CAclubindia Articles
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
Karniti Part III-Rush hours of E-Filing of Income Tax Audit
KARNITI PART - III Rush hours of E Filing of Income Tax Audit Report Keeping this conversation between Lord Krishna and Arjuna as the foundation we will learn certain basic financial and tax matter. Let us try to get answers to our question
Companies act 2013 - The murkier picture for a company secretary
After independence the government of india created three professional institutes with the passage of time to regularize and standardize the corporate scenario in india ..... The powers , roles , functions , responsibilities and fields for three of t
Cost Audit as per Companies Act, 2013
The companies act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions rel
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