CAclubindia Articles

Pension- Taxation issues

Posted by ESHA AGRAWAL 06 October 2014 184202 Views

Pension is a retirement benefit; this is taxed as salary in the hands of the employee. Tax is deductable under section 192 of income tax act on payment. Family pension received by the dependence of the employee is taxable under th

International Business

Posted by CA Gyati Gupta 06 October 2014 14564 Views

We all are aware , what is international business, a term of routine affair, but there are many facts which are yet to be unfold. I have been researching on international business for long, and it is the matter of fact that when you read between the

Add Business Intelligence and KPIs to Tally Solutions

Posted by Arbuda Dave 06 October 2014 15345 Views

Many small and medium sized companies use the Tally Solution to manage accounting and financial information and decisions. But, as the small to medium (SME) sized organization grows, it must consider its growth plan and take careful steps to grow at

Transfer pricing issues relating to royalty payment

Posted by RAGHAV GUPTA 04 October 2014 30973 Views

Royalty payment has been a matter of intensive discussion in India as well as internationally. Recently, the Organisation for Economic Cooperation and Development (OECD) published discussion paper on Base Erosion and Profit Shifting (BEPS) in which i

Some syllabus changes needed in the CA course

Posted by Rohit Jain 04 October 2014 34180 Views

The Institute of chartered accountants of India is a body set up by an act of parliament. As on August 2014, there are more than 235000 chartered accountants in practice/jobs. What was intended as an accountancy body has now grown into an all-round p

Ways to End a Job Interview

Posted by Nimish Goel 04 October 2014 17530 Views

Majority of job seekers whilst preparing for a job interview would practice a firm handshake and rehearse answers to tough interview questions on their skills and about their background. But many fresh chartered accountants seeking jobs overlook a c

CSR & Companies Act, 2013

Posted by Member (Account Deleted) 04 October 2014 21870 Views

CORPORATE SOCIAL RESPONSIBILITYAND SUSTAINABLE BUSINESSCorporations around the world are struggling with a new role, which is to meet the needs of the present generation without compromising the ability of the next generations to meet their own needs

Reporting of FDI in India through FC-GPR

Posted by Ankur Garg 01 October 2014 111642 Views

Dear Professional Colleagues, Some time back I had shared an article titled Indirect Foreign Investment or Downstream Investment in India where we had discussed the meaning and procedure for Indirect Foreign Investment or Downstream Inv

Certificate under Rule 37BB of Income Tax Rules, 1962

Posted by Milind M. Kulkarni 01 October 2014 96254 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 44127 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