CAclubindia Articles
Is Chinese Yuan the next reserve currency?
The very basic desire of human being is to satisfy the ever increasing demand. This want created a mechanism where we exchange our goods and services for the goods and services that we need. This is called Trade. There is here since the
Pay reduced PF administrative charges
Pay reduced PF administrative chargesReduction in Rate of Administrative Charges from 1.10°/o to 0.85°/o of the pay:The Ministry of Labour and Employment, Government of India, has issued a notificationNo. S.O. 323(E) and S.O. 324(E) both dated 02.02.
Section 143 of Co. Act, 2013
POWER AND DUTIES OF AUDITOR AND AUDITING STANDARDSSEC 143(1): This section provides that the auditor of the company shall have the right to have access at all the times to the books of accounts and vouchers of the company
Companies Act, 2013- Sec 447 & 448 - Fraud
1.Introduction Aspect Intent Result Punishment Sec 447 fraud in relation to affairs of a company or any body corporate, includes any act, omission, concealment of any fact or abuse of position comm
Independent Directors- How much independent in India?
The concept of independent directors is very holy concep
Where is my fundamental right to stupidity?
अब जबकि देश उपलब्धियों के दौर से गुज़र रहा है, it is high time de facto is recognized as de jure. After all, civilization and values have not come from God that they cannot be changed, but they have evolved over period of time, and keep changing. Ther
Non friendly provisions of budget for middle class
Reasseement U/S 148 Notice of reaseement u/s148 can be issued by Assessing Officer, after the expiry of four years from the end of relevant assessment year. Though, It requires the permission of the higher authority of specific rank, the assessee ne
Cash flow statement (CFS) is mandatory
Earlier Company act 1956 didnt include cash flow statement in the Defination of Financial statement,However as per New Company Act 2013, the Cash flow statement shall to prepare.As per Sec 2(40) for financial statement in relation to a
Recovery without SCN constitutionally valid?
MISTAKE IN DECLARING LIABILITY WILL LEAD TO RECOVERY WITHOUT SCNOrRECOVERY WITHOUT SCN-CONSTITUTIONALLY VALID? Introduction:- This article is an attempt to analyse the impact of amendment made in section 11A of the Central Excise Act, 1944 and sectio
How to exercise your taxes to ensure financial health
The Income Tax Act 1961 devotes an entire section to Income Tax Deductions available to Indian tax payers. If we take note of the deductions and invest in the right products at a regular pace, we will inculcate financial discipline that will go a lon
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