CAclubindia Articles
Loan provided to employees- Perquisite calculation - Part I
We find many payroll managers being unaware that loans provided to employees (by the employer) are taxable in the hands of the employees. The typical reactions (from payroll managers) we come across when we talk about taxability of loans provided to
Financial Ratios - Practical Aspects
As we all know, financial ratios are used to analyze the financial performance of a company. For this purpose many types of ratios are used like liquidity ratio which tells us the ability of a company to pay back its short term obligations and Debt r
Highlights of 98 Sections of Companies Act, 2013
An analysis of the important Sections! The Ministry of Corporate Affairs has notified 98 sections of the new Companies Act, 2013. These sections have come into effect from 12th September 2013. Subsequent to coming into effect of these Sections under
Corporate Social Responsibility under the Companies Act, 2013
INTRODUCTION Corporate Social Responsibility (CSR) has been in existence for a long time and is almost as old as civilization. It is based on the Gandhian Principle of trusteeship concept whereby business houses are looked upon as trust
Karniti Part-13: Dear, Pay tax on "House" and Relax at "Home"
Taxation on Purchase or Sale of House PropertyArjuna(fictional character): O Lord Krishna, food, clothes and house, being the basic necessities of life, hold an important place in human life. But nowadays lot of money is needed to buy or construct a
Independent Directors under Companies Act 2013
Independent directors as the name suggests are directors on Board of a company who are independent individuals, not having any other relationship or transaction with the company. The concept of Independent directors gained momentum in the late 1980s
Does an Internal Auditor require Industry Specialization?
Internal Audit is a very important function and it is very important for an internal auditor to understand the basic functions of an organisation so as to conclude the internal audit assignment effectively. In case of in-house internal audit departm
Wealth tax implications on real estate
With increasing disposable incomes in the country, it is common for people to acquire more than one house or invest in plots of land for long term investment purposes. Investment in a flat in a residential building/complex or in an independent house
Cracking an Interview Successfully
After completing education everyones first & foremost aim is to fetch a reputed job ,from where you can learn a lot & practically earn a lot.Only earning a degree with distinction m
Different Committees as per the Companies Act, 2013 - Part III
Hello Friends,Once again thanks a lot for your warm response to my previous articles. In continuation of my previous two articles on the Corporate Social Responsibility Committee (click here) and the Nomination & Remuneration Committee (click her
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