CAclubindia Articles


Investors protection.

Posted by Indraneel Sen Gupta 10 February 2009 4990 Views

Investors protection.The minority protection programme is emerging as a major concern in corporate India. he position of minority shareholder in a public company, particularly in a listed company, is very different. There, the shareholder is an inve



Depreciation rate as per companies act

Posted by CA Rahul Verma 10 February 2009 242291 Views

RATES OF DEPRECIATION UNDER COMPANIES ACTSCHEDULE XIV[See sections 250 and 350] RATES OF DEPRECIATION__________________________________________________________________________ Single Shift Double Shift Triple Shift Nature of Assets



AUDIT REPORTS AND ACCOUNTANT'S REPORT

Posted by CA.Tarun Maheshwari 08 February 2009 9038 Views

AUDIT REPORTS UNDER THE INCOME-TAX ACT (To be furnished along with the Return of Income) Section Rule For Whom In Form No. 12A(b) 17B Public charitable or religious Trusts or Institutions whose incom



Common errors while on MCA portal

Posted by CSMilind NIrkhe 08 February 2009 7459 Views

Common ERRORS committed while availing services on MCA portal. 1. Payment of challan not done before the expiry date: If payment of challan is not made before the expiry date, the transaction gets cancelled and applicant needs to file the eForm



Reeling Automobile Segments

Posted by Indraneel Sen Gupta 06 February 2009 3295 Views

Reeling Automobile Segments. It is often remarked that the economic progress of a nation is best reflected by the state of its automobile industry. A host of new passenger cars and swanky motorbikes have in some manner contributed to the fact that gl



So, How Are Your Studies Going?

Posted by Darshu 06 February 2009 15857 Views

Reading the title how many of you felt a chill running down your spine, a sudden rush of fear and an eagerness to read what exactly the article says..maybe its about comparing your preparations to the 'standard' preparations followed by toppers..if so



Further problem for SME

Posted by Indraneel Sen Gupta 05 February 2009 5681 Views

Further problem for SME. The Reserve Bank of India (RBI) has turned down suggestions to relax rules for recognizing non-performing assets (NPAs) by doubling the duration to 180 days. RBI feels such a move will affect banks’ financial health. At



FBT on ESOPS

Posted by Kishan Kumar 05 February 2009 8477 Views

FRINGE BENEFIT TAX ON ESOP`S INTRODUCTION The proviso to section 17(2) iii has been omitted. So far the value of any benefit provided by the company free of cost or at a concessional rate to its employees by way of allotment of shares, debentures or



Dividend Policy

Posted by KUNAL AGRAWAL 05 February 2009 35253 Views

CA.KUNAL KUMAR AGRAWAL;ERO0096386; ca.kunalag@gmail.com; 9832128128BASICS RELEVANCE OF VARIOUS DATES 1. Declaration date - The date when dividend is announced. 2. Record date - The date on which register of members is closed to find out



Rule 8D of the Income Tax Act - Prospective or Retrospective

Posted by Hiral Raja 05 February 2009 22607 Views

Section 14A was introduced in the Income Tax Act, 1961 by the Finance Act 2001 with retrospective effect from 1st April 1962. The intent of introducing this section was reiteration of the well settled legal principle that when an assessee incurs any




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