Popular Articles

Issue And Redemption Of Preference Shares : Section 55 Of The Companies Act, 2013

Neha Rajan Redekar 07 September 2021 at 17:54

Preference shares are those shares which has priority over the equity shares in payment of dividend. These shares not only have a preferential right to receive dividends but also repayment of capital on winding up.

Service tax on construction Industry- Overview

CA. RAVIKUMAR 04 November 2013 at 11:40

Background: As per the Board's Circular No.108/02/2009-ST, dated 29.01.2009, Services provided by the Builders/developers prior to 01st July 2010 were not taxable but after 01st July 2010 Construction services provided by the Builders/de

How to Surrender PAN - Practical Approach

Hetvi Sheth 21 September 2016 at 11:00

It is always a better option to visit the Income Tax department and ensure the surrender process is completed through consultation of respective jurisdiction

Career opportunities for Chartered Accountants

CA. Dashrath Maheshwari 18 February 2008 at 11:07

There are plenty of exciting opportunities awaiting a fresh chartered accountant. While each career stream provides growth perspective, a careful selection of the career stream is important for meeting long-term personal aspirations and financial goa

Auditor: A bloodhound without teeth or a watchdog without eyes

sourav 20 July 2015 at 10:46

Auditing refers to inspection and examination of financial books of an organization in a systematic manner to ascertain whether the financial statements present a true and fair view of the concern.In observing the above the auditor is required to mak

Importance of corporate governance and companies act, 2013

CA Amrita Chattopadhyay 02 September 2015 at 13:36

IntroductionThe term Governance refers to the process of governing, whether undertaken by government, market or network, whether over a family, tribe formal or informal organization or territory whether through general laws, norms or po

Forfeiture of Shares

CS Ankur Srivastava 19 September 2011 at 18:21

While making calls the following basic requirements must be satisfied: (i) For each call at least 14 days' notice must be given to members. (ii) Stock exchange(s) shall be advised of the proposal a

How to register as a legal heir to do e-filing on behalf of deceased

Ganeshbabu K 21 March 2013 at 11:19

User should register as a Legal Heir to do e-Filing on behalf of the deceased. This is a new feature provided for Individual user. A Legal Heir can file Income Tax Return, View Status of Income Tax Return, ITR-V Acknowledgment and other fi

Points to be noted while doing statutory bank branch audit

CA. Sangam Kumar Aggarwal, 29 March 2017 at 10:51

Statutory bank branch audit tips and its details document for checking details for audit purpose. Along with statutory audit of bank auditor submit LFAR

Essential life lessons from 6.5 years of my CA journey

Anurag Pandey 16 September 2019 at 11:27

In these 6+ years of corporate life, I have learned many lessons, learnt new things and have gone through some very tough times as well. I like to share my experiences with the intent that someone can learn from mistakes.