CAclubindia Articles
New Foreign Trade Policy - Overview
INTRODUCTION & OVERVIEW ON NEW FTP CA Madhukar N. Hiregange IntroductionForeign Trade Policy, 2015-2020 (�FTP�) was unveiled on April 1, 2015 at the Vigyan Bhawan, Delhi, thus laying down a road map for India�s global tr
Concept of board diversity in India
MEANING OF DIVERSITYThe term �diversity� of Board of Directors {Board} has not been defined in the Companies Act 2013 or in the listing agreement with stock exchanges. Diversity is statutorily achieved; more particularly function wise, as
Insight into ICDS I & II with reference to IAS 1 and IAS 2
Insight into Income Computation and Disclosure Standard (ICDS) I and II with reference to IAS 1 and IAS 2:-The CBDT has come out with notification for assesses following mercantile system of accounting, to compute income chargeable to income tax und
Reporting under cost audit aligned with eight digit central excise tariff code
Reporting Under Cost Audit aligned with Eight Digit Central Excise Tariff Code for Manufacturing Sector From 2014-15India is a country which introduced the concept of Cost Audits for the corporates. Till 2011, the cost audit report formats were neve
Hamari Aadhuri Kahani. Non receipt of Income Tax Refund!
Arjuna (Fictional Character): Income Tax Department has issued Circular No. 09/2015 dated 9th June, 2015 regarding income tax refund. Taxpayer wants Refund of excess of Income Tax paid
An overview on e-commerce transactions
Today e-commerce has become an integral part of everyday life. Accessibility to E-commerce platforms is not a privilege but rather a necessity for most people, particularly in the urban areas. India is witnessing a digital revolution wit
FAQ on New Companies Act, 2013- Auditor's Rotation
We have been the Statutory Auditors of XYZ Private Limited for 20 years now. Can we sign the financial statements as auditors for YE March 31, 2015. Or should be pave way for another firm on account of Audit rotation. Although Sec 139(2) makes
SS1 - A critical analysis
IntroductionSection 205 of the companies Act,2013, (herein after referred to as �The Act�)inter alia, enjoins upon the Company Secretary to ensure that the company complies with the applicable Secretarial Standards. The Explanation under
From hotel room to semi finals of the french open
I recently read a news article how Timea Bacsinszky reached the semi-finals of the French Open 2015. The article can be read on:http://www.independent.co.uk/sport/tennis/french-open-2015-former-hotel-worker-timea-bacsinszky-checks-into-semifinals-10
Give your mind the creative kick (that it badly needs)
�Tere bina kick mujhe milti nahi� is the lyric from the popular Salman khan movie �Kick� released in 2014. The reference to a kick in that movie is different from what we need in our life. Kick in our sense means a spark, a jo
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