CAclubindia Articles


To Be Simple Yet Happy

  SSA JI    25 March 2008 at 15:17

To Be Simple Yet HappyIt is so simple to be happy but so difficult to be simple. Be contained to be content should be your motto if you want to accomplish the aforesaid fact.Happiness is a condition of the mind which different people perceive in diff



GENERAL TIPS TO STUDENTS

  Deepak Maithani    25 March 2008 at 10:53

(A) Before the examination - (a) Understand the subject thoroughly. (b) Do not memorise answers without understanding. (c) After getting general idea of a subject, select at least 80 important questions and prepare them thoroughly.



Deduction for Higher Education Loan 80E

  RAJAN GUPTA    25 March 2008 at 10:53

Relevant clause of section are reproduced hereunder for ready reference :80E. (1) In computing the total income of an assessee, being an individual, there shall be deducted, in accordance with and subject to the provisions of this section, any amount



Learning from Mistakes

  SSA JI    24 March 2008 at 19:06

Learning from MistakesThis is a story about a famous research scientist who had made several very important medical breakthroughs. He was being interviewed by a newspaper reporter who asked him why he thought he was able to be so much more creative t



What to Check before investing for Section 80C

  SSA JI    24 March 2008 at 19:00

What to Check before investing for Section 80C or How to Make Best Use of Section 80CMost of the Income Tax payee try to save tax by saving under Section 80C of the Income Tax Act. However, it is important to know the Section in toto so that one ca



Acquisition and Transfer of Immovable Property : FAQ

  Aisha    24 March 2008 at 12:51

Acquisition and Transfer of Immovable Property in India by a person resident outside IndiaFrequently Asked Questions (FAQs)Acquisition and Transfer of Immovable Property in India by a Person Resident outside IndiaAcquiring immovable property in India



Dividend Payout Ratio

  Rahul Gupta    23 March 2008 at 14:55

This ratio identifies the percentage of earnings (net income) per common share allocated to paying cash dividends to shareholders. The dividend payout ratio is an indicator of how well earnings support the dividend payment. Here's how dividends "



"dynamic current ratio"

  Rahul Gupta    22 March 2008 at 21:09

In this article, we'll examine the "dynamic current ratio" to assess a company's liquidity status instead of the static but commonly used current ratio. It is often calculated alongside the quick ratio and the cash ratio, to provide analyst



International Financial Reporting Standards

  CA. Amit Daga    21 March 2008 at 18:23

International Financial Reporting StandardsInternational Financial Reporting Standards (IFRS) the new avatar of International Accounting Standards (IAS) are issued by International Accounting Standards Board (IASB). This role was earlier discharged b



Explanation To Section 73 Of The Income Tax Act .

  CA. Amit Daga    21 March 2008 at 18:23

Explanation To Section 73 Of The Income Tax Act .\Section 73 of the Income Tax Act, 1961 deals with carry forward and set off losses from speculation business. Explanation to Section 73 is a deeming provision wherein if specified conditions are satis




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