Articles by CA. Rayan Sequeira

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Win or Loose The option is Your's

  CA. Rayan Sequeira    06 October 2007 at 16:15

The turnaround in the Indian economy has paved way for new & sophisticated Financial instruments to mark their arrival on the scene, thereby broadening the "Investors' Basket". In the year 2000, the Indian capital markets welcomed one of such ins



MAT Credit - An overview of its rationale and impact

  CA. Rayan Sequeira    06 October 2007 at 16:15

"There was an era when the corporate entities mocked at the income tax department, since they had sizeable profits as per the accounting books but ended up contributing nothing to the coffers of the department. Taking the tax provisions to their adva



Foreign Direct Investment In Retail Sector

  CA. Rayan Sequeira    06 October 2007 at 16:15

Introduction:Retail sector being one of the most important and prominent sectors in India, has solved the problem of unemployment and has served the ultimate consumers to the best. Retailing has been in recent trend with attractive outlooks & imp



Receiving "GIFT" a costly affair????

  CA. Rayan Sequeira    06 October 2007 at 16:15

Our ex-Miss Duniya, Mrs. Cashwarya Bachpan got a GIFT of Rs.25 crores from Mr. Amitaap Bachpan on the occasion of her wedding bells with the Dollywood heartthrob Kabhi-shake Bachpan. Bachpan family had already been in news due to the various notices



Taxing Job Work

  CA. Rayan Sequeira    06 October 2007 at 16:15

The Indian Taxation system is spreading its wings so wide that it is hard to find a trading or service activity not falling under the ambit of indirect taxation. However the Government has encouraged small enterprises like job workers, to operate on



Exposure draft on AS 12

  CA. Rayan Sequeira    06 October 2007 at 16:15

The Institute of Chartered Accountants of India (ICAI) has come up with the exposure draft on AS 12(revised). AS 12 (exposure draft) deals with accounting for Government grants and disclosure of Government assistance. AS 12 deals with the accounting



Professional Ethics - An Introductory Course in Value Education

  CA. Rayan Sequeira    06 October 2007 at 16:15

Ethics generally means the science of conduct or morality. Ethics are a blend of customs and cultures followed by people and are important in all kind of work we do, be it business or profession.Equally it applies even to our profession and we cannot



SUPPORTIVE E- GOVERNANCE

  CA. Rayan Sequeira    06 October 2007 at 16:15

No one can deny that the prosperity of a country largely depends on prosperity of its corporate world and the prosperity of its corporate world is facilitated through a simple and hassle free Company Law and its Practices. Unless comprehensive e-gove



You can have the cake n eat it too..

  CA. Rayan Sequeira    06 October 2007 at 16:15

How about getting bonus without having to pay up any tax on it? Sounds interesting. Wondering whether it can be possible? Perhaps, you have not heard of Bonus Stripping. What might sound, as Bonus extravaganza in layman's term is "Bonus Stripping" un



Service Tax on Works Contract and Renting of Immoveable property - An Analysis

  CA. Rayan Sequeira    06 October 2007 at 16:15

1. Works Contract Service The insertion of the new category 'Works contract Service' has brought in the service component involved in the execution of works contract liable to service tax where the transfer of property in goods is liable to sale