Popular Articles

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

What is Net Loss? Is Tax Audit Compulsory in case of Loss ?

Soumya Laha 08 December 2018 at 13:22

What is Loss or Net Loss?Generally we know that if Expenses is more than Income, then there Loss occurs. It means,Expenses - Income = Loss (Expense > Income)

Fixed Deposit Limits from 2026 along with New IT Rules

Mitali 27 February 2026 at 15:36

Fixed Deposit rules from 2026: SFT limits, TDS hacks with new Income Tax Rules, multi-bank splits.

Finally Cleared CA after 10 Attempts

CA Sumit Ramesh Bharadia 21 August 2019 at 12:57

Patience, it's not about waiting, it's a ability to keep working harder knowing that the work is worth it. First time is the best time.

Point of Taxation Rules,2011 with recent amendements

Kaushik Vinod 07 January 2013 at 11:44

BACKGROUND OF RULES I will start my article with the wordings of Finance Minister while presenting the Budget proposal for the financial year 2011-12, the Finance minister said that in order to achieve a closer fit between the present servi

2019 CA IPCC Result - Trend Analysis on Pass Percentage & Marks of Rank Holders

CCI Team 23 August 2019 at 15:15

Looking for ICAI May 2019 result toppers list and their pass percentage? We have the year on year trend analysis on the pass percentage and the rank holders mark sheets that will help you to plan for upcoming CA exams