Popular Articles

How to get CPE Credit through CAclubindia

CA. Dashrath Maheshwari 16 July 2009 at 18:59

This article is all about the CPE Credit, but the article is more connected with the CPE credit hours of unstructured learning.

The Companies Act, 2013 - Provisions for Directors

Disha Saini 20 September 2013 at 12:19

The Companies Act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions relat

VALUE ADDED STATEMENT

CA Lalit Mohan Agarwal 25 June 2009 at 16:36

Value Added Statement Value Added Statement may be called the part of the development in the financial reporting but the concept of Value Added is considered old. Accountants in UK have periodically deliberated upon that the concept should be incorp

Applicability of Sec 40(a)(ia) on year end TDS provisions

Manikanta Raju CA,CWA,(CS) 22 December 2009 at 12:43

Introduction: One of the important aspect during the tax audit is whether payments made towards specified expenditure attracts disqualification u/s 40(a) (ia) and applicability of this section to provisions made at the year end and its implications.

Taxation of commission income of insurance agents

Pooja Prasad 22 March 2022 at 08:50

A lot of confusion arises when it comes to the income tax filing of insurance agents. An insurance agent, although having aggregate turnover below the audit limits, cannot file his Income Tax Return u/s 44AD, i.e., ITR-4. How does he file his ITR then!

Understanding the concept of Body Corporate

Ekta Ahlawat 29 May 2021 at 09:39

A Body Corporate includes all companies including companies incorporated outside India as well as incorporated in India, except for a Co-operative Society.

Articleship Stipend as per ICAI and Big4

Suhani Ahuja 18 November 2021 at 15:36

Students need to bear in mind that there is a huge difference between the stipend and salary of a chartered accountants. In small businesses the job is usually manual, while it is mechanised in the Big Four.

Admissibility of Swachh Bharat Cess as Cenvat Credit

VIKAS KHANDELWAL 03 December 2015 at 12:35

CBEC released a FAQ on 14.11.2015 which clarified that Swachh Bharat Cess (SBC) shall not be available as CENVAT Credit and liability of same cannot be discharged by utilizing CENVAT Credit. Q.14 of FAQ dealing with the issue is reproduced as under:

CA Surabhi: It took me 17 attempts without any break to clear CA final

CA.Surabhi Raizada 28 August 2019 at 18:06

Journey of becoming CA: Never settle for less than you deserveMy CA journey began in same year i graduated from senior secondary school in 2006. I cleared CPT (now foundation) with distinction in my first attempt in 2006 itself. I managed to clear bo

CA Articleship: Some useful Corporate Board Resolutions-I

Ankur Garg 14 December 2009 at 13:52

Dear Members, Please find below a useful corporate article containing some useful sample board resolutions dedicated to CA students doing articleship and looking after corporate affairs of their firms. This article is also very handy for other profes