CAclubindia Articles


Your intelligence can be a handicap?

  Durga Rao    11 March 2013 at 12:09

When a student pursues his academics well, is hard-working and is getting good grades, then, everyone appreciates him or her. Then, even the friends will give all the recognition, parents will feel very proud of and relatives also openly appreciat



Internal Control as Management tool!

  Kannan Iyappan    09 March 2013 at 11:29

Senior management continually seeks ways to improve control over the organizations they lead. Internal controls are implemented to keep public or private enterprises, non-profit and other entities regardless of size on course toward



Internal Audit Checklist for Statutory Dues and Credit

  CA Ayush Agarwal    09 March 2013 at 11:29

Dear All Internal Auditor, Audit Check List is Must for Audit. Through Only You can Know What Left and What Done. Input credit (Cenvat Credit):- 1. Cenvat Credit refers to availing (taking) credit of excise duty charged on



Career In Company Secretary - Essential Points To Know

  Manjit Banga    09 March 2013 at 11:29

Everybody has some career goals in mind. Something they are thinking of doing or becoming . For commerce students, there are many avenues where they can build up a good career in the future. Company secretary course is one such course which can be t



Campus Preparation

  nikhil jand    08 March 2013 at 12:00

Search for Roti, Kapda & Makan begins for a Chartered Accountant as soon as he clears his final examination and finally the Institute of Chartered Accountant of India is ready to help them in getting Roti ,Kapda&Makan through Campus placem



Union Budget at glance Direct and Indirect

  CA.Hanumantha Reddy    06 March 2013 at 12:29

Budget at glance for financial year 2013-2014 DIRECT TAXES Corporate tax rates remain unchanged Surcharge Domestic companies: Surcharge has been increased to 10% from 5% if the total income exce



Income Tax Practical Procedures in FAQ Style

  Saurabh Maheshwari    06 March 2013 at 12:29

Introduction: Income Tax has always been a challenge not only for students, professionals or for Department but also for tribunals and courts. The reason may be the vastness and depth of the provisions of law which makes it sometimes complicated.



Interest: A Comparative Analysis

  Souvik Kumar Ghosh    06 March 2013 at 12:29

Law under Service Tax: Services are being taxed under the Negative List approach w.e.f. 01.07.2012. The Negative List, incorporated under Sec-66D of the Finance Act, contains a list of services which are not liable for service tax. Services by wa



Budget- Is there any relief?

  MudraMantri    06 March 2013 at 12:29

Goofy, a 24 year old techie, in Bangalore was worried to the core. He was constantly scrolling the TV channels to find out if there is any relief for a salaried class like him. But alas, there is nothing. The only thing that matters to him and



Place of provision of Service Rules, 2012 (PPS Rules)

  ankush    06 March 2013 at 12:08

Background Section 66B of Finance Act, 1994 levies service tax on value of all services provided or agreed to be provided in the taxable territory by one person to another. Section 66C grants powers to the Central Government to frame rules to




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