Popular Articles


Closure of Register of Members / Debentureholders/Book Closure/Record Date

Posted by Ajay Mishra 22 April 2021 29780399 Views

Section 154 of the Companies Act, 1956 deals with the closure of register of members or debenture holders but the section does not elaborate the object and purpose of such closure.



Central Excise Records/Returns and Relevance of Cost Records

Posted by CMA Navneet Kr Jain 22 April 2021 20562600 Views

Recently on 30th March CBEC has issued one notification with regard to the documents to be produced during Excise audit and this article is a step towards explaining co-relation of costing and Excise Returns.



Cenvat Credit on own retail shop/showroom

Posted by Arun Kumar Singh 22 April 2021 17470884 Views

The definition of input services in the Cenvat Credit Rules to submit that all the services which are used by the manufacturer whether directly or indirectly till the place of removal are eligible as input service credit.



Minor / Minority and capacity to contract - An analysis

Posted by Alok Rudra 22 April 2021 4772929 Views

Under Section 11, a minor is a person who has not attained the age of 18 years. The age of the majority of a person is regulated by Section 3 of the Indian Majority Act, 1857.



MCA to Review Cost Audit/Compliance Reports

Posted by CMA Navneet Kr Jain 22 April 2021 4670601 Views

MCA to Review Cost Audit/Compliance Reports



VAT on Builders/Developers - Maharashtra

Posted by Krunal.J.Davda 22 April 2021 3363866 Views

Date 10/08/2012 VAT On Builders / Developers in the State of Maharashtra Recent Developments & Methods of computing VAT Liabilty



Cost Auditors Appointment- Revised Procedure w.e.f. 1/1/2013

Posted by CS Ankur Srivastava 09 November 2012 2764312 Views

Revised procedure for the Appointment of Cost Auditor by Companies In continuation of the General Circular No. 15/2011 dated 11th April 2011, Ministry of Corporate Affairs has issued a circular on 06th November, 2012 and further revised the proced



Interest u/s 234A, 234B and 234C

Posted by Tony John 25 May 2024 2539052 Views

Interest u/s 234A, 234B and 234C. Know how much interest required to be paid if delay in filing of tax returns, delay in payment of Advance Tax and deferment of Advance Tax.



Meaning of Deferred Tax Liability & Asset in Simple Words

Posted by Vignesh Killurpro badge 10 August 2020 1993439 Views

Meaning of Deferred Tax Liability & Asset Explained in Simple Words: In Simple words, Deferred Tax Liability is a Provision for Future Taxation. This is in stark Contrast to Provision for Taxation. Provision for Taxation is basically a provision



Bank Account Transaction Limit 2026 with New Tax Rules

Posted by Chaitra Seetharam 25 May 2026 1065303 Views

Updated cash transaction rules for FY 2026-27 under the Income Tax Act, 2025. Check new PAN limits, SFT reporting thresholds, TDS on withdrawals and UPI caps.




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