The accounting standards 30-32 suggest reclassification of financial assets into various sub-categories such as FVTPL, HTM, AFS etc. These jargons appear to be technical, but in reality we already know them under different name. This article is inte
Relevant For May 2011 and November 2011 examinations The major changes for May 2011 and November 2011 examinations are made in the January 2011 edition of the Study Materials which are given hereunder Financial Reporting Chapter 1
ROLE OF CAPITAL MARKET Capital market plays an extremely important role in promoting and sustaining the growth of an economy. It is an important and efficient conduit to channel and mobilize funds to enterprises, and provide an effective source of i
Now a days, every assessee who is doing investment in shares are getting hitted hard by the impact of section 14A. The AO are adding back a huge sum on account of this, whereas the assessee had not e
Guidelines for reporting TDS transactions where amount paid to deductee has not exceeded the threshold limit Guidelines for reporting TDS transactions where amount paid to deductee has not exceeded the threshold limit in the first quarter but in sub
Just sharing some tips for financial management (FM) subject. If you havent complete FM till now or if you are lagging in this subject, then its for you. ✔First of all do not hurry to complete this subject, take one month time to
Income Tax Department nowadays selects almost all cases for scrutiny assessment under section 143(2) of Income Tax Act 1961 based upon AIR(Annual Information Return) transactions or through CASS. It is sometimes seen that when a case is selecte
Managerial Remuneration The General Circular No. 4/2011 Dated:- 4th March, 2011 issued by Ministry of Corporate Affairs is welcome. Some grey areas in the provisions of Section 309 and Section 198 will now stand clarified with this circular. For the
ISSUES IN CAPITAL GAINS INTRODUCTION The concept of Capital gains needs a thorough study and interpretation to understand and apply them practically. Hence, the issues on capital gains are mostly concept oriented and often vary on the
Section 29(4) of Punjab VAT Act 2005 provides that an assessment u/s 29(2) or 29(3) may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later. Proviso to the said sub sec
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