CAclubindia Articles
Law and Interpretations related to CSR
The concept of Corporate Social Responsibility has been introduced by Companies Act, 2013. Section 135 of the Companies Act, 2013 deals with provisions related to Corporate Social Responsibility. Ministry of Corporate Affairs (MCA) has, vide its noti
Economic Impact of Proposed River Linking Project
A person who is not a doctor or an engineer is a Chartered Accountant The phrase is short but it has got a very great meaning. We are amongst one of the most dynamic professional species on this planet and we all must be proud of being
Process to appointment of auditor under Company Act
It is inevitable that 'dynamic environment demands constant changes'. One of such change had been made in the Companies Act by notifying the Companies Act, 2013. In the present article we deal with the provisions of the 2013 dealing with the
Convenience at the cost of Security? Bad Deal!
A few days back, I went to pick up my daughter from her school. The school has a good system wherein whoever comes to pickup the child, has to show the bearer card, so that the teacher knows that the child is being picked up by the authorised person.
Related Party Transactions under Sec 188 of Co Act,13
Introduction:Related party for a company includes promoters, those who exercise significant influence on the management or key employees. Holding and subsidiary companies, group companies and joint ventures are also deeme
Varishtha Pension Bima Yojana
1. Introduction: Government of India in the Union Budget 2014-2015, announced the revival of Varishtha Pension Bima Yojana. Excerpts from budget speech by Honrable Finance Minister are, "NDA Government during its last term in office had introduc
Tips to handle Strategic Financial Management paper [SFM]
Dear Students, During my contribution to various sections of Caclubindia like Forum, Articles and Expert section, many times I have come across a common issues faced by student which is how to prepare for SFM subject. Although I have ne
Suggestion for CA Final and IPCC Audit paper Nov' 2014
Dear CA Aspirants, As we all are aware about the fact that Audit is a very crucial subject for Chartered Accountants from exam and professional careers point of view. Audit is not that subject which leaves you once you passed all your exams. A
Service Tax on Truck Owners
Service Tax on Truck Owners Services provided by way of transportation of goods by road are in the negative list in clause (p) of Section 66D. However, such clause makes an exclusion of services provided by Goods Transport Agency. Thus, it can be inf
Interest under Service Tax
Interest Hammer on assessee- Illustrated Interest on Service Tax is charged in accordance with the provisions of Section 75 of Finance Act 1994. Rate of Interest up to 01/10/2014 is simple interest of 18% per annum on delayed payment of tax (3% conce
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