Popular Articles

FAQ on Peer Review Board

Posted by Niyati 18 November 2011 17932 Views

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)?

Posted by Neethi V. Kannanth 07 January 2021 17931 Views

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

Posted by CA Bhavik Mehta 11 November 2013 17924 Views

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

Section 73 - Prohibition on acceptance of deposits

Posted by CA PUNIT VERMANI 16 October 2014 17917 Views

(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

Posted by Amit Dobhal 27 January 2014 17911 Views

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

Tax Resident Certificate

Posted by Neethi V. Kannanth 23 February 2024 17910 Views

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.

Understanding the Tax Implication on Dividend Received

Posted by CA Pallav Singhania 17 January 2019 17907 Views

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

Posted by Guest 13 May 2015 17904 Views

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

Posted by CA M. ASIF FAROOQUI 31 May 2016 17901 Views

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