Popular Articles

Audit Committee - An Overview

CMA. CS. Sanjay Gupta 13 January 2012 at 12:24

Audit Committee An Overview (Section 292A of Companies Act, 1956 & Clause 49 of Listing Agreement) An Audit Committee is a key element in the Corporate Governance process of any organization. The emergence of corporate gove

10 Golden Rules by a Chartered Accountant

Author CA Vikram Verma 26 June 2015 at 10:29

A CA not only knows about Investments and Financials Statements but the rules of leading a great life too. A Chartered Accountant, on an average, goes through so many experiences of life while dealing with different situations. Hereunder are the ten

Brief about Service tax Centralized Registration

CMA Ramesh Krishnan 19 October 2010 at 12:02

Introduction: Centralized service tax registration has been introduced by the Service tax department with effect from 1.4.2005 and the rules for Centralized registration has been made more simplified with effect from 2.11.2006. Even though the rul

Profession Tax Maharashtra- Recent changes

CA CS Pawan Jajoo 19 February 2013 at 11:55

CA Pawan Jajoo Amravati. M-9422917369 Points- Profession Tax E-Enrollment- 3rd proviso to Sec 3(2) is inserted from 01.05.2012. Which states that, a person who is liable to pay tax has remained un-enrolled; then, his liability to pay tax under

Duty Drawback - Customs Act,1962

CA S.SAIRAM 16 July 2010 at 12:59

DUTY DRAWBACK - CUSTOMS ACT, 1962 Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. One (Se

TDS on Rent u/s 194I

CMA Poornima Madhava 27 May 2015 at 10:28

What is tax deduction at source?Persons responsible for making payment of income (rent), are responsible to deduct tax at source and deposit the same to the Government Treasury within the time stipulated.The recipient of the income (though s/he gets

Compliance Part-2: Filing of Form MBP 1: Interest of directors

praveen 30 June 2014 at 12:57

The road moves on so does my think tank series. Thanks to the tremendous response on my article on filing of returns related to deposit in Form DPT 4.You can read about it at the following linkhttp://www.caclubindia.com/articles/immediate-compliance-

64 Tax Audit Problems & Solutions

CA Nitesh Kumar More 05 September 2013 at 13:26

TECHNICAL ISSUES - FAQ BY ICAI 1. PROCEDURE TO UPLOAD TAR

Shifting of registered office from one ROC to another ROC within the same state

Ankur Garg 16 August 2014 at 11:56

Procedure for Shifting of Registered Office from the Jurisdiction of One ROC to another ROC within the same State Dear All, In my previous 2 articles of this series titled Procedure for change in Registered Office we had discussed abou

Understanding Income from Other Source with Latest Case Laws

Manish Kumar Agarwal 25 June 2012 at 12:04

Any income which does not fall under the heads of Salary, House Property, Business & Profession and Capital Gain will fall under the head Income from Other Source. Hence, this is the residuary head of income. Hence, it is very important to under