Popular Articles

Special Reserve created under section 36(1)(viii)

Member (Account Deleted) 18 August 2014 at 11:20

Special Reserve created under section 36(1)(viii) of the Income Tax Act, 1961 and Deferred Tax Liability on it.As per section 36(1)(viii) of Income Tax Act 1961 in respect of any special reserve created and maintained by a specified entity, an amount

Impact of GST on Rentals from Immovable Property

CA Vipin Garg 12 July 2017 at 16:03

Under GST Regime, "renting of immovable property" is included in schedule II which defines it as supply of services on which the GST rate is 18%. However Entry ..

How To Start An Audit For Beginners

Ankit Aryal 15 January 2014 at 10:56

HOW TO START AN AUDIT AND TAKE IT TO A CONCLUSION Ankit Aryal

Practical Aspects on Listing Agreement

CS Ankur Srivastava 10 March 2011 at 11:05

When the shares of the Company are listed on any Stock Exchange. The basic document which is executed between Company and that Stock Exchange is the Listing Agreement.

Credit of IGST Paid on Import of Goods not reflected in GSTR-2B

CA Sachin M Jain 22 August 2022 at 09:03

Importers can claim IGST and cess paid on their imports only after issuing the bill of entry (BoE). Hence, taxpayers must access the bill of entry on the portal to avail input tax credit seamlessly. The GST Network (GSTN) provides a framework to taxpayers for finding the relevant bill of entry.

Impact of increase in service tax rate to 14%

CA Roopa Nayak 21 May 2015 at 17:03

New service tax rate of 14% is effective from June 1, 2015. This article is intended to provide you with insights of how to deal with change in rate and which scenarios old rate shall prevail and when a new rate has to be applied. Few of the practica

SWOT ANALYSIS OF CA PROFESSION

CA SURENDRA KUMAR RAKHECHA 12 December 2009 at 18:02

SWOT ANALYSIS & SUGGESTIONS C A Profession as a Whole For our profession; there are three broad internal factors i.e. Self, Clients and Staff. And there are three external variables i.e. Everchanging laws, Infrastructure and Authorities. Prope

How does the value of rupee changes against the dollar ?

Member (Account Deleted) 13 May 2011 at 16:20

How does the value of rupee changes against the dollar or other currency? This is based on the economies of each country and relative demand for either of the two currencies. The change is the exchange rate has got to do with the demand&rdq

Reverse Charge Under GST on Services & Renting of Immovable Property

HIREN 06 July 2017 at 10:36

There is grand confusion regarding GST on Services under RCM & GST on Renting of Immovable PropertyLets Clarify. Schedule II of Section 7 of CGST gives the

Procedure of conversion of private ltd. company into LLP

Nisha Sharma 13 November 2014 at 10:20

PREREQUISITES 1. No-Pending of E-forms filed by Company.2. No Charges should subsist at MCA site3. One financial year must over4. Update filing of all forms and returns5. Update - income tax filings. 2. PROCEDURE a. Board Resolution regarding Change