Popular Articles


Residential Status - Am I Resident or Non-Resident?

Posted by Hardik Lashkari 30 May 2018 15010 Views

Non-understanding of correct residential status creates a high buzz for persons residing outside India or the persons visiting foreign for most of the year.



Major Highlights of Companies Bill, 2012

Posted by CS DHANAPAL 25 January 2013 15006 Views

Companies Bill, 2012, after a very long journey and with many stumble blocks, has finally seen the light of day in Lok Sabha. After much speculation and eagerness on the subject, Lok Sabha finally approved the Bill on the night of 18th December, 2



Dividend Income Taxability From AY 21-22 Onwards

Posted by Varsha Nayyar 13 October 2021 15006 Views

Finance Act, 2020 made the amendment that dividend income shall be taxable in the hands of the shareholders and the burden of tax payment is shifted from the company to the shareholders.



How can make an audit effective by coordinating audit aspects & audit procedures

Posted by Praveen Kumar Daga 25 May 2007 15005 Views

Beforestating anything I have two words to explain aspects and procedures. Now if wewant to do any work perfectly than we should know the aspects and proceduresrelated to that particular work. To be professional in our work we shouldanalyze first wha



Analysis of Section 44AD Presumptive Taxation

Posted by akanksha 11 July 2017 15002 Views

Profits and gains of business on presumptive basisSection 44 AD(1)Notwithstanding anything contained in Sec. 28 to Sec.43C (that means deduction under these sec...



Consolidation of Accounts is not mandatory for unlisted company - False.

Posted by CS Rahul Goyal 06 August 2016 14999 Views

Clarification on relaxation from providing Consolidated Financial Statement



POEM - Redefining taxation of foreign arms managed from India

Posted by Tony John 24 December 2015 14997 Views

POEM � is the buzzword of corporates having subsidiaries outside India and foreign firms outsourcing high end critical functons to India . This concept is introduced to tax in India income which has been earned by foreign corporations managed



A Journey Into stock Market - Part 4

Posted by SANYAM ARORA 02 December 2014 14994 Views

Greetings of the day to all the members of CCI Family. Thanks for appreciating my previous 3 parts. I hope that I am able to satisfy the expectations of CCI members. The link to the previous 3 parts are given as under - Journey into



Tips by All India Rank Holders to ace in CA Exams

Posted by Poojitha Raam Vinay pro badge 01 November 2022 14994 Views

Here are a few tips from the All India Rank Holders who have practiced this diligently and gained success.



Committees and Mechanism to be formed under CA, 2013

Posted by Nisha Sharma 08 October 2020 14992 Views

Here is a small tabular summary of the committe of mechanism to be adopted by the companies under Companies Act, 2013 S.No. Committee/Mechanism to be adopted Applicability Constitution Section and Rules applica




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