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Popular Articles


The Cost of Success: How Dedication Overpowers Destiny in Exams

Posted by Harsh Arora 08 April 2017 26546 Views

First of all, I would like to congratulate you all for picking up a life transformational course called CA, despite failing in one or multiple a



CA-A Dream for Many but A Reality for Few

Posted by Shikha Sanat Kotak 28 August 2015 26542 Views

Ever dreamt of being in the world�s most elite profession? Yes I too did that. Realising your dreams not only needs the wish to achieve them but rather more the efforts & the will you put in to mak



How to obtain certificate for lower deduction of TDS

Posted by Kartikey Jain 26 June 2018 26536 Views

TDS (Tax Deduction at Source) is a mechanism through which government is able to collect tax revenue in advance right at the time of receipt of income by an ass...



Auto Excel Based Preparation Master of Form 16 for FY 2022-23 and AY 2023-24

Posted by Pranab Banerjeepro badge 06 April 2023 26536 Views

A Salaried Employee’s Tax Proof Certificate Form 16 | With Auto Calculate and Auto Preparation Excel Based Master of Form 16 for FY 2022-23 and AY 2023-24



Share Valuation in Merger

Posted by CA Vivek Kumar Mishra 09 April 2012 26535 Views

Today merger & acquisition are very common. In Indian Company Law Merger & Acquisition are governed by section 391-394 of the Companies Act, 1956. For this Honble jurisdictional High courts permission has to be obtained for sanction o



Whether shares allotted to 50 persons or more in a year invariably trigger section 67(3)?

Posted by S. Swaminathan 20 January 2014 26529 Views

Introduction: 1. Every company needs capital to carry on its business. The capital can be owners equity or debt capital. It can be a mix of these two. The instruments issued by a company may be either equity capital or preference capital or d



FDI and its Possible Consequences on Defence

Posted by NILA REJESH P 27 June 2014 26524 Views

Nowadays, India government has taken initiatives to raise FDI in defence sector to 100%. Only 26 % of FDI is allowed in defence so far. The Draft Cabinet Note prepared by Department of Industrial Policy and



Service tax on representation services by CA

Posted by CA Rohit Gupta 16 May 2011 26510 Views

Finance Act, 2011 made the services rendered by legal firms taxable. And with this also rescinded the notification no. 25/2006 vide notification no. 32/2011 which exempted the representation services provided by CAs and CS to their clients. The noti



Old Course was a Cake Walk, New Course was a Steep Mountain - Nov 2020 CA Final Audit Paper Analysis

Posted by CA Ravi Taori 27 November 2020 26506 Views

In the old course hardly 19% of questions were new, and students could answer them reasonably well. However, the new course paper had almost 33% new and they were of a medium level.



Section 32AC- An Aid to Prosper the Manufacturing Sector

Posted by riddhi vasistha 15 July 2014 26493 Views

Section 32AC - There are several policies which affect the culture of investment in manufacturing sector. The union finance minister has proposed to extend the scope of section 32 AC. The invit




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