CAclubindia Articles


Budgeting and Decision Making

  CA.R.Jeyarajan    26 August 2013 at 13:49

BUDGETING INTRODUCTION: The most common method of creating a budget is to simply print out the financial statements, adjust historical expenses for inflationary increases, add some projected revenue adjustments and the instant budget is ready. The



Service Tax on Banking Services

  CA.R.Jeyarajan    26 August 2013 at 13:49

SERVICE TAX ON BANKING AND FINANCIAL INSTITUTION BANKING SERVICES INTRODUCTION Bankers acts as an agent by conducting checking of current accounts for customers, paying cheques drawn on customers of the bank, collecting cheques deposited



MTM Loss Disallowance - Another opportunity to revisit

  CA S.SAIRAM    26 August 2013 at 13:46

Derivative losses or Mark to Market losses are known to be unreal or notional and hence the taxman hates giving deduction for them. The focus seems to be on distinguishing oneself from the acco



Appointment of Auditor under new Companies Bill, 2013 (Companies Act)

  Ajay Mishra    26 August 2013 at 13:46

The appointment of auditor under new Companies Bill, 2013 has made major changes in appointment procedure and tenure of appointment in comparison to the Companies Act, 1956.



Integrated Reporting

  ACCA India    24 August 2013 at 11:54

Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or may not be part of the business worlds vocabulary at the moment; b



Prosecution and interest on late deposit of TDS

  CA GOURAV MURARKA    24 August 2013 at 11:53

TDS under income tax is main source of tax collection by the Government. However many times the tax Deductors ,after deducting TDS from specified payments, are deliberately not depositing the taxes so



Time value of money in financial management decision making

  Anand Varma, FCA; FCS.    24 August 2013 at 11:53

Time value of money in financial management decision making 1 Role of a Company Secretary in management of financial instruments A Company Secretary is the key to the efficiency and effectiveness of governance by the Board of Directors. In order t



Service Tax VCES, 2013 - Clarifications

  CA RITUL PATWA    24 August 2013 at 11:53

The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subs



Offences & Prosecution Notes under Income Tax Act, 1961

  POOJA CHANDAK    22 August 2013 at 12:37

CONTRAVENTION Contravention of order made under section 132(3) Sec.275A. A person contravening the order made u/s. 132(1) (second proviso) or 132(3),in case of search and seizure, shall



What are the reasons for recent rupee downfall?

  sumit kumar    22 August 2013 at 12:36

Why Rupee is going down? I will try my best to explain in layman's terms, though many aspects may not be that perfect. Yet I am just trying here. Its all over the news. Indian Rupee hit the all-time low mark of 62 rupees against the US dollar




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