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CAclubindia Articles


Critical study of Disclosure of Interest by a Director u/s 299 of Companies Act

  G S Rao    14 June 2012 at 11:39

Introduction: Directors are appointed by the shareholders of the company and they are trustees of shareholders. As such they are in a fiduciary position and can not



Guidance note on accounting by real estate developers

  CA Sachin D Jain    14 June 2012 at 11:38

GUIDANCE NOTE ON ACCOUNTING FOR REAL ESTATE TRANSACTIONS (REVISED 2012) SIMPLIFIED 1) Applicability i) To the enterprises dealing in land, building and / or rights related thereto as sellers or developers. ii)



Renting of Immovable Property Service - Developments and Issues

  CA.Manindar Kakarla    13 June 2012 at 11:31

Renting of Immovable property service is one among the services which has huge implication as to the coverage of number of assessees and the quan



Clubbing of Income

  Saurabh Maheshwari    12 June 2012 at 11:04

Clubbing of Income or Income of other person included in the Assessees Income- Namastey and Hello to everyone,I am going to write my first article on CCI.. I thank CCI very much for selecting my article Under the Income Tax A



Revised Schedule VI: Features

  praveen srivastava    12 June 2012 at 11:04

APPLICABILITY OF REVISED SCHEDULE VI Revised Schedule VI applicable to all companies for the financial year commencing from 01st April 2011.



Why to learn finance early in life?

  Chirag Shah    12 June 2012 at 11:03

I am an MBA and still trying to understand various facets of this financial world. Whenever I think that I have learned enough of this and I know everything, there always comes in front of me a whole new asp



Formation / incorporation of company as per MCA 21 in 10 days time

  CA Chirag Chauhan    11 June 2012 at 12:12

Formation / incorporation of company as per MCA 21 in 10 days time A company is formed with minimum 2 directors and minimum paid up capital of Rs 1 Lac. The best way to start a business is to form incorporate Private limited company because it has



Company Law Board & SARFAESI proceedings?

  Durga Rao    11 June 2012 at 12:12

Company Law Board exercises very important functions under section 397/398 of the Companies Act, 1956 providing relief to the shareholders against oppression and mis-management in the Company. When a group of shareholders are oppress



Issue of Supplementary Invoice

  shivani shah    11 June 2012 at 12:11

Issue of Supplementary Invoice - Consequent to Changes in Finance Bill, 2012 With effect from April 1, 2012, Notification No. 4/2012 ST dated 17.03.2012 has brought a change which affects all the service providers who have been working on cash bas



Taxing becomes more complex

  CA.Unnikrishnan.S    11 June 2012 at 12:04

Under the current service tax provisions construction of residential complex service was one of the services which was subject matter of litigation all over India.Various Departmental circulars giving contradictory clarifications as w