CAclubindia Articles

Issues relating to TDS on Hotel Accommodation Expenditure

Sagar Tilak 15 June 2012 at 11:42

The Tax Deduction at Source (TDS) on payment for hotel accommodation has always been a controversial issue. The assessee comes across a situation where he pays for the hotel accommodation taken for the guests of the entity in usual course of busines

Filing Return of Income for Individuals

RAHUL GANDHI 14 June 2012 at 13:05

FILING RETURN OF INCOME FOR INDIVIDUALS FOR F.Y ENDING 31-03-2012 (A.Y. 2012-2013) A. OBLIGATION TO FILE THE ROI: Any Individual who has earned income during the previous year & his income is more than threshold limit is required to file Ret

All about Mutual Fund Investing

CA Siddhartha Bhardwaj 14 June 2012 at 11:39

Here are some basic facts that you need to know before you invest in a mutual fund. Mutual Funds are increasingly being touted as the retail investors' investment vehicle. But the key challenge is to choose the right fund. But it's simple. I

Critical study of Disclosure of Interest by a Director u/s 299 of Companies Act

G S Rao 14 June 2012 at 11:39

Introduction: Directors are appointed by the shareholders of the company and they are trustees of shareholders. As such they are in a fiduciary position and can not

Guidance note on accounting by real estate developers

CA Sachin D Jain 14 June 2012 at 11:38

GUIDANCE NOTE ON ACCOUNTING FOR REAL ESTATE TRANSACTIONS (REVISED 2012) SIMPLIFIED 1) Applicability i) To the enterprises dealing in land, building and / or rights related thereto as sellers or developers. ii)

Renting of Immovable Property Service - Developments and Issues

CA.Manindar Kakarla 13 June 2012 at 11:31

Renting of Immovable property service is one among the services which has huge implication as to the coverage of number of assessees and the quan

Clubbing of Income

Saurabh Maheshwari 12 June 2012 at 11:04

Clubbing of Income or Income of other person included in the Assessees Income- Namastey and Hello to everyone,I am going to write my first article on CCI.. I thank CCI very much for selecting my article Under the Income Tax A

Revised Schedule VI: Features

praveen srivastava 12 June 2012 at 11:04

APPLICABILITY OF REVISED SCHEDULE VI Revised Schedule VI applicable to all companies for the financial year commencing from 01st April 2011.

Why to learn finance early in life?

Chirag Shah 12 June 2012 at 11:03

I am an MBA and still trying to understand various facets of this financial world. Whenever I think that I have learned enough of this and I know everything, there always comes in front of me a whole new asp

Formation / incorporation of company as per MCA 21 in 10 days time

CA Chirag Chauhan 11 June 2012 at 12:12

Formation / incorporation of company as per MCA 21 in 10 days time A company is formed with minimum 2 directors and minimum paid up capital of Rs 1 Lac. The best way to start a business is to form incorporate Private limited company because it has