CAclubindia Articles
NRI - Non Resident Indian Frequently Asked Questions on Income Tax for AY 2014-15
Q) Who is NRI as per Income Tax Act? A) Residential status of an individual or HUF or a company is of great importance in Indian Income Tax Act as the liability to pay tax in India does not depend on the nationality or domicile of the Tax payer but o
Substance over Form
The concept of substance over form is very difficult to understand for the students in the initial stage. Owing to initial confusion many students either keep it in option or even if they study, dont understand it fully. I have made a short at
S. 194A - Co-operative bank need not deduct tax at source on interest paid to its members
(2014) TaxCorp(LJ) 3362 (ITAT-BANGALORE) S. 194A - Co-operative bank need not deduct tax at source on interest paid to its members even if the amount exceeded Rs\- 10,000 p.a. It was held that 194A(3)(v) applies to a co-op bank and in view of the exe
Management of risk emanating from usage of social media by financial institution
Abstract Nowadays social media is being used by financial institutions for advertising and marketing, product research, facilitating applications for new accounts, providing incentives, inviting feedback from the public and engaging with existing and
Loan To Director - Simplified
SECTION 185 & 186 OF COMPANIES ACT, 2013 SIMPLIFIEDPRACTICAL ASPECTS WITH EXAMPLES The section 185 of CA,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under t
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
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