CAclubindia Articles

Service tax on e-commerce transactions under aggregator model

Posted by Manasa 02 April 2015 34499 Views

All about aggregatorThe Finance Bill, 2015 has sought the levy of service tax on e-commerce transactions under aggregator model effective from March 01, 2015.In the budget 2015, for the first time, a person other than the service provider or the serv

Changes in service tax from 1st April 2015

Posted by Bimal Jain 01 April 2015 126663 Views

New Service tax rate of 14% is not effective immediately and shall come into effect only from a date to be notified later:The Union Budget, 2015 has proposed an increase in the rate of Service tax from 12.36% to flat 14% with abolishment of Education

FAQs on Related Party Transactions under Companies Act, 2013

Posted by CS Divesh Goyal 01 May 2021 32706 Views

FAQS RELATED PARTY TRANSCTIONS:A. Whether the provisions pertaining to "related parties" are applicable based on afinancial year?Solu. NO, The provisions pertaining to related party‟ and related party transactions are appl

Loans from directors, relatives, members for Pvt. Ltd. companies

Posted by CA Sripriya K 01 April 2015 19887 Views

In what will be seen as a major relief to Private Limited Companies, the MCA has finally clarified that amounts received by Private Companies ( prior to April 1, 2014 ) from Members, Directors or their relatives prior received prior to April 1, 2014

How to conduct octroi audit?

Posted by Pranjul Mittal 01 April 2015 8990 Views

Octroi audit is basically conducted to check whether the amt of audit paid by the payer or claimed by the customer/retailer/distributor from the com

Bank audit 2015 - Deposits - The peripheral aspects

Posted by Amresh 01 April 2015 18670 Views

When we go to audit the banking industry, we came to know which of the Banks must be treated with respect and which are in low water ,it simply add our responsibility to take cognizance of peripheral area of DEPOSITS. Deposits are peripheral areas o

Capital gains - Exemption from tax u/s 54 & 54F

Posted by CMA Poornima Madhava 01 April 2015 227621 Views

Capital gains - when and to what extent exempt from tax u/s 54 & 54FSection 54 provides exemption to capital gains arising from transfer of a residential house property (being building or land appurtenant thereto), the income of which is chargea

MCA Circular 30/3/15- repayment of deposits u/s 74 waived?

Posted by Shree 01 April 2015 25510 Views

MCA has issued a Clarification vide General Circular No. O5/2O15 dated 30th March, 2015, regarding applicability of Companies (Acceptance of Deposits) Rules, 2014 to amounts received by Private Limited Companies from their members, directors or their

Lets plan new financial year

Posted by CA Umesh Sharma 31 March 2015 11558 Views

Karneeti Part 82Lets Plan New Financial Year by following Jai HanumanArjuna (Fictional Character): Krishna, on 4th April, 2015 Hanuman Jayanti will be celebrated. So, if correlation of Hanumanji Chara

TDS on Salary - Key points an employee should know

Posted by CMA Ramesh Krishnan 31 March 2015 25385 Views

Introduction: Taxation on salary is the vital area which should know not only by the employer but also employee should aware about this area. Section.192 of the Income tax act is crucial secti