Popular Articles

FAQ on Peer Review Board

Niyati 18 November 2011 at 12:29

ICSI Guideline No. 1 of 2011 - Guidelines for Peer Review of Attestation Services by Practicing Company Secretaries FAQs on Peer Review 1. What is Peer Review? Ans. Peer Review is a process used for examining the work performed by ones

How to Calculate 5% Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4)?

Neethi V. Kannanth 07 January 2021 at 09:28

In this article, we discuss the computation of Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4) including, computation as per Books of Accounts and GSTR-2B, and claim of balance ITC.

Insider Trading: Indian Perspective

CA Bhavik Mehta 11 November 2013 at 12:58

The buying or selling of a security by someone who has access to material, nonpublic information about the security.Insider trading can be illegal or legal depending on when the insider makes the trade: it is illegal when the material information is

Financial Statements - Journey from Preparation to Approval in the AGM

Karthik Potharaju 06 November 2021 at 09:39

The Story Of The Financial Statements - From Preparation To Their Approval In The AGM

Section 73 - Prohibition on acceptance of deposits

CA PUNIT VERMANI 16 October 2014 at 11:33

(1) On and after the commencement of this Act, no company shall invite, accept or renew deposits under this Act from the public except in a manner provided under this Chapter: Provided that nothing in this sub-section shall apply to a banking company

India's Fiscal Deficit at a Glance

Amit Dobhal 27 January 2014 at 11:55

Introduction Indian economy is currently facing lot of challenges in many front whether its policy paralyses, falling rupee rate, inflation, current account deficit etc. but one of the critical which has a severe impact on everyone is Fiscal D

Understanding the Tax Implication on Dividend Received

CA Pallav Singhania 21 July 2018 at 12:11

Being a taxpayer, you may have some doubt about the taxability of dividend income while filing your income tax return. Whether the dividend income is taxable? ..

Cost control and cost reduction

Guest 13 May 2015 at 11:00

Cost accounting has been defined as �that branch of accounting which deals with the classification, recording, allocation and summ

Rates of service tax in case of Reverse Charge w.e.f. 01.06.2016

CA M. ASIF FAROOQUI 31 May 2016 at 10:59

Service Tax under reverse Charge On or After 01.06.2016 CA M ASIF FAROOQUI Sl. No. Service Abatement if any Effective ST Rate (including SWC & KKC) % payable by service provider

Tax Resident Certificate

Neethi V. Kannanth 08 September 2022 at 09:02

In order to obtain the relief from double taxation of income under DTAA, one must obtain a certificate of residence known as Tax Residency Certificate. Tax Residency Certificate once issued is valid for an entire financial year.