CAclubindia Articles
Requirement of Actuarial Valuation services in compliance of AS 15
The article given below may help you to understand the requirement of actuarial valuation services in compliance of AS-15 (Revised 2005) under various employee benefits plans such as Gratuity, Leave Encashment , Pension, etc. :-Accounting & Discl
CBEC issues guidelines for detailed manual scrutiny of ST-3 Returns w.e.f. August 1, 2015
Dear Professional Colleague,CBEC issues guidelines for detailed manual scrutiny of ST-3 Returns w.e.f. August 1, 2015Background:The Central Board of Excise and Customs (�CBEC� or �the Board�) vide Circular No. 113/07/2009-ST d
Pay as you earn scheme of advance tax
In today's Scenario, the collection of advance tax by Government of India amounts to a big share in the revenue of Indian Economy. Advance tax is paid in the year in which income is received. There
Manufacture under Central Excise Act
The term manufacture refers to a process involving the conversion of an input into a completely different output.As per section 2(f) of Central Excise Act, 1944 (CEA), manufacture includes any process: Incidental or ancillary to the completion of a m
ST - Reverse charge mechanism
In 2012, Govt. of India has changed the overall taxation of Service tax and that time they had presented a different taxation method to levy service tax on services which was negative List Based taxation method. All the services except services provi
Story of independent directors
Background Ideally speaking Independent Directors play crucial roles in the governance of their companies. They bring in valuable, independent and objective judgements, views and opinions to the Board of Directors, {in short, the Board}, raise import
CBEC specifies conditions and safeguards for issuing digitally signed invoices and maintaining e-records
Dear Professional Colleague,CBEC specifies conditions and safeguards for issuing digitally signed invoices and maintaining e-recordsBackground:The Service Tax Rules, 1994 (�the Service Tax Rules�) were amended vide Notification No. 5/2015
Availment of credit based on computer generated invoice: Pre and Post Budget 2015-16
Availment of Credit based on computer generated invoice: Pre and Post Budget 2015-16 CA Ashish Chaudhary
Service tax on reimbursable expenditure - Paradox rejuvenated
INTRODUCTION:Incurring of reimbursable expenditure by service provider during the course of providing his services and service receiver subsequently reimbursing them is the inevitable business expediency in certain service sectors. Inclusion of this
A brief note on export promotion capital goods scheme
Introduction:The Export Promotion Capital Goods (EPCG) scheme was one of the several export-promotion initiatives launched by the Government in the early '90s. The basic purpose of the scheme was to allow exporters to import machinery and equipm
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