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Mandatory Audit Trail in Accounting Software: A Game-Changer for Corporate Governance

Posted by Rashmi 06 April 2023 13683 Views

An audit trail is a documented record of the sequence of activities and events that are associated with a specific transaction, process or system.



Managing Your Own Cash Flows

Posted by Kajal Jain 06 January 2011 13682 Views

MANAGING YOUR CASHFLOWS A. A chartered accountant went to his bank, to ask for an overdraft facility. The bank manager was pleasantly surprised. While he was delighted to get a borrower of sound credibility, he was yet curious to know



Impact of imposition of Swachh Bharat Cess: Part 2

Posted by Ashish Chaudhary 18 November 2015 13678 Views

By CA Ashish ChaudharyThis festive season, service sector has witnessed imposition of Swachh Bharat Cess (SBC) in very hasty move by government. It was promised at the time of the budget that it would only be imposed on some services. Govt has gone b



How to Register a Copyright in India

Posted by Dev Patel 14 December 2015 13671 Views

IntroductionCopyright is a legal or statutory right conferred by the law to creators of literary, dramatic, musical and artistic works and producers of cinematograph films and sound recordings. Unlike trademark and



SS-2: General meetings

Posted by Saurabh Agrawal 29 May 2015 13666 Views

APPLICABILITY: all types of General Meetings.CONVENING A MEETING• Authority to call general meeting: Board of Directors. If they fail, any Member of the company may approach the prescribed authority, which may then direct the calling of the Annu



Tax Implications of Trading in Securities

Posted by CA Santhosh Gupta Kethepalli 13 February 2021 13661 Views

With the rise in online trading avenues as well as investor awareness, a larger number of people are now channeling their investments into the financial markets.



Delhi HC allows rectification of GSTR-3B in the month to which the mistake relates

Posted by PARUL 15 May 2020 13659 Views

The Delhi HC in the matter of Bharti Airtel Ltd vs UOI, allowed the rectification of mistakes in GSTR 3B in the same month to which the mistake pertains reading down para 4 of Circular No. 26/26/2017-GST which restricted it to the month of actual finding of mistake.



The impact on affordable housing in GST regime

Posted by CA Vipin Garg 31 December 2017 13656 Views

Measures for promoting affording housing�It is proposed to exempt service tax on construction of affordable houses up to 60 square meters under any scheme



Fraud under provisions of Companies Bill 2012

Posted by CS DHANAPAL 13 August 2013 13655 Views

STRINGENT PUNISHMENT FOR FRAUD UNDER COMPANIES BILL 2012 The Objective of any Company law is to help the development of Companies on healthy lines so at to attain the ultimate ends of the social and economic policy of the Government and also to eq



Taxability of salaried individuals

Posted by Tony John 31 May 2016 13654 Views

SALARY AND TAXABILITY What is previous year?Previous year means financial year starting from 01 April and ending on 31st March. Eg. The current previous year is 2015-2016. What is Assessment Year?Every previous year shall have an assessment year. A




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