Popular Articles


Sections 145, 145A and 145B of Income Tax Act, 1961

Posted by CA Sapna Ghelani 05 February 2021 42705 Views

Discussing Sections 145, 145A and 145B of the Income Tax Act 1961, including the applicability of Income Computation and Disclosure Standards (ICDS) .



How to prepare and score well in Audit subject

Posted by RG - A Helping Hand 19 August 2011 42634 Views

Dear All, As we all know Audit is a very important and tricky paper for PCC and Final level and responsible for students failure some times



Transfer of property for less than stamp duty value - Some implications

Posted by FCS Deepak Pratap Singh 05 January 2022 42625 Views

Sections Involved: 43CA, 50C & 56(2)(x) of Income Tax Act, 1961. Sale /Transfer of land or building on consideration less than Stamp Duty Value



All about NRI Fund Transfer

Posted by Aisha 26 October 2023 42617 Views

NRI fund transfer refers to the transfer of funds between a bank account held by a Non-Resident Indian (NRI) in a foreign country and an account in India, or vice versa.



Return of changes in shareholding position

Posted by Vandana J Doshi 17 June 2014 42612 Views

Companies Act 1956 had never been a pain for the listed companies, with them being overly concerned with complying with the Listing Agreement and SEBI. However, the advent of Companies Act 2013 has brought a paradigm change in the scope and importanc



Various committees under Co. Act 2013

Posted by CA Tanmay srivastava 07 May 2015 42589 Views

VARIOUS COMMITTEES UNDER CO ACT 2013MANDATORY COMMITTEES AND THEIR THRESHOLDS & COMPOSITIONS: AUDIT COMMITTEE: Meeting of Audit Committee:� Audit Committee should meet at least four times in a year.� Maximum Gap b



Taxability for concession in school fees or scholarship

Posted by Deepak Agrawal 22 February 2013 42584 Views

NOTE ON PERQUISITE TAXABILITY FOR CONCESSION IN SCHOOL FEES OR SCHOLARSHIP GIVEN BY THE EMPLOYER TO THE CHILD OF EMPLOYEE: 1. Taxability of Perquisites: As per section 17(2) (iv), Perquisite includes, any sum paid by the employer i



VAT on Service Tax Part of Billing

Posted by Pankaj Gandhi Jaiswal 14 March 2016 42584 Views

VAT on Service Tax Part of Billing Section 2 (25 ) States(25) 'sale price' means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the seller in respect of t



Critical issues under SARFAESI Act, 2002?

Posted by Durga Rao 23 April 2012 42581 Views

It is always welcome to enable the Banks to recover their dues using the provisions of SARFAESI Act, 2002. It is known that it is very difficult for the Banks to approach Civil Court asking for a decree and getting that decree executed. With the i



Condition of CA Students After Continuous Failure

Posted by vijeta maurya 25 August 2011 42547 Views

Hello friends,I am going to share my some of the feelings with you people hope many of u must have also had this bitter experience in your life I was a meritorious student of my school, my teachers and classmates used to appraise me a lo




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