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CAclubindia Articles


Leadership role for social and ethical accounting!

Posted by Kannan Iyappan 12 September 2013 58850 Views

Top managers provide the blueprint for what a firms corporate culture should be. If the leaders fail to express desired behaviours and goals, a corporate culture will evolve on its own whic



Note on Forfeiture of Shares - Part II

Posted by Ajay Mishra 10 September 2013 70684 Views

You have read the introductory and procedural part on Forfeiture of shares under my earlier article in Part I posted on this CCI club. In continuation on the above subject, Part II deal with Board Powe



Service Tax Implications on Auxiliary Educational Services of Educational Institutions

Posted by CA.Manindar Kakarla 10 September 2013 73448 Views

Service Tax Implications on Auxiliary Educational Services of Educational Institutions Introduction: As everyone are aware that services provided by educational institutions by way of pre-school education, higher secondary school and education as



What is a One Person Company?

Posted by CA Abhishek Malpani 10 September 2013 49090 Views

The recently enacted Companies Act 2013 has introduced us to a new form of business organisation in the country, viz., One Person Company (OPC). OPC is a significant and innovative idea of an organisation model. 



CARO 2003

Posted by Anurag 10 September 2013 130575 Views

Companies (Auditors Report) Order, 2003 (CARO, 2003) All companies including a foreign company as defined u/s 591 Banking companies, insurance companies and Section 25 companies = Exempt Private companies fulfilling certain conditions



Applicability of Form 15CA and 15CB w.e.f 01/10/2013

Posted by CA. Anuj Gupta 10 September 2013 161125 Views

CBDT has again changed the Rule 37BB of Income Tax Rule and \the new rule will help the Indian Parties remitting/paying the monies to foreign persons/companies. Now it has been provided that in case of 28 types of payments , there shall be no need



Whether 15CA/15CB will be required for import of goods

Posted by CA. Anuj Gupta 10 September 2013 66434 Views

The amended rule 37BB (governing Form 15CA and CB) as applicable from 01/10/2013 provides for exemption from filing both Form 15CA and 15CB only for two cases:- 1. In the items covered under the Specified List (28 items which includes remittances fo



Karniti Part 1 - Taxation Educational exp. under income tax

Posted by CA Umesh Sharma 10 September 2013 13142 Views

In The Mahabharata on the Battlefield of Kurukshetra, the conversation between Lord Shri Krishna and Arjuna gave birth to the Holy book Bhagwat Gita Wherein Arjuna asked many



What India needs to cure its economic ills - today and always

Posted by Anand Varma, FCA; FCS. 10 September 2013 6792 Views

1 Growth not at any cost There is a general perception that the main cause of present economic crises in India is due to faltering growth rate (fall from 9% to less than 4.5%). It ap



Accounting Standard 1 simplified

Posted by Siddharth Kadakia 09 September 2013 103562 Views

Accounting Standard 1issued by ICAIDisclosure of Accounting PoliciesIntroduction:The standard deals with what, where, which and how accounting policies should be disclosed. The accounting policies are set of principles, methods and procedures applied




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