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Clause wise discussion of form 3CD- Part 1
Clause 1- Name of the assessee Under clause (1) the name of the assessee whose accounts are beingaudited under section 44AB should be given. However, if the tax audit is inrespect of a branch, name of such branch should be mentioned along withthe nam
Applicability of Rule 6 of CCR for interest income
After the introduction of Negative list of services from 01-07-2012 there are many issues arising with respect to Cenvat Credit availment, utilization and also appl
FAQ on New Companies Act, 2013- Auditor's Restricted Services
Our firm also renders accounting services for a client for the year 2014-15. Can we be the auditor for the year 2014-15.According to Sec. 144 an auditor appointed under this Act is bound by the Board of directors or the Audit committee to provide o
Taxation of share of AOP in the hands of companies
Membership of AOP/ BOI. Section 67Aof Income Tax act 1961 deals with method of computing members share in income of AOP / BOI. As per the Sec67(A). (1) In computing the total income of an assessee who is a member of an association of persons or a bo
An opportunity to file six year ITR to claim TDS
An Assessee Can only file return for last 2 years and claim refund if any due and not beyond that. In case he missed to file return within prescribed timeline he has no choice other than to forget his refund claim.Income Tax Department in Latest circ
XBRL becoming all pervasive!
XBRL is an electronic format for communication of business and financial data which is revolutionizing business reporting around the world. The standardization in-built in the XBRL documents provides significant benefits in the preparation, analysis
FM forms 2 Committees for facilitating implementation of GST from April 1, 2016
Dear Professional Colleague,FinMin forms 2 Committees for facilitating implementation of GST from April 1, 2016Bracing to roll out the new Indirect tax regime � Goods and Services Tax (�GST�) from April 1, 2016, the Central Governme
Importance of written representation in Audit
IMPORTANCE OF WRITTEN REPRESENTATION IN AN AUDIT IntroductionCompanies Act 2013 has increased the responsibility of the auditor to manifold. The auditor has to take into consideration many factors while issuing report to the members of the company.As
Some important judgment of Service Tax
Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue:1. Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refun
RBI blame - Ripple effect as Businesses & common man bear brunt of RBI incorrect decisions
In this article, author makes an effort to explain the damage caused to Indian economy,its businesses & common man due to 4 main incorrect decisio
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