CAclubindia Articles
What is a One Person Company (OPC)?
The concept of a "one-person company", or OPC, has been introduced in India under the Companies Act, 2013 and the intent is apparently to permit entrepreneurship of a single individual to obtain the benefit of a corporate form of organization.
Sec 87A Rebate still not vanished - How to claim?
Although I'm too late to mention it, still I'm earlier than it's actual necessity for Current Financial Year 2014-15. And I'm here with this stuff because many of the individuals are having so many queries regarding Rebate under secti
Voting Through Electronic Means
Just as AGM season starts the Ministry of Corporate Affairs has dropped a bombshell that e-voting provisions in the Companies Act, 2013 do not become mandatory till 2015. This would have been good news but it may have come too late. Shareholders of a
Clarification on amended appeal provisions under IDT
Since enactment of Finance(no. 2) Act, 2014, various ambiguities arose regarding the concept of mandatory pre-deposit of 7.5%/10% at the time of filing appeal before CCE(A) and CESTAT, as the case may be, under section 35F of Central Excise Act, 1944
SEBI amendment to Cl.49 of Listing Agreement
SEBI has received representations from market participants including companies and industry associations, highlighting certain practical difficulties in ensuring compliance, seeking clarifications on interpretation of certain provisions and sugges
Career Options available with Company Secretary (CS) Course
Dear CS Students, This is second article of this career series. In my previous article titled Professional Courses to be pursued after or along with CA we had discussed career options available along with or after doing Chartered Accoun
Capital Gains and Tax Exemption as per Income Tax Act, 1961
Capital Gains and Tax Exemption as per Income Tax Act, 1961Technical TermsSection 2(14) of Income Tax Act, 1961 defines Capital Asset as "Property of any kind held by the assessee whether or not connected with his business or profession but does not
Critical Analysis on Reverse Charge Mechanism in Service Tax
Reverse Charge (Tax Shift) Generally, service tax is payable by person providing the service who actually collect the tax and pays to government. But Section 68(2) introduced and makes prov
Notional interest on interest free security deposit cannot be added to the rent for levy of ST
SERVICE TAX RECENT CASE LAWS Notional interest on interest free security deposit cannot be added to the rent for levy of service tax on renting of immovable properties Murli Realtors Pvt. Ltd. and others Vs. Commissioner of Central Excise Pune-II [
Changes in PF (Provident fund) Limit enhanced 6500 to 15000
Following changes has occurred by the amendment made by Ministry of Labour and Employment on dated- 19/08/2014 and 22/08/2014 respectively:These changes will be applicable from 01/09/2014, Means these will be applicable from the wages payable for the
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