CAclubindia Articles
Company Law in India - a brief
In view of the vastness of the subject, the complications and listening at many of my colleagues, I have decided to present a small brief on Companies to be formed under the provisions of Companies Act, 1956, the difference between Private
Clarifications to issues some of the issues relating to TDS:
Clarifications to issues some of the issues relating to TDS: 1) Whether capitalization of interest payable attracts TDS U/S 194A?A) Yes, Capitalization of interest payable attracts the provisions of TDS. TDS is to be made on interest payment regardl
The Big 5 Cost Reduction Tactics
As we near the end of 2009 which has been a very difficult year for employers and employees alike, I am taking this opportunity to list the Five Most Commonly Used Cost Reduction Tactics for 2008 and 2009. Many businesses have applied more than one
Accounting & Taxation Impacts of Cert. Emission Reductions
ACCOUNTING ASPECTSICAI has already issued Guidance Note on Accounting for Self Generated CER’s & it is made effective from 01st July, 2009. It mainly focuses on recognition of CER’s in financial statements. Here, we’ll discuss
Cheap money is here to stay
It is that time of the year again when the US central bank takes a call on what yield most asset classes around the world should trade at. And it appears near certain that the status quo is going to be maintained. The Fed is expected to announce its
A Study on GST`
Hey All Members, I am Trying to Present a Brief Study on GST which will Be applicable From 01/14/2010BackgroundThe effort to introduce the new tax regime was reflected, for the first time, in 2006-2007 Union Budget Speech. The then Finance Minister M
MAT in Simple Way
Friends, I Hav Tried To Present MAT in simple Way.1. Normally companies are maintaining two set of books of accounts.2. Some times income computed under income tax law will be zero or negative. In this situation the company will escape from payment o
An overview of Section 194 J of Income Tax
Section 194 J – An overview (Effective 1.10.2009) Section 194J of the Income Tax Act, 1961 has the heading a “Fees for Professional and Technical Services”. However the Section covers the following categories 1. Fees for Profe
Financing of exports by banks (Packing Credit)
Financing of exports by banks: Advances by commercial banks for export financing are in the form of:a) Pre-shipment finance i .e. before shipment of goods : This usually, takes the form of packing credit facility, which is an advance extended by bank
Section 194 C of Income Tax, An overwiew.
Section 194C - An overview (Effective 1.10.2009) Section 194C of Income Tax Act, 1961 covers “Payment to Contractors and Sub-contractors”. Even if the words contractors and sub-contractors are given, it also covers other types like works
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