CAclubindia Articles

Certificate under Rule 37BB of Income Tax Rules, 1962

Posted by Milind M. Kulkarni 01 October 2014 96265 Views

Requirement for certificate of an accountant under Rule 37BB, or certificate in form 15CB as it is popularly known, originates from Section 195 (6) of Income Tax Act, 1961 (“the Act”) which requires a person making payment to a non reside

The Story behind the Extension of Due Date for ROI for AY 2014-15

Posted by Hetvi Sheth 01 October 2014 44140 Views

The order dated 20th August, 2014 issued by the Central Board of Direct Taxes (CBDT) extending the due date for obtaining and furnishing of Tax Audit Report (TAR) under section 44AB of the Act for Assessment Year 2014-15 from 30th September, 2014 to

A talk with CA Rajni Shah - The Gujarat High Court Petitioner

Posted by CA Sudhir Halakhandi 30 September 2014 18030 Views

EXTENSION OF DUE DATE OF ITRA TALK WITH CA RAJNI SHAH THE GUJARAT HIGH COURT PETITIONERFriends, at Last the Date of Filing of Income Tax Returns is extended to match it with the date of Tax audit report and this is the natural requirement of

Clarification on chargeability of Service tax on transactions between Joint Venture and its members

Posted by Bimal Jain 01 October 2014 23598 Views

SERVICE TAXNOTIFICATIONS/CIRCULARS Clarification on chargeability of Service tax on transactions between Joint Venture and its members The Central Board of Excise and Customs (the CBEC) vide Circular No. 179/5/2014- ST dated September

The Force behind the ITR Extension

Posted by CA Sudhir Halakhandi 30 September 2014 24399 Views

THE FORCE BEHIND THE ITR DATE EXTENSIONTAR DEFERMENT 2014 CA SHIV KHATRY THE ADMIN OF THE HISTORIC GROUP- BY CA SUDHIR HALAKHANDI At the Last the Date of Filing of Income Tax Returns is extended to match it with the date of Tax audit report

Appointment of Director in Casual Vacancy under CA 2013

Posted by Ankur Garg 30 January 2021 155229 Views

Dear Professional Colleagues, There are various methods and categories for appointment of Directors under Companies Act, 2013. In my previous articles I had discussed about the following 2 procedures for the appointment of Directors: Procedure for A

ICAI (CMA) presents global practice of costing to MCA Expert

Posted by CA.Raj Kumar Gupta 30 September 2014 11474 Views

ICAI (CMA) presents global practice of costing to MCA Expert Committee, will MCA accept? First of all, GOI and MCA have to take a call for setting up policy for compulsory cost audit once again in India. And ICAI (CMA) needs to provide all the requir

Dissatisfied customers can cost you dearer than ever - Thanks to internet

Posted by CA Rajesh Pabari 30 September 2014 11062 Views

Why this article? I feel this article is needed in current business environment where each person is equipped with access to internet, content creation, social media and much more that collectively enables them to speak out and express what they feel

Breaking Partnerships

Posted by CA Umesh Sharma 30 September 2014 17427 Views

Karniti Part 56Breaking PartnershipsPartnerships, Politics and its TaxationArjuna (Fictional Character): Krishna, what is going on? All over Maharashtra the discussion of breaking of partnerships by political parties are happening. However, if the sa

Issue of reversal of Input Tax Credit on Iron and Steel Goods

Posted by Rajeev 9814214503 30 September 2014 14195 Views

Question is:Whether in terms of Rule 21(8) reversal on the stock at the rate of 2.20% i.e. (4.95 minus 2.75 ) of the available Input tax credit on such closing stock should be made? Brief Facts are :Date of Notification of Reduced rate of VATNotifica