CAclubindia Articles

Alteration of Memorandum of Association of Company

Posted by Sneha 07 August 2015 11705 Views

MEANING:The expression �alter� means to modify/change or vary; to make or become different in some respect.As per Section 2(3) of the Companies Act, 2013 (the Act) �alter� and �alteration� shall include the making

The consolidated audit report under companies act 2013 (The Devil lies in Detail)

Posted by P.R. Sethuraman 07 August 2015 19481 Views

As per the Guidance Note of the ICAI, �The Council of the Institute of Chartered Accountants of India has issued Accounting Standard (AS) 21 'Consolidated Financial Statements' which lays down principles and procedures for preparation a

Update on indirect taxes for the month of Aug

Posted by TARUN KUMAR GUPTA 07 August 2015 12754 Views

A. Service Tax1. Rate of Service Tax � The rate of service tax has been changed to 14% w.e.f. June 1, 2015. No cess shall now be applicable. Levy of Swacchh Bharat Cess has not been notified till yet.2. Service Tax payment for the month of Jul

FM senses delay in implementation of GST by 1st April 2016

Posted by Anandaday Misshra, Advocate 06 August 2015 14753 Views

Looking to the ongoing protests and non co-operation movements in the Parliament , the Implementation of Goods & Service Tax (GST) regime in India from 1st April 2016 is in doldrums.Since the factum is that once the GST Bill is passed from Rajya

Why is RBI governor begging when he could dictate?

Posted by CA Anil Garg 06 August 2015 6044 Views

For quite some time now, RBI Governor has been openly cribbing about commercial banks not passing on the benefits of interest rate cuts announced by him, to their customers. Only yesterday (4-8-15), he mentioned that average rate cuts passed on by co

Secretarial standards from a student's perspective

Posted by Joseph Nelsons 06 August 2015 4983 Views

This year, the 23rd of April was a Thursday, a normal working day for me. I was a little surprised to get a call from my wife to go home for a lunch together, especially on a working day

Filing of Income Tax Return for AY 2015-16 - New Initiatives

Posted by Rajesh Kumar Gupta 06 August 2015 24976 Views

After the financial year is over as on 31st march, the next job is to obtain Form 16 or so from Employer(s) and others and file Income Tax Return on or before due date i.e. 31.08

Am I so dumb - I can't clear IPCC not a single group?

Posted by Amrit Singh 06 August 2015 38637 Views

Problem Asked by one of the CaClubindian!Again I failed in IPCC and this is the 4th time continuously happened. I am very much irritated from me. I mean Am I so dumb I can�t clear IPCC not a single group. �final mai kya krungi??� Fa

Preparation Strategy for CA Final Audit!!

Posted by CA Pankaj Kr Agrawal 06 August 2015 32742 Views

Dear CA Aspirants, The most awaited article is here. Hope so, you are on high time of your exam preparations. Don't distract and stay focused. I suggest you that at regular intervals watch good movies t

To Do or Not to Do CA?

Posted by Vikash Maheshwari 05 August 2015 31182 Views

**A quick disclaimer before I start: The views expressed here are my personal views,I donot intend to de-motivate or hurt sentiments of anyone.The title is just a title,I donot intend to start a debate.The intention is to have a view & weigh all