Popular Articles

CSR - Income Tax Decoding

Gaurav Jain 19 September 2014 at 10:56

Note on CSR Expenditure The Companies Act, 2013 mandates that certain companies which have net worth of Rs. 500 crore or more turnover of Rs. 1,000 Crore or more or a net profit of Rs. 5 crore or more during any financial year are required to spend

Standards on Auditing: List of All Standards along with Practical Approach and examples

Rashmi 01 June 2023 at 09:07

This article aims to emphasize the critical role of SAs in the audit process, highlighting Practical approach with example as a shield against potential storms of investigation and scrutiny.

Life of a CA Student - Full of Challenges (Part III)

SANYAM ARORA 02 November 2012 at 15:55

Greetings of the day to all the members of CCI Family. Friends this will be Part 3 of my series Life of a CA Student Full of Challenges In the last two parts we have discussed how tough Life of a CA S

TDS - Consequences of Default

Lalit kundalia 27 February 2014 at 13:52

TDS - TDS means 'Tax Deducted at Source'. TDS is one of the modes of collection of taxes, by which a certain percentage of amount is deducted by a person at the time of making / crediting certain specific nature of payment to the other person

Salient features of GST Constitutional Amendment Bill

Bimal Jain 20 December 2014 at 13:51

Seeking to create a seamless and common market for Goods and Services across the Country, Finance Minister Mr. Arun Jaitley presented the Constitution (122nd Amendment) Bill, 2014 on Goods and Services Tax (GST) in Lok Sabha on Friday,

Internal Audit under the new Companies Act 2013

Tulasi S Sastri 11 November 2014 at 10:55

Internal Audit under the new Companies Act 2013 – Opportunity or Responsibility for the Internal Auditor? Since Internal Audit has been given statutory recognition (under Section 138 of the Act), and has been made mandatory for certain categori

Results,Results,Results !!!

Kruthika K M 13 January 2016 at 17:59

Good Noon Friends,This article comes to you just a few days prior to the so called CA Final Results!Yes friends, I very well understand the feelings of each one of you. Though we knew that results will be out in the midst

Some basics about Service Tax

CA Abhishek 05 April 2013 at 13:05

Some basics about Service Tax Q. What is meant by Service? Ans. ‘Service’ has been defined in clause (44) of Section 65B and means – Any activity For consideration Carried out by a person for another And inc

Practical aspects of Section 194 I and Section 194 IB of the Act

CA Mehul Thakker 22 January 2018 at 16:27

In this article we will be touching upon the provisions of the Income Tax Act, 1961 relating to TDS in case of rent paid or payable by Individual/ HUF. Moving f..

Social Accounting & its importance

CA Amrita Chattopadhyay 28 May 2015 at 10:24

Social accounting is a way of demonstrating the extent to which an organization is meeting its stated social or ethical goals. Technically, the term �social accounting� or �social auditing&rdqu