Popular Articles


Gift Taxability Under Section 56 2(VII)

Posted by CA Sahil Thakral 05 June 2018 40886 Views

GIFT- In India for an individual and HUF Gift is a very common in Income tax term but to avoid the tax evader Government has made some provision related to this...



Purchase of Immovable Property from Non-Resident

Posted by Yogesh Agarwal 03 August 2012 40869 Views

"I write this article only so because I have come across with one practical problem with the payment to Non Resident for buying immovable Property from h



Why brilliant students underperform as average students

Posted by CA SURENDRA KUMAR RAKHECHA 18 January 2012 40864 Views

This is the issue which surprises students, their parents and even their teachers. A student who used to score the highest marks in the class or the university



A Note on Independent Director - A New Law in Co Act

Posted by radha 21 April 2014 40863 Views

A NOTE ON INDEPENDENT DIRECTORS The term Independent Director is not a new for us. Provisions in relation to Independent Director was well incorporated by the SEBI in the listing Agreement. Now the Companies Act, 2013 also introduced the definition a



Study tips & examination techniques

Posted by Madhukar N Hiregange 17 July 2015 40832 Views

STUDY TIPS & EXAMINATION TECHNIQUES -2015 The recent results in CA final were bit better than the last time. The reasons why students who have attended classes, worked hard and are still not successful is that the best practices known in general



Repayment of deposits u/s 74 of the companies act

Posted by ANMOL JHA 11 February 2015 40822 Views

Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 74 of the Companies Act,2013, provides that any deposit accepted before the commencement of the Companies Act,2013, needs to b



CA Final and PCC Company Audit Part-II

Posted by Ankur Garg 15 September 2009 40816 Views

Dear Members and Students, The Article mentioned below contained brief provisions about Company Audit. This file is very useful for quick reference and preparation for CA Final and PCC Company Audit. This Article is in continuation of my previous Art



Penalty for delayed filing of Income Tax return for AY 2018-19

Posted by Member (Account Deleted) 09 October 2018 40811 Views

Finally due date for filing of income tax retuns(ITR) for Assessment year 2016-17 and 2017-18 is over. Now its time to get ready for AY 2018-19 ITR to avoid pen...



Books of VAT accounts

Posted by Rajat Mohan 16 April 2015 40809 Views

Books of VAT Accounts --Sale book, Purchase Book, Tax Invoice, Retail Invoice, Challans many more to discuss1. Introduction:In general, terms books or books of account include ledgers, daybooks, cashbooks, account-books and other books, whethe



An Open Letter to CA Final May '12 Students

Posted by Aniket 23 July 2012 40807 Views

Dear Students, Youve just received your CA Final results on 19th July. I am fully aware of the tension, nervousness and the pain in the stomach for the few days preceding the CA result.




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