CAclubindia Articles


Requirement of PAN by Non-Residents & Tax Consequences

  Deepak Agrawal    01 April 2013 at 14:20

NOTE ON REQUIREMENT OF PAN BY NON-RESIDENTS IN INDIA AND TAX CONSEQUENCES: The analysis of the requirement of PAN is made on the basis of following cases: I. Non resident is exempt from tax in India: II. Non resident is liable to ta



The importance of Strategic Study

  Priyadarshan Banjan    01 April 2013 at 14:19

A bad plan is better than having no plan at all Mikhail Tchigorin Well, Im student of Chartered Accountancy at Mumbai. I recently cleared the CA-IPCC (November 2012). Id like to share with you guys about an impor



Service Tax on Restaurants

  Ankit Gupta    01 April 2013 at 14:19

Service Tax on Restaurant Industry By Ankit Gupta and team (argtaxconsultants@gmail.com) Prior to Negative List A new category of taxable service for levy of service tax on restaurants was introduced by insertion of sub-clause (zzzzv) in cl



Are you ready for IPCC Taxation Exam-May 2013?

  CA Siva Kishore    01 April 2013 at 14:19

Are you ready for IPCC Taxation Exam-May 2013? May 2013 IPCC exams are approaching nearer. In the light of several amendments and changes brought in by the Finance Act, 2012 and paradigm shift in Service tax law based on Negative List (i.e. selectiv



Service tax implication on AC Restaurants-Finance Bill, 2013

  Bimal Jain    01 April 2013 at 11:38

With effect from July 1, 2012, Service is defined under Section 65B(44) of Chapter V of the Finance Act, 1994 (the Finance Act) means any activity carried out by a



Spread Your Wings in Arena of Corporate Governance!

  CS Shilpi Thapar    29 March 2013 at 11:42

Introduction With ever-increasing importance of Corporate Governance practice in light of global financial crisis, Board of Directors is under tremendous pressure to quickly redesign their business structure and framework and adopt the new busines



Service Tax Return (ST-3) for July-Sep, 2012 now available

  Bimal Jain    29 March 2013 at 11:28

Service Tax Return (ST-3) for July-September, 2012 now available in modified format for e-filing on ACES. Service Tax Return (ST-3) is now available in a modified format for e-filing on ACES website for the quarter July to September 2012, which req



Duty increase in Compound Levy

  Pradeep Jain    29 March 2013 at 11:28

Patta Patti manufacturers: Tempted to opt Cenvat Scheme Introduction: Compounded levy scheme was introduced in the Central Excise Law with the duty of Rs. 10000/- per machine per month in the year 1994. The scheme was simple with reasonable



Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11

  Nirmal Shah    29 March 2013 at 11:26

Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11 Press release for External Commercial Borrowings (ECB) is as below: External Commercial Borrowings (ECB): Repayment of Rupee loans A.P. (DI



Top 10, Myths about Income Tax Return Filing on 31st March, 2013 (Deadline)

  F.S Dhiman    29 March 2013 at 11:21

Top 10 , Myths about Income Tax Return Filing on 31st March ,2013 (deadline) 1. The date is for return of this year ending 2013 No , infact only those assessee have to file return who have nil tax , or ready to pay tax with 1% inter




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