CAclubindia Articles
Taxation of gifts by an Individual/HUF
As per section 56(2)(vii) of Income Tax Act, gifts received by an individual or a hindu undivided family in the form of money or property (without consideration or with inadequate consideration) is taxable as income under the head Income from Other S
10 must read recent case laws for all professionals (relevant for CA/CS)
Case laws! These two words are enough to cause a flood of different reactions from anguish to interest in our mind. Case laws are basically the laws or guidelines which are an outcome of judicial pronouncements. A judgment is a treasure trove of know
Benefit to exporters under foreign trade policy 2015-2020
By CA Srikantha Rao TThe Foreign Trade Policy 2015-2020 effective from 1st of April 2015 provides quite a few incentives to exporters of goods and services in India considering the �Make In India� initiative of the Central Government. Two
Brief analysis on joint accounts & nominations for succession
BRIEF ANALYSIS ON JOINT ACCOUNTS & NOMINATIONS FOR SUCCESSION JOINT ACCOUNTS Succession of properties on death is a common concern for many. Popular and common advice to a person is "open a joint account or hold properties jointly" to
Going concern & importance of continuity management
Introduction The financial statements of an organization are prepared based on certain fundamental accounting assumptions. These assumptions may not be specifically stated, but their use and acce
7 Principles to be successful professional or student
7 Principles of to be Successful Professional / Student By CA Ankit Gulgulia (Jain) �The successful warrior is the average man, with laser-like focus.�
Taxability of Provident Fund
Employees� provident fundProvident fund scheme is as a retirement benefit scheme. Under this scheme, a stipulated sum is deducted from the salary of the employee as his contribution towards this fund. The employer also generally contributes sim
Brief overview of secretarial standards SS1 and SS2
The Institute of Company Secretaries of India is a statutory body in India to regulate the profession of Company Secretaries. From a start as a small body, the institute has grown to be a large professional body. Members of the Institute are playing
How do we manage travel costs?
Travel is an important item of cost for many organizations, whether in “manufacturing” or in “services” sectors. I have chosen to use the word “manage” instead of “monitor” (reference my previous articl
Audit Committee under Section 177 of Companies Act,2013
Audit Committee under Section 177 of Companies Act,2013CS M. KurthalanathanSection 177 of the Companies Act,2013 and Rule 6 and 7 of Companies (Meetings of Board andits Powers) Rules,2014 deals with the Audit Committee.Applicability of Audit Committe
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