CAclubindia Articles
Highlights of proposed GST structures in India
Dual GST ModelWhile a single, unified GST would have been be a preferred option, in keeping with our federal structure a concurrent dual GST model has been envisaged, with a Central Goods and Services Tax (CGST) and States Goods and Services Tax (SGS
'And' & 'Or' a Mess in Companies Act, 2013
�AND� & �OR� statements behave very differently. �AND� signifies that both conditions are required to be satisfied while �OR� signifies that only one condition must be met.
Various committees under Co. Act 2013
VARIOUS COMMITTEES UNDER CO ACT 2013MANDATORY COMMITTEES AND THEIR THRESHOLDS & COMPOSITIONS: AUDIT COMMITTEE: Meeting of Audit Committee:� Audit Committee should meet at least four times in a year.� Maximum Gap b
International transaction ALP - Some issue
92 B - Meaning of international transaction.� (1) For the purposes of this section and sections 92, 92C, 92D and 92E, "international transaction" means a transaction between two or more associated enterprises, either or both of whom a
Service Tax Rate - Section 67A vs point of taxation rules
Change in Service Tax Rate � Section 67A vs Point of Taxation Rules.CA. Manindar KakarlaIntroduction:The Finance Budget 2015, has proposed to increase the effective rate of service tax from 12.36% to 14% for all taxable services. The increased
Overview of prohibitions on insider trading under new SEBI regulations
WHAT IT GENERALLY CONSTITUTES?Insider trading is one of the sins of the corporate existence which is extremely difficult to restrict. In simple terms it will involve illegal gai
Procedure for changes in particulars of directors
Every individual intending to be appointed as director of a company shall make an application for allotment of Director Identification Number to the Central Government in such form and manner and along
You generously help in Nepal & Get tax Benefits in India
Karneeti Part 87You generously help in Nepal&Get tax Benefits in IndiaArjuna (Fictional Character): Krishna, The whole world has trembled due to the earthquake in Nepal. Due to this earthquake Nepal has suffered terrible financial losses. To come
Basic requirements of a finance proposal
While submitting the finance proposal to banks or any financial institution, the proposal should contains the basic details to preliminary assess the requirement of finance as well as understand the persons behind the business. These basic details, s
Process for surrender of DIN
COMPANIES ACT- 1956As per Section 266A of Companies Act, 1956: Every individual intending to be appointed as director of Company should obtain Director Identification Number (DIN). As per Section 266C of Companies Act, 1956: No individual, who had al
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