Popular Articles

Changes in ITR-1 to ITR-6 for the AY 2018-19

CA Tejas Andharia 18 April 2018 at 17:30

Changes in ITR-1The most popular one pager return is continued by the CBDT this year also. But there are certain changes regarding eligibility to file this retu..

My feedback on CA Exams

Prabhat Modi 08 November 2019 at 11:22

ICAI recently invited feedback of candidates on exams. Here is my suggestion on CA Course Structure and Examination.

Point of Taxation - Illustration

CA PRAMOD SARAOGI 14 March 2011 at 11:01

Determination of Point of Taxation in accordance with Rule 3 of the Point of Taxation of Rules , 2011 Date of Providing Service Date of Invoice Date of Payment Status

Procedure of Voluntary Strike Off a Company under Companies Act, 2013

CS Rajnish Pandey 14 February 2023 at 09:13

Rules 3, 4, 5, 6, 7, 8, 9 and 10 of the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016, and Rules 7, 8 and 12 the Companies (Registration Offices and Fees) Rules, 2014

Different Committees as per the Companies Act, 2013 - Part III

Vandana J Doshi 02 December 2013 at 12:28

Hello Friends,Once again thanks a lot for your warm response to my previous articles. In continuation of my previous two articles on the Corporate Social Responsibility Committee (click here) and the Nomination & Remuneration Committee (click her

Preparation Strategy for Audit for CA Final

Anurag 20 September 2013 at 12:21

Advising someone on how to go about preparing for auditing is a tricky affair as I had adopted a very risky strategy.Luckily the gambit worked for me .But the same may not work for you. Actually it all depends on the question paper. Audit would alwa

Deferred Tax Liability

CS Ankur Srivastava 25 June 2011 at 20:18

Deferred Tax Liability is the difference between the provision of tax and actual tax. It is the timing difference that arises because of the tax calculated as per Companies Act and Income Tax Act. Example:- Provision for Tax in the P/L was Rs.

Section 194Q - Tax Deduction on the Purchase of Goods

CA.R.S.KALRA 08 November 2021 at 15:42

Deduction of tax at source on payment of certain sum for purchase of goods

Concepts behind Transfer Pricing & Career Opportunities

CA SURENDRA KUMAR RAKHECHA 23 May 2013 at 12:25

More than Rs. 45,000 Cr. is involved in TRANSFER PRICING TAX MATTERS in India. . India's share is 70% of world's DISPUTED TAX MATTERS pertaining to Transfer Pricing. At least we have "distinction marks" in this field). :) . In

Comparison of IND AS 1 and existing AS 1

Aadarsh Gupta 23 January 2015 at 10:25

Accounting Standard 1 i.e. Disclosure of Accounting Policies deals with disclosure of significant accounting policies followed in preparing and presenting financial statements whereas IND AS 1 i.e. Presentation of Financial State