Popular Articles

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

CA SIDDHARTH MEHRA 11 February 2011 at 11:47

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

Holder in Due Course - Negotiable Instruments Act, 1881

FCS Deepak Pratap Singh 18 January 2023 at 14:25

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.

7 Mistakes to avoid in your CA Journey

Shikha Tripathi 18 October 2019 at 11:11

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

CA. Dashrath Maheshwari 12 January 2010 at 12:11

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

Shivani Dundlodia 26 August 2021 at 09:50

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).

Cost Audit and Cost Records Applicability 2022-23

CMA Navneet Kr Jain 02 May 2022 at 09:04

Through this article, we have tried to answer most of queries which a company can have with regard to cost records applicability or cost audit.

KNOW YOUR SERVICE/EXCISE REGISTRATION NUMBER,LOCATION CODE ,DOWNLOAD NEW GAR-7/TR-6

RAJAN GUPTA 05 September 2007 at 11:25

LikeIncome tax/Fbt Central board of excise & custom(CBEC) has started new single page challan to deposit central excise or service tax named as GAR 7/TR-6 from 01.04.07 onwards.ElectronicAccounting System In Excise and Service Tax(EASIEST)The EAS

How To Clear IPCC Both Groups In 19 Days

Roohani Deshpande 07 February 2013 at 11:30

To most people, the title of this article would sound absurd - but in my experience, it may be challenging, but it is achievable. It is the strategy of preparation which matters the most in an examination, combined with focus, determination and a st

How to Draft an Appeal under GST?

Akash Gupta 21 May 2021 at 09:41

Any appeal under any law is an application to a higher court for a reversal of the decision of a lower court. Let us understand the steps to draft an appeal under GST.

Limited Review

Umesh Rijal 26 February 2014 at 17:07

Limited Review can be defined as the audit of financial statements on quarterly basis. Listed companies are required to conduct limited review through statutory auditors before s