CAclubindia Articles

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

Indepth discussion of some aspects of CA/CS/CMA Paper Part-I

Posted by Rohit Jain 31 March 2015 10279 Views

The dictionary meaning of the word additional is something extra or supplementary. The reason to include the word additional in the title is that this article tries to be in addition to some already written w

Deposits under companies act, 2013

Posted by CS Divesh Goyal 31 March 2015 14411 Views

Deposits are crucial Topic under Companies Act, 2013. As the month of March is on its end, most of the companies which have taken loan earlier under the companies act 1956 and have filed DPT54 in this Financial year declaring that the companies has s

Service tax on the amount credited/ debited to suspense

Posted by praveen 30 March 2015 8945 Views

IntroductionConstruction industry is one of the major sources of revenue to the government of India. It is very imperative for each and every entrepreneur to plan his service tax well in advance. Before starting any project professional consultation

International Tax - Case Law Analysis-2015: Series 2

Posted by CA Rohit Gupta 30 March 2015 7274 Views

International Tax Update: India Foreign Remittance: TDS u/s 195: Case Law Analysis 2015: Series 2 Some of the important case laws published in India during the year 2015 pertaining to TDS u/s 195 and/or taxability of foreign companies/non-resident en