CAclubindia Articles

FTP 2015-2020 provision related to 100% EOU

Posted by CA Sandeep Kumar 25 May 2015 10018 Views

FOREGIN TRADE POLICY 2015-2020(SELECTIVE CHANGES FOR 100% EOU) After a long waiting period, FTP 2015-2020 has been released with the new initiative �Make in India�. It provides a framework for increasing the export of goods and services a

Subsidiaries under Clause 49 of the Listing Agreement

Posted by Amitav Ganguly 25 May 2015 13197 Views

UNDERSTANDING & IMPLEMENTING LAW OF SUBSIDIARY COMPANIES UNDER REVISED clause - 49 of listing agreement BACKGROUNDIn view of Clause 49 of the Listing Agreement regarding good corporate governance, it becomes very critical for companies whose shar

Circulation resolution under Co. Act 2013 & secretarial standard

Posted by CS Divesh Goyal 22 May 2015 17746 Views

CONTENT OF ARTICLES A. Background B. List of Resolution can't be passed by Circulation. C. Important Provisions Relating to Circular Resolution. D. Procedure as per Secretarial

K-VAT levy on freight charges

Posted by Mahadev 22 May 2015 36291 Views

KMany of the dealers today are not very clear about levy of VAT on freight charges being collected on the sale transactions. An attempt has been in this article to provide clarity on the implication of freight charges. Un

International taxation

Posted by CA. Atul Khurana 22 May 2015 20812 Views

International Tax is best regarded as the body of legal provisions of different countries that covers the tax aspects of cross - border transactions. It is concerned with Direc

Impact of 14% ST rate

Posted by Madhukar N Hiregange 22 May 2015 37403 Views

IntroductionService tax rate had been proposed to increase from 12% to 14% effective from 1st June 2015 vide notification no.14/2015-ST. The Cesses are also subsumed in the rate of 14%. Additional revenue on account of this increase is estimated to

Shooting for the stars

Posted by Aditi Bhardwaj 22 May 2015 14254 Views

Don�t let anyone ever tell you that you can�t do it. You got a dream, you got to protect it!� Pursuit of Happiness

Taxability of newly taxable services from June 1, 2015

Posted by Bimal Jain 22 May 2015 24624 Views

Dear Professional Colleague,Taxability of newly taxable services from June 1, 2015The Ministry of Finance, Department of Revenue vide Notification No. 14/2015-ST dated May 19, 2015 has notified that the following changes in relation to the Negative L

Impact of increase in service tax rate to 14%

Posted by CA Roopa Nayak 21 May 2015 124346 Views

New service tax rate of 14% is effective from June 1, 2015. This article is intended to provide you with insights of how to deal with change in rate and which scenarios old rate shall prevail and when a new rate has to be applied. Few of the practica

Analysis of Service tax rate increase from 12.36% to 14%

Posted by CA Chitresh Gupta 21 May 2015 33529 Views

ANALYSIS OF SERVICE TAX RATE INCREASE FROM 12.36% TO 14% (SUBSUMING EC ANDSHEC) EFFECTIVE FROM 01.06.2015By CA. Chitresh Gupta, B.Com(H), FCA, IFRS (Certified), IDT (Certified)Author of Book �An Insight Into Goods & Service Tax�Managi