CAclubindia Articles
The CA degree - your trust with your destiny
"If the tax auditor certifies that these are the heads, the officer has no discretion. The Income tax Officer has to accept the tax audit certificate unless it turns out to be a patently false certificate. W
Other perspectives of the Company secretary course
Professional courses are once again making their comeback in the Indian educational mindset. More and more students are opting for professional courses in India. Professional courses offer good career prospects, value for money and are relatively less
Delhi VAT Amnesty Scheme-Highlights
DELHI TAX COMPLIANCE ACHIEVEMENT SCHEME, 2013 (DCS) HIGHLIGHTS (by Rakesh Garg, Author & Consultant) Abbreviations used: (i) DSC (or) Scheme : Delhi Tax Compliance Achievement Scheme, 2013 (ii) DVAT Act : Delhi
Service Tax - Reverse Charge
Reverse charge on service tax Reverse Charge on Service Tax: Under this scheme, service tax is payable by service recipient instead of service provider. Under this charge service receiver has to register himself under service tax. Further
Service tax on Educational Services
As, Education being one of the priority sectors of the Government of India has been kept outside the purview of service tax net by including the same in the negative list of services. The main objective behind the same is to reduce the cost of edu
Should you invest in Tax-Free Bonds?
Ohh Man! I did my tax saving investments 2 months back only. Otherwise I would have invested in these tax-free bonds. But now I cant invest in them. said Mahesh Kuntal, a 34 year old executive, working with a leading pharma co
Understanding Section 10 with latest case laws Part-III
The most important & disputed clause under section 10 is exemption allowed to STPI and SEZ under clause 10A, 10B & 10AA. However, from FY 2011-12, the exemption is no more allowed to STPI and EOU units, however continued to allowed to SEZ U
The Companies Act, 2013- Provisions relating to Annual return
Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 and will come into full operation when the Central Government notifies the operation of all sections and finalizes the Rules which are now on display for comments. Ve
F form under CST Act can cover transactions of a period more than one month
Calcutta High Court in Cipla Limited vs Deputy Commissioner, Commercial Tax reported as VSTI 2013 Vol. 17 B-509 has held that There is nothing in Rule 12(5) of CST (R&T) Rules which could be construed to vitiate a declaration form i.e "F&qu
Provident fund under the Head of Business or Profession
In this particular article I wish to share some of my views about Provident Fund contribution by the Employer and Employee, its Taxability and deduction under the head of Business or Prof
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