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Income Tax Amendments applicable for AY 2023-24 (FY 2022-23)

  Geetanjali Pandey    18 April 2023 at 09:33

This article will outline some of the important amendments made by Finance Act, 2023 which is applicable for FY 2022-23 (AY 2023-24) which we need to take care of while filing ITR of AY 2023-24.



EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE

  dipesh    19 May 2008 at 13:58

Sec 3 of Central Excise Act 1944 is the charging section.As per the section Excise Duty will be leviable if there is1)Manufacture2)Excisable goods3)IndiaThe goods have to be movable and marketable.So with regard to criteria of "movable" man



Role of a Company Secretary

  CS Praveen Jain    22 April 2009 at 12:38

Company Secretary-The range of services that a Company Secretary is trained to carry out is wide. In actual practice, it will depend upon the size of the company he is working with. The nature of activities that the company is engaged in will also a



Union Budget 2021 | GST Audit by CA/CMA Discontinued but More Onus Put On assessees

  CMA Navneet Kr Jain    02 February 2021 at 08:57

The budget presented on 1st Feb 2021 has brought some good news for the assesses but adverse news for professionals like CMAs and CAs on the GST front, with regard to the discontinuance of GST Audit.



Early bird or midnight oil? When to study?

  hardik    20 November 2015 at 15:33

EARLY BIRD OR BURNING THE MIDNIGHT OIL?Hello friends, I have been thinking to write an article on this subject, many student who make plans for their exams as their exams approach select a time to study either it can be morning time or it can be nigh



New Forms for filing appeal under Customs/Excise/ST:1-6-2013

  Bimal Jain    16 April 2013 at 12:51

New Forms for filing appeal under the Customs, Excise and Service tax laws w.e.f 1-6-2013 Please note that the Central Government has amended the Customs (Appeals) Rules, 1982 [the Customs (Appeals) Rules] vide Notification No. 37/2013



Essence of Planning for a CA Aspirant

  CA Priyank Singhi    12 January 2013 at 13:19

What do we mean by planning? Planning is the process of thinking about and organizing the activities required to achieve a desired goal. It involves creation and maintenance of a plan. Planning always has a purpose achievement of a goal or



Important issues pertaining to amalgamations

  Durga Rao    04 August 2009 at 12:39

Section 390 to 395 of Companies Act, 1956 deal with arrangements, amalgamations, mergers and the procedure to be followed for getting the arrangement, compromise or the scheme of amalgamation approved. The business people or the MBA students look a



Small Company w.e.f 1st April 2021

  CS Afsarjahan Quraishi    20 September 2021 at 09:34

Section 2 (85) of Companies Act, 2013 defines limits for the identification of Small Company.



Internal Audit- 'A Shift'

  Jitendra Jain    03 October 2012 at 12:43

A shift from Conventional Internal Audit to Risk Based Internal Audit The present Internal Audit across small and mid-sized organisation involves a dry review of Purchase, Sales, Operations, Finance and Payroll fun




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