CAclubindia Articles

Highlights of proposed GST structures in India

Posted by Karan Khatri 08 May 2015 19136 Views

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

Posted by CS Kundan Mishra 08 May 2015 11467 Views

�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

Posted by CA Tanmay srivastava 07 May 2015 42636 Views

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

Posted by CA Ram Bajaj 07 May 2015 5822 Views

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

Posted by CA.Manindar Kakarla 06 May 2015 41372 Views

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

Posted by Amitav Ganguly 06 May 2015 8005 Views

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

Posted by CS MOHIT SALUJA 05 May 2015 9031 Views

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

Posted by CA Umesh Sharma 05 May 2015 11861 Views

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

Posted by CA Satish Badve 05 May 2015 13977 Views

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

Posted by CS Divesh Goyal 05 May 2015 44268 Views

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