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CAclubindia Articles


A Note on Independent Director - A New Law in Co Act

Posted by radha 21 April 2014 40860 Views

A NOTE ON INDEPENDENT DIRECTORS The term Independent Director is not a new for us. Provisions in relation to Independent Director was well incorporated by the SEBI in the listing Agreement. Now the Companies Act, 2013 also introduced the definition a



Exchange rate determination and its dynamics

Posted by Gowtham 21 April 2014 10395 Views

Many a time, when we hear in news that Indian rupee depreciates or appreciates against US dollar, a common question that arises in the our mind is How are



First check and Second check in Customs

Posted by CS M Pota 21 April 2014 55333 Views

Before understanding the meaning of first check and second check in Customs, we understand what is Customs? As per the Oxford dictionary Customs mean usual behavior. In other wards we may say it is a usual pract



Overseas shoot not taxable in India

Posted by ESHA AGRAWAL 18 April 2014 12446 Views

To facilitate shooting in foreign locations for film and TV Indian production houses utilizes services of overseas entities, the issue then arises whether these payments are subject to tax in India, in the hands of overseas parties. Endemol



Business Loan Options For MSME Entrepreneurs In 2014

Posted by CA RAHUL RAY 18 April 2014 19974 Views

MSME Entrepreneurs:YOU ARE THE PRIORITY CUSTOMERBanks lending to the Micro and Small enterprises is reckoned for priority sector advances. Priority sector lending include only those sectors as part of the priority sector, that impact large se



Rules of Interpretation of Services in Service Tax

Posted by Sagar Gupta 18 April 2014 23905 Views

Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de



20-20 Cricket Match Approach in CA Exam Preparations

Posted by CA SURENDRA KUMAR RAKHECHA 16 April 2014 37177 Views

When the first team's batting is over; a RUN RATE PER OVER is decided to win the game by the other team. Right? The same approach is very useful in preparations of CA exams although at



Annual Filings of LLP

Posted by Perila Sheth 16 April 2014 170491 Views

ANNUAL FILING OF LLP All LLPs shall be under obligation to maintain annual accounts reflecting true and fair view of its state of affairs.Every Limited Liability Partnerships (LLPs) is required to file LLP Form 8 (Statement of Account & Solvency



Buy-Back of Securities (Unlisted Public Co. & Private Co.) as per Companies Act, 2013

Posted by Sagar Gupta 16 April 2014 18326 Views

Buy Back of Securities is a very important tool for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: 1. Governing Sections of Companies Act: o 68o 69o 70 2. Specified Security: includes ESO



What is Cost and Accountant Management (CMA) Course?

Posted by Member (Account Deleted) 16 April 2014 26976 Views

CMA FoundationThe CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. Let us know the examination pattern and syllabus. The Syllabus and Examination Pattern of CMA Paper I (100 marks):




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