Popular Articles

Levy under GST comparison with current regime

Nagendra Hegde 30 January 2017 at 10:48

Brief comparison on levy aspects under GST

Budget 2014: Numbers that will matter the most

Satvir Singh 08 July 2014 at 12:23

10th July, 2014 is the day Finance Minister Arun Jaitley will present maiden budget of Modi government. Emphatic election win on the backdrop of massive campaign which promised moon to the citizens means the hopes from new government is very high. Bu

Do's and Don'ts in Examination - Part 3

CA Madhukiran Reddy 13 April 2011 at 15:22

Dos and Donts in Examination - Part 3 -In the Examination Hall Friends, till now we completed the two parts on this series which got the huge response from your side. The first part of this series deals with dos and d

IND AS 12: Income Taxes

Jerold Ferreira 04 October 2021 at 09:38

Income taxes as per the Indian Accounting Standard 12 include both domestic and foreign taxes, which are based on taxable profits. It also includes withholding taxes.

Alimony and Tax Implications

Manish Negi 28 December 2012 at 11:59

Meaning of Alimony Alimony or maintenance is a U.S. term signifying a legal obligation to provide financial support to one's spouse from the other spouse after marital separation or

What I felt about my memory

Manmohan ACA, CS 24 December 2010 at 18:45

What I felt about my memory (With 10 rules) I has been more then 20 months I did not contribute any article to CAclub (My last Article on 'Derivative' published on 22 March, 2009 ), although I always remained attached to CAclub in ot

Yearly Compliance under SEBI LODR Regulations, 2015

CS Ankur Srivastava 18 March 2016 at 10:46

GUIDANCE CHECK LIST � LISTED COMPLIANCES Under SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 Date of Applicability: W.e.f. 30th November, 2015 Quarter I : April to June Compliance to be done in the Month of April to

Rule 86B of CGST Rules and its Impact

Indira Priyadarsini Kota 07 January 2021 at 09:28

Rule 86B has been introduced with an intention to curb unfair practices by traders to avail ITC and stop creating fake invoices to increase the turnover without any financial credibility.

Assets and Debt Management Using ABS and MBS

CA Arnab chakraborty 18 October 2013 at 12:30

This Discussion is about Asset-Backed Securities and Mortgage Backed Securities and use of it for releasing obligation for a specific fund created with specific purposes, say pension fund. A new Pension Investment committee has been formed

Circular 18/2022 issued by CBDT on Section 194R

Shikhar Khurana 19 September 2022 at 10:48

Vide the powers conferred under sub-section (2) of section 194R of the Income Tax Act, 1961 (‘Act’) the Central Board of Direct Taxes ('CBDT') has issued guidelines for removal of difficulties in implementation of this section. These guidelines are binding on the income tax authorities and on the person providing such benefit/ perquisite.