Articles by dheeraj kr singh
View Full Profile
WHO IS ENTITLED TO BONUS ?
dheeraj kr singh 17 March 2009 at 19:09Every employee of an establishment covered under the Act is entitled to bonus from hisemployer in an accounting year provided he has worked in that establishment for not less thanthirty working days in the year on a salary less than Rs. 3,500 per mo
HISTORICAL BACKGROUND OF VAT
dheeraj kr singh 03 February 2009 at 12:24Ever since 1954, when the tax on value added was introduced in France it has spread to alarge number of countries. This tax was proposed for the first time by Dr. Wilhelm VonSiemens for Germany in 1919 as an improved turnover tax. In 1921, VAT was su
PERSON LIABLE TO PAY SERVICE TAX
dheeraj kr singh 01 February 2009 at 14:54Section 68 of the Finance Act, 1994 is the principal section which fixes responsibility to payservice tax. The powers to decide time and manner of payment of service tax have beengranted to the Central Government vide Rule 6 of the Service Tax Rules,
Legal Necessity of Provision for Depreciation
dheeraj kr singh 13 January 2009 at 16:41On account of the provision under section 205 that, no dividend shall be declared except out of profitsarrived at after providing for depreciation in accordance with the provisions of the Act, it has becomeobligatory for every company distributing di
Popular Articles
- GST Compliance Alert: Check and Rectify Past Claims Before November 2024
- Revision TDS Return Online: Process and Advantages
- RCM on Rent for Family-Owned Properties: Impact of Notification No. 09/2024
- GST Amnesty Scheme 2024: Sec 128A of CGST Act 2017
- Resolving Gaps Between GSTR-2B and GSTR-3B Data
- Updates Related To Revamp of IT Act 1961
- Understanding the New IMS (Invoice Management System) on GST Portal
- Choosing the Best Tax Regime for an Annual Income of Rs 10 Lakh: New vs Old
CAclubindia
