banner_ad

CAclubindia Articles


Karniti Part-30: Wish all taxpayers a Wealthy New Financial Year

Posted by CA Umesh Sharma 01 April 2014 7105 Views

On the Occasion of Gudi Padwa i.e, 31-3-2014Lets See behind and Move Ahead in the Financial YearArjuna (Fictional Character): Krishna, Today is Gudi Padwa which means beginning of New Year. Further today is the last day of financial year 2013-



All about Company's Directors

Posted by CA. Kapil Goel, DISA(ICAI) 01 April 2014 11000 Views

The term "Director" refers to a rank in management of the company. A director is a person who leads or supervises a certain area of private or public limited company. Companies that use this title often ha



Sale of software - Royalty vs Business inc

Posted by CA Ankit Gulgulia (Jain) 31 March 2014 17226 Views

Recently, it has been held by Honble Delhi ITAT in case of Halliburton Export Inc. v. Assistant Director of Income-tax (International Taxation), Circle-1(2) [2014] 43 taxmann.com 223 (Delhi - Trib.) that where there is a case of Sale of Softwa



Thin Capitalization in India

Posted by CA Nischal Agarwal 31 March 2014 11484 Views

1. INTRODUCITON A company is said to be thinly capitalized when a greater proportion of its ‘capital-structure’ is made up of ‘debt’ than of ‘equity’. The interest payments generated on ‘debt capital’ i



TDS treatment for overseas transactions including M&A

Posted by ESHA AGRAWAL 29 March 2014 18086 Views

An instruction by foreign tax division of central board of direct taxes (CBDT) will put an end to litigation relating to TDS by indian taxpayer in overseas transaction including mergers and acquistions. When any payment is made to foreign company or



Lessons learnt during my CA Life

Posted by Anurag Pandey 29 March 2014 35913 Views

Hi Everyone. I am back!! Firstly, a warm hug and bada wala thank you to all those who read and liked my first article The Day and the Way I cleared my CA. Frankly, I was not expecting so many people to read my first article. It&



Study Tips for CA Students

Posted by CA Bharat Agarwal 28 March 2014 60065 Views

1. Firstly go through the syllabus to get a fair idea as to what chapters are there and the coverage under each chapter. This will help you to decide the priority of topics to be read and also the chronological order in which topics are to be read. 2



Loan to Directors and other entities under the new regime

Posted by CS DHANAPAL 28 March 2014 37117 Views

Restriction on granting of loan to its directors by a company and other entities in which directors are interested has been one of the most touching issues in the Companies Act, 2013, since 12th September 2013, when Ministry of Corporate Affairs noti



All about Income Tax Returns

Posted by CA. Kapil Goel, DISA(ICAI) 27 March 2014 33973 Views

The forms used to file income taxes with the Internal Revenue Service (IRS) are known as Income Tax Returns. Tax returns are set up in an excel worksheet format, where the income figures are used to calculate the tax liabi



Growing Importance for TDS Compliance

Posted by Rinav Ashok Khakhar 27 March 2014 32898 Views

Nowadays delay in payment of TDS and in TDS return Filing makes an assessee liable to Late Payment Interest, Late Payment Penalty, Late Filing Fees, Late Filing Penalty and Further makes him liable to prosecution under the provision of the Income Tax




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news

CCI Articles

submit article



Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details