Popular Articles


A glimpse of CA final Paper 6B - FSCM

Posted by CA Raksha Shree 13 November 2021 12562 Views

The elective paper is a soothing one as anyone will manage to clear the line even if we allocate just one fifth of the study time as compared to other subjects....



Provisions of Conversion of Partnership firm Into Company

Posted by CS Divesh Goyal 13 April 2021 12556 Views

This article discusses the step by step procedure process of converting a Partnership into a company.



Attract your CA degree !

Posted by CA Saba Naaz 10 April 2017 12556 Views

Hi friends !All students pursuing CA have a goal in their mind. They want the prefix CA in front of their name as soon as possible. They work hard,study day and...



Implications of Swachh Bharat Cess (SBC)

Posted by Meet Vekaria 20 November 2015 12554 Views

Last year's Budget (Finance Act 2015) contained provisions for levy and collection of SBC.Vide Notification No. 21/2015-Service Tax, government notified levy of SBC @ 0.5% as stated in Finance Act 2015 on all taxable services, except those servic



GST Audit - Press Note/ Circular on Annual Return 3rd July - Analysed

Posted by Madhukar N Hiregange 14 January 2020 12550 Views

It appears that this Circular / Press note especially the part on the coverage in audit may have been at the behest of the members who are going to certify. The...



Receipt of Salary in Arrears and Relief u/s 89

Posted by Vikas Sharma 02 November 2019 12548 Views

Sometimes you may have received a portion of your salary in arrears or in advance, or you may have received a portion of your family pension in arrears or in a...



Get out of the Vicious Circle of Attempt and Failure

Posted by Ashutosh Rathi 12 February 2018 12546 Views

Failure-Attempt-Failure can be a vicious circle for many CA students and it becomes quite a frustrating experience to get off from the loop. The life seems to



Ethics for leaders

Posted by Madhukar N Hiregange 06 July 2011 12546 Views

ETHICS FOR LEADERS CA Madhukar N.Hiregange Where the mind is without fear and the head is held high, into the heaven of freedom my father let my country



CA Final ISCA Key Topics May 2017

Posted by Rupesh Maheshwari 14 August 2017 12545 Views

CA Final ISCA - Important Questions May 2017



TCS on cash sale of goods or services

Posted by CA SONIYA AGARWAL 03 June 2016 12545 Views

Finance Act, 2016 imposed TCS on cash sale of goods or services with effect from 1-6-2016. New Sub Section (1D) of Section 206C is as follow: Every person, being a seller, who receives any amount in cash as consideration for sale of bullion or jewell




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