Popular Articles

Dividend Stripping u/s 94(7) of Income Tax Act

CA. Rishabh Mittal 08 March 2010 at 11:14

Dividend Stripping - Section 94(7) Suppose Record Date for Dividend / Income - 31.01.2010 Acquisition of Shares / Units of MF – Within 3 months prior to the record date (01.11.2009 till 31.01.2010) Sale or Transfer of ·

GST Rate for Hotel Industry

Shobhit Gupta 06 July 2017 at 10:37

Impact of GST on Hotel Industry

The Companies Act, 2013- Provisions relating to Annual return

G S Rao 24 September 2013 at 12:15

Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 and will come into full operation when the Central Government notifies the operation of all sections and finalizes the Rules which are now on display for comments. Ve

Sec 138 - companies act, 2013- compulsory internal audit

CA Sripriya K 18 February 2015 at 10:28

Introduction and Old Vs New Section 138 of the Companies Act deals with Internal Audit of Companies. This section states that certain classes of Companies shall be required to appoint an internal auditor who shall either be a Chartered Accounta

No TDS on Service Tax Component

CA Pankaj Galhotra 28 January 2010 at 14:07

NO TDS ON SERVICE TAXWith the advent of service tax, an interesting question has arisen whether tax is deductible at source under the IT Act even in respect of the service tax component of the pro

Books of Account u/s 209 of the Companies Act,1956

G S Rao 05 April 2012 at 10:50

Introduction Section 209 is one of the most important sections in the Companies Act, 1956. This section deals with the requirements of maintenance of books of accounts and penalties for non compliance. A detailed analysis of the provisions of Sect

Unique Technique for Learning Theory Paper

Suresh Prasad 19 February 2011 at 11:12

Unique Technique for Learning Theory Paper As I mentioned in my previous article Daily Study Routine that every students have their own daily routine in their life. Many students are not able to prepare the Theory subjects and they

Procedure in applying for membership by newly qualified CA's

Sathish M 11 August 2014 at 11:05

First and foremost, I would like to congratulate each and every member who have qualified the May / June 2014 Examination. This must have been one of the defining moments of your life, which has given you the desired outcome which many professionals

Service Tax implication on Real Estate transactions

Guest 29 November 2013 at 11:27

APPLICABILITY: With the introduction of the negative list concept since July, 2012, the scope of applicability of Service tax has increased manifold. Today, there is Service tax implication on almost every sector, and real estate is no exception. A s

Rent Free accommodation and Taxation

TKKKKKK 20 December 2013 at 15:40

When employer provides employee facility of rent free accommodation. value of it is taxable as a perquisites in salary head of income tax.For calculating perquisites value taxpayer has to follow two steps.step 1: find out unfurnished accommodatio