Popular Articles

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

Substance over Form

Amol Gopal Kabra (CA,CS,DISA) 09 June 2014 at 12:05

The concept of substance over form is very difficult to understand for the students in the initial stage. Owing to initial confusion many students either keep it in option or even if they study, dont understand it fully. I have made a short at

Penultimate Sales under CST Act 1956-Submission of H forms

Amit Bajaj 14 February 2011 at 11:50

Tax by State Governments on sales or purchase of goods made during the cource of import or export of such goods is prohibited by article 286(1)(b) of the Constitution of India. Section 6(1) of CST Act also levies tax on interstate sales hence there

Additional Tax under section 140B

Neethi V. Kannanth 16 February 2022 at 09:00

A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.

CA Results - Mount of Expectations and Tensions

N.Vimal Kumar Jain 06 January 2020 at 11:07

In this article I have given some suggestions on how to overcome stress and fear before results. The suggestions given in this article are based on my personal experience. I have tried my level best to help you overcome fear you experience before result.

Procedure for Amendments/Changes in the Registered Firm

CS MOHIT SALUJA 03 September 2012 at 12:21

Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer