Popular Articles

Interpretation of Section 274(1)(g)

Posted by CA Pabbaraju Laxmi Narasimha 28 October 2011 105233 Views

Interpretation of SEC 274(1)(g) This article explains the typical interpretation of this section in simple terms. According to Sec 274(1)(g) of the Companies Act,1956, A director of a public company is disquali

Service Tax RCM on works contract

Posted by Pankaj Gandhi Jaiswal 26 March 2016 105176 Views

Date : 19.03.2016M/s. ABC LLP ( Service Provider )M/s. XYZ Limited ( Service Recipient ) Ref: Service Tax on Works Contract and RCM Opinion Before giving opinion on the issues it will be useful to refer the questions related with this transaction. A

Interest under Service Tax

Posted by AKASH PHOPHALIA 20 August 2014 105152 Views

Interest Hammer on assessee- Illustrated Interest on Service Tax is charged in accordance with the provisions of Section 75 of Finance Act 1994. Rate of Interest up to 01/10/2014 is simple interest of 18% per annum on delayed payment of tax (3% conce

Sensex and Nifty calculation simplified

Posted by CA Chiranjiv Kumar 05 November 2013 105103 Views

Have you ever wondered what the SENSEX and NIFTY is? How are they calculated? SENSEX i.e. Sensitive Index is the benchmark index of Bombay Stock Exchange (BSE) composed of 30 of the largest and most actively-traded stocks of BSE. Calculation Method

Guidance note on accounting by real estate developers

Posted by CA Sachin D Jain 14 June 2012 105084 Views

GUIDANCE NOTE ON ACCOUNTING FOR REAL ESTATE TRANSACTIONS (REVISED 2012) SIMPLIFIED 1) Applicability i) To the enterprises dealing in land, building and / or rights related thereto as sellers or developers. ii)

Registers to be maintained under the Companies Act, 2013

Posted by Varad Khambete 12 May 2014 105022 Views

A list of various registers to be maintained under the Companies Act, 2013 is given below in brief. Section Chapter/ Rule No.] Name of the Register Prescribe

Proposed income tax amendments in Budget 2012-13-Part-2

Posted by Amit Bajaj 20 March 2012 104957 Views

Consideration in excess of F.M.V of shares to be treated as income from other source if consideration received is in excess of Face Value of shares: It is proposed to insert a new clause (viib) in the aforesaid sub-section so as to provide that w

How to score well in CPT?

Posted by Guest 25 June 2013 104380 Views

Hey friends, Today I am going to tell you people how to pass or get a rank in CPT? The reason I am telling you people pass/get a rank is you have to pass in order to get a rank, and you have to follow my steps or take good things from my procedure

An overview of Section 194 J of Income Tax

Posted by Amol Gopal Kabra (CA,CS,DISA) 16 December 2009 104378 Views

Section 194 J – An overview (Effective 1.10.2009) Section 194J of the Income Tax Act, 1961 has the heading a “Fees for Professional and Technical Services”. However the Section covers the following categories 1. Fees for Profe

Self Study Vs. Tuition Classes - The Burning Debate

Posted by CA Sourabh Agarwal 19 September 2011 104368 Views

Should I go for self study or coaching? What subjects to take and what to leave at a time? Which faculty will be good? Either go for all subjects at once and then revise at own? I think almost each one of us has been caught in such a situation. The