Popular Articles

Why we should file the return? If salary is less than 5 Lakh

Abhishek Ranjan Singh 27 February 2012 at 12:55

Why we should file the return? if CBDT exempts return-filing for salaried having total income upto Rs 5 Lakh. IN MY OPINION IT IS ALWAYS BETTER TO FILE THE RETURN Some reasons:- 1.The tax department has notified that individuals with salary

Valuation Under Companies Act 2013

CA S K MISHRA 09 December 2013 at 11:36

What is Valuation? International Valuation Standard Council has defined Valuation as the process of determining the Economic Worth of an Asset or Company under certain assumptions and limiting conditions and subject to the data

Reverse Charge Under GST - Understanding

Madhukar N Hiregange 29 August 2017 at 10:41

With authors permission being adapted and hosted.Reverse Charge Mechanism, popularly known as RCM is well known to the Service tax assessees though it was onl

Determination of Share Exchange Ratio for Amalgamation

Rasesh 11 March 2010 at 16:58

The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am

AGM can be held on Sunday

CA Nitesh Kumar More 06 April 2013 at 12:03

Vide letter No. 8/5(1669/65-PR dated 21-1-1963, AGM can be held on Sunday in certain cases: CA Nitesh More AGM CAN BE HELD ON SUNDAY PREPARED BY CA NITESH MORE: 9883157484 CASE 1: YES, ADJOURNED AGM CAN BE HELD ON SUNDAY. CASE 2: YES, AG

How to get a rank in CA?

Vidhyashankar 08 June 2009 at 13:11

This seems like a vexed question.Some avoid it saying, "Hey! Passing itself is difficult.If Im terribly lucky, I would get a rank."Some say, "Dont keep such aims like getting a rank.You might miserably fail"Some even say, "Ra

Exemption to Section 64VB of the Insurance Act, 1938

FCS Deepak Pratap Singh 16 September 2021 at 09:39

The provisions of Section 64VB of the Insurance Act, 138 provides that an insurance company will not resume/accept risk unless insurance premium received in advance or before the date of assumption of risk.

Adjournment of Annual General Meeting--A Write-up

Ankur Garg 24 September 2010 at 13:39

Dear Members, Please find below a brief write-up on adjournment of Annual General Meeting for you

Recent VAT Amendment in State Budget

CA CS Pawan Jajoo 09 April 2012 at 11:40

Changes in MVAT Act 2002 by the budget A. CHANGES IN TAX RATES : MVAT : 1. The exemption to wheat, rice, pulses and their flours, turmeric, chillies, tamarind, gur, coconut, cumin seeds, coriander seeds, fenugreek and parsley (Suva

Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

CS M.Kurtrala Nathan 17 June 2014 at 12:49

Rule 1- Short title and Commencement: These rules may be called the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. They shall come into