrolled for professional course like CA, CS and CMA. Many students face difficulties while planning for professional exams and I am sharing my experience which I have gained over past

Secretarial audit under Co. Act, 2013

Posted by CS Kundan Mishra 20 April 2015 51583 Views

SECRETARIAL AUDIT UNDER COMPANIES ACT, 2013 AN ANALYSIS BY CS KUNDAN KR MISHRA IntroductionAccording to Wikipedia the term Auditing is defined as a systematic and independent examination of data, statements, records, operations and performance

10 tips for CA students preparing for exams

Posted by Author CA Vikram Verma 20 April 2015 32677 Views

I failed in MICS subject of CA final year and then I authored a book named "MICS Unleashed" (link) for CA final year study course before clearing my CA, and that too with good marks. I would like to share the secret key points to Chartered

New income tax returns and U-turn

Posted by CA Umesh Sharma 20 April 2015 17334 Views

Karneeti Part 85New Income Tax Returns with data of foreign return, But now again a U-turnArjuna (Fictional Character): Krishna, Financial year 2014-15 is over. Now Income Tax Return will have to be filed for that year. The Department has notified s

Carry forward and set off of losses in tabular form

Posted by CA Pankaj Kr Agrawal 20 April 2015 20847 Views

Introduction :- The public finance domain of Economics deals with principles/cannons of taxations. There are various models of Taxation but in the developing economies progressive system of taxation has been advocated which means a person having larg

New Foreign Trade Policy - An Insight

Posted by Rohit Pandey 20 April 2015 10951 Views

Recently, Foreign Trade Policy (FTP) was announced by Honble Commerce Minister Nirmala Sitharaman amid anticipation of twofold growth in exports by year 2020. New policy aims at increasing exports currently leveled at 466 billion to 900 billio

Regarding non deduction and short deduction of TDS

Posted by NAVIN AGICHA 20 April 2015 10704 Views

Section 40(a)(ia) [any interest, commission or brokerage, [rent, royalty,] fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or

Director report under Companies Act, 2013

Posted by CS Divesh Goyal 20 April 2015 29473 Views

Report of Board of Directors should be ATTACHED to the Balance Sheet laid before the AGM. A directors report is intended to explain to shareholders, the companys affairs, including its subsidiaries and the nature and scope