CAclubindia Articles
Company Act,2013 - Auditor - Part II
Rotation of AuditorsNewly enacted Companies Act, 2013 comes with a unique feature of Rotation of Auditors. No company can appoint an auditor for a period of more than five consecutive years.The said period of five years is of ten years in case where
Road to Professionalism: Be and Look like a Professional
Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr
Blue Ocean strategy - Making Competition Irrelevant
Management model is a mode of communication used heavily by professionals and managers by bridging differences in abstraction and providing comprehensiveness. One such strategy is the Blue ocean strategy. The Big picture Blue ocean strategy focuses
Gold Installment Schemes may come under MCA Scanner
The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the large
Maintenance and Inspection of documents in electronic form.
Section 120 of the Companies Act,2013 and Companies (Management and Administration)Rules,2014 deals with the Maintenance and Inspection of documents in electronic form.Any document, record, register, minutes, etc are - (a) required to be kept by a co
Marks - A real measure of performance or just a record?
Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are
Taxation of Gifts
GIFT'Gift' is a transfer of a particular movable/immovable property from one person to another without consideration/adequate consideration. TAXABILITYWhere an individual or an HUF receives an amount exceeding Rs.50,000/-,
Throughput Accounting: A new approach to Management Accounting
ICAI CA final Management Accounting module makes a slight reference to the concept of Throughput Accounting. On reading various literatures on this concept, it changed my pe
How to take Wise decision about Career
Everybody talks about one thing, I have to clear my CA exams but have you ever thought beyond CA course i.e. what will be your core area of interest once you become CA!There are n number of options like accounts, Finance, Banking, manufacturing, Serv
Income Tax Return of Deceased Assesse
This article is meant for young professionals in practice who in the course of their practice come across cases where they may be requested to file return of a deceased assesse.With experience I can say that upon the death of the assesse, filing of t
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