Popular Articles

Issue Of Debentures Under Companies Act, 2013

Posted by Neha Rajan Redekar 20 October 2021 171160 Views

Debenture is a written instrument acknowledging a debt to the company. It contains a contract for repayment of principal after specified period or at option of company together with interest.

Filing revised return under Income Tax Act, 1961

Posted by Amit Bajaj 06 June 2011 171120 Views

If a person has filed his return of Income u/s 139(1) of Income Tax Act 1961 i.e within the due date of filing the return and if he subsequently finds that in the original return he has committed some mistake bonafidely then he can revise his return

Holder in Due Course - Negotiable Instruments Act, 1881

Posted by FCS Deepak Pratap Singh 18 January 2023 170969 Views

A holder is a person who legally obtains the negotiable instrument, with his name entitled on it, to receive the payment from the parties liable.

Annual Filings of LLP

Posted by Perila Sheth 16 April 2014 170493 Views

ANNUAL FILING OF LLP All LLPs shall be under obligation to maintain annual accounts reflecting true and fair view of its state of affairs.Every Limited Liability Partnerships (LLPs) is required to file LLP Form 8 (Statement of Account & Solvency

What is Professional Skepticism

Posted by Kaustuv 28 January 2008 170427 Views

Professional skepticism § Professional skepticism is a key element of a quality audit § Professional skepticism means: · Not accepting the evidence you have gathered at face value· Continuing to pursue all avenues of inquiry on the topic at hand

House property Income Computation

Posted by PC-www.bharadwajinstitute.com 21 June 2008 170041 Views

Income from House Property (Section 22 to 27) HP under Rent Control Act HP not covered under Rent Control Act a. FRV or MRV whichever is higher b. Amount (a) or SR whichever is

The real effect of section 50C of the Income Tax Act, 1961

Posted by CA SIDDHARTH MEHRA 11 February 2011 169883 Views

Introduction Section 50C was inserted by the Finance Act, 2002 with effect from April 1, 2003. It reads as under : Special provision for full value of consideration in certain cases.(1) Where the consideration received or accruing as

7 Mistakes to avoid in your CA Journey

Posted by Shikha Tripathi 18 October 2019 169155 Views

Through this article, I just want to guide and help out those students who are fighting this all alone. Avoid these 7 major mistakes and I can bet you success.

SAMPLE COVERING LETTER

Posted by CA. Dashrath Maheshwari 12 January 2010 168954 Views

Sample covering letter Your Name Your Address Your City, State, Zip Code Your Phone Number Your Email Hiring Company Name Address City, State, Zip Code Dear Hiring Manager (name, if you know the name), This letter is to express my interest in discu

Section 194Q and 206C(1H) - Lets resolve the confusion

Posted by Shivani Dundlodia 26 August 2021 168727 Views

Primarily both the sections seem similar. However, whenever Section 194Q becomes applicable, Section 206C(1H) will not be applicable. Section 194Q is a priority section over Section 206C(1H).