CAclubindia Articles

Stock Transfer Under Central Excise

Posted by Annu Agarwal 22 July 2014 37805 Views

Issue discussed: Stock Transfer By Registered Dealer Under Central ExciseThere have always been different views as to the consequence of Stock Transfer by Dealer under Central Excise. Some have the opinion that there is a change in stage i.e. from Fi

Union Budget 2014 - Part II

Posted by CA.Hanumantha Reddy 21 July 2014 13553 Views

UNION BUDGET 2014-15Direct Taxes No change in corporate tax rate. No change in surcharge for all taxpayers Education cess remains same for all taxpayers. Insertion of new clause with effect from 01.10.2014 section 2(13A) Business Trus

Audit and Auditors under CA,2013

Posted by Saurabh Maheshwari 21 July 2014 24527 Views

Hello friends, greetings of the day!!In this article we will be discussing the various provisions of Companies Act, 2013 w.r.t Audit and AuditorsBrief note on legal provisions governing statutory audit under CA, 2013:The provisions of section

Highlights of Budget -- Finance Bill, 2014 PART - III

Posted by Member (Account Deleted) 21 July 2014 15442 Views

For Previous Article PART - I Click HereFor Previous Article PART - II Click HerePART - III**International Tax Characterization of income in case of Foreign Institutional Investors (FII) Section 2(14) Definition of the term Capital Ass

Union Budget - I T simplification and aam aadmi ignored

Posted by Mahesh Kapasi 21 July 2014 12754 Views

Modi governments first budget has belied the hopes of aam aadmi especially on Income Tax as an increase of Rs. 50,000 in exemption

November 2014 - Important Info and links for CA CS Student

Posted by Ankur Garg 21 July 2014 107942 Views

Dear Aspirants, I have compiled some useful information with relevant links for the use of CA and CS Aspirants. This information will help you to understand the implications and applicability of Companies Act, 2013 along with useful study material on

TDS on Contractors and sub-contractors

Posted by Sandeep Dharar 21 July 2014 76584 Views

I In recent days there r common question and confusions regarding section 194C. So I am presenting the article from my side to get rid out of all the confusions regarding Contract, Rates of TDS, Liability where tax is arise etc. Deduction of ta

Service Tax Amendments - Budget, 2014

Posted by Lalit Kumar Gupta 18 July 2014 188721 Views

AMENDMENTS IN SERVICE TAX BUDGET, 2014Service Tax changes and proposals are categorized in below manner:-1. Negative list of services2. Mega Exemptions Notification No. 25/2012-ST3. Notification No. 26/2012-ST4. Notification

Highlights of Budget - Finance Bill, 2014 - PART - II

Posted by Member (Account Deleted) 18 July 2014 21444 Views

For Previous Article PART -I Click Here PART - II**Capital Gains Tax Definition of Short term Capital asset Section 2(42A) Section 2(42A) has been amended to provide that securities (other than a listed security), listed or unlisted units and

Past Year Cenvat Credit - Last Chance?

Posted by Madhukar N Hiregange 18 July 2014 19677 Views

Revenue Augmentation by Way of Cenvat Credit Restrictions[ Past Credit Availment Last Chance? CE/ ST]CA Madhukar N HiregangeExcise duty collections are expected to be about Rs. 2 Lakhs crores and Service Tax collections about 2.2 Lakh