BACKGROUND OF RULES I will start my article with the wordings of Finance Minister while presenting the Budget proposal for the financial year 2011-12, the Finance minister said that in order to achieve a closer fit between the present servi
Companies (Cost Accounting Records and Compliance) Rules, 2011 In respect of Companies engaged in production, procession, manufacturing or mining activity, and falls any one of the following category: Net Worth of Rs. 5 Crores or more; Turno
Employee State Insurance (ESIC) Act, 1948 Objective The Employees State Insurance Act, ESI Act for short, was enacted by the Government of India in 1948. The major objective of the Act was to provide certain benefits to employees in ca
Students pursuing courses like MBA, CS, CA etc. do know that they have enormous employment opportunities in India. Chartered Accountants (CA), Companies Secretaries(CS), Industrial Bodies/Associations, ICSI & ICAI do concentrate much on enligh
The day I became a Chartered Accountant, was undoubtedly the best day of my life. More than me though, I guess my parents and family members were thrilled. The most important dream at that stage of my career had been fulfilled. DREAMS DO COME TRUE
Introduction Institute of Chartered Accountants of India (ICAI) had come out with an announcement in February 2011, on Application of AS 30, Financial instruments: Recognition and Measurement. It was clarified that the prepares of Financial S
Recovery of Confirmed Demands during pendency of Stay applications CBEC has issued its first Central Excise Circular No. 967/01/2013 - CX, dated January 01, 2013 on eve of New Year 2013, for recovery of confirmed demands during pendency of Sta
In December, senior management focuses on formulating strategies. Department heads prepare business plans and budgets. Risk management departments define the next years agenda and plans. Everyone works hard at planning and preparing for the
Capital Gain Exemption & Capital Gain Account Scheme Sec. 54 (2) of the Income Tax Act provides as under: The amount of the capital gain which is not appropriated by the assessee towards the purchase of the new asset made within one year
A commerce student has very few options when he/she is about to leave school and enter the so called The Real World. Unlike a science student who can take up n number of engineering courses and get a job even before he
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