what is difference between arise ,accures and recived in income tax point view?

One of my friends cleared his first group in nov 2014, he joined the articles, filled the registration form and sent it to ICAI. very soon after sending his articles registration form to ICAI, he is not interested in continuing with the same firm. Till now he didnot receive his registration letter. Can he cancel his regostration without applying for termination? Since his registration is not yet effected, is there any process of cancelling the registration without going for termination?

Please resolve this at the earliest...!!!

Thanks in advance :)

Right now I am referring ashish kalra for fm ca ipcc but I am finding it's language bit difficult so can you please suggest me some good books for ca ipcc fm with simple language in which topics are explained with examples.

X Pvt. Ltd. has finalized the accounts and annual report for the year ended 31/03/2014 are prepared. The same are adopted in AGM, filled with ROC, Income tax Return has been filled according to the accounts adopted, Auditor’s Report has been prepared and tax audit report is also filled. Now X Pvt. Ltd. wishes to revise the accounts for the year ended 31/03/2014. Kindly suggest according to which act are we supposed to revise the accounts (i.e. Companies Act 1956 or Companies Act 2013) also we wish to know that what other compliances we will have to comply with.

direct entry in ca without cpt attampmt and what is duration after cpt

Sir,
My CS registration no is 120305707/02/2009. I done my extension in 2014. which was valid up to 31.01.2015. now it had expired

I have already cleared my Module I,II & III of professional programmed. Only module IV is left to clear.

Kindly clarify me that whether i should do extension or Denovo registration?

is there any site which is providing video lectures for CS executive ?
I am doing CA articleship and dont have time to attend classes as i have classes for my final i can prepare accounts tax and costing but for other subject i need assistance.

Please help me with your valuable advices.

Dear sir,

I want confirmation regarding transfer of article ship- Sir I have started article ship from 10/03/2014 and after completion of 6 month 27 days period, I have taken transfer on 06/10/2014 I have re-join gap of 2 month on 24/11/2014.

My query is my 1year article ship will complete on 09/03/2014 or 27/04/2015.

Please reply me its urgent . I want transfer at what date it will be possible..........

How many days it takes to receive articleship registration letter by courier from the date of articleship form submission

Sir,
I have registered for M.com(correspondence) in November, and I'm not at sended 112 Form. If I want to send now, please guide me the proceedure.