CAclubindia Articles
Service tax on rentals-government & judiciary define them
Service Tax on renting of immovable properties was introduced from June 01, 2007 by insertion of section 65(105) (zzzz) in the Finance Act, 1994. The scope of this levy was examined by the Delhi high court in its judgment dated 18.04.2009 delivered
New Regulatory regime for Core Investment Companies
New regulatory framework for Core Investment Companies by Vinod Kothari and Team, Vinod Kothari & Company The issue as to whether non-depository companies, which are merely passive holding companies, meant for maintaining control over grou
Exposure Draft of New Lease Accounting Standard
Exposure draft on Lease Accounting The end of finance-operating lease distinction All leases to come on the balance sheet Vinod Kothari It has been for several years (14 years approx) that the G4 +1 approach to lease accounting, linked to Aust
Bank Branch Audit - at a Glance
The rapid advancement in information technology has revolutionised the Indian banking sector—perhaps one of the largest in the world as far as its extensive branch network is concerned. Not a day passes without a new ATM being opened or a new
Conversion from PE-II to IPCC---Detailed Procedure
DETAILED PROCEDURE TO BE FOLLOWED ALONG WITH SWITCHOVER FEE STRUCTURE FOR CONVERTING FROM PE-II TO IPCC
Ascertaining the Capital Requirements
ASCERTAINING THE CAPITAL REQUIREMENTS Fixed and Working capital assessments are a professional exercise which demands strong knowledge of business operation as well as finance. Working capital is the active portion of the capital for a business. It
Impact of adoption of IFRS on Accounting Practices
IMPACT OF ADOPTION OF IFRS ON ACCOUNTING PRACTICES Basic Concept Mix of historical cost and fair valuation. True and fair over-ride In extremely rare circumstances when management concludes that compliance with a requirement in an IFRS or an Inter
Why complain about results..!!!
Ok.. I agree the results were terribly low this time..!! So what!! Why this helluva noise over results!! It had to happen!! We knew about it.. and even if we didn’t know.. why such a panic!! CA has always been a kind of course where the res
Procedural Provision relating to TDS
T.D.S means the Tax deducted at source. Whenever a person liable to deduct tax of another person under Income Tax Act, deducts tax, the credit of such tax is given to the deductee when his liability to pay income tax is calculated. Such credit is giv
GST updates By CA Sudhir Halakhandi
GST UPDATES BY CA SUDHIR HALAKHANDI 1. 17TH AUG 2010 Knowledge Hub How GST will work in Our Country? In India the states and Centre are agree on Dual GST in which a single transactio
Popular Articles
- Due Date Extended: Check Which Return Filing Gets More Time?
- Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
- SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration
- New Column in ITR For AY 2026-27: "Receipts Not in Nature of Income" - What Is It?
- AIS Income Tax Transactions: What to Report and What to Skip in AY 2026-27?
- Pensioner ITR for AY 2026-27: Guide to Reporting Pension Income and Claiming Your Tax Refund
- ITR Processing Time 2026: Know How Long Will It Take and What Each Status Message Means
- Income Tax Update: How to Transfer TDS From Wife to Husband's ITR?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
