Popular Articles

Understanding AS 22 - Deferred Taxes

Posted by Himanshu Kalra 15 September 2014 109927 Views

AS 22 is considered a tricky accounting standard and rightly so. This article is an honest effort to explain the same it in simple words.Deferred tax means providing for the differences between accounting income an

How to file GSTR 3B and adjust tax liability to ITC

Posted by RAJA P M 23 August 2017 109907 Views

GSTR 3B is a simple return FORM introduced by CBEC for the month of July-17 and August-17

Amendment in TCS U/S 206C(1D) of Income Tax Act,1961

Posted by CA Vinita Yadav 06 June 2016 109667 Views

Important Amendment U/S 206C (1D) Of Income Tax Act, 1961 - Effective from 01/06/2016.Finance Bill, 2016 assented by President on May 14, 2016 has now become the Finance Act, 2016 (28/2016).Recently, Section 206C has been amended by Finance act 2016

Joint Development Agreement - A Business Model

Posted by Bhanu Prakash Rao 27 October 2012 109375 Views

Investors who have invested on site/land have many options. One is to retain and wait for good capital appreciation. Another option is to construct a building. For construction owner

Applicability of Cost Accounting Records and Compliance Certificate

Posted by CMA Arif Farooqui 30 August 2012 109204 Views

MAINTENANCE OF COST ACCOUNTING RECORDS As per notification issued by Ministry of Corporate Affairs, dated 3rd June, 2011; The Companies (Cost Accounting Records), Rules 2011 shall apply to every company, including a foreign company, which is engag

Financial Statement Analysis & Interpretation - Part I

Posted by CA. Aryendra 24 March 2012 108702 Views

Financial Statement Includes: Trading & Profit & Loss Account; which gives the result of years working. Profit & Loss Appropriation Account; which gives

Changes as per Companies Act 2013

Posted by CA Vikas Garg 30 June 2014 108699 Views

Dear All,There are some amendments of Comapny Law. I am trying to compile at one place which is usable to us as practice in respect of Companies Law matters :- Meaning of Private Company As per Section 2(68) Private Company means a

Important Suggestions for PCC and IPCC Students for Exams

Posted by Kalpesh Chauhan, 03 August 2010 108693 Views

Suggestions for Group II IPCC. & PCC. Paper 1 & 5 : Accounting & Advanced Accounting. In Accounts Hanif Mukherjee And Padhuka both are best. Try to understand the problems with solutions given in the book and than go for exerc

Service Tax Amendments - Union Budget 2015-16

Posted by CS Aditya Singhania 28 February 2015 108618 Views

Change in Rate of Service Tax Rate The Service Tax rate is being increased from 12% plus Education Cesses to 14%. Effective increase in Service Tax rate will be from existing rate of 12.36% (inclusive of cesses) to 14%. w.e.f:The new Service Tax rate

Analysis of Interim measures u/s 9 and 17 of Arbitration and Conciliation Act,1996

Posted by G S Rao 29 May 2013 108545 Views

Introduction: Arbitration and Conciliation Act 1996 repealed old Arbitration Act and incorporated law relating to domestic arbitration, international commercial