CAclubindia Articles

Closure of Register of Members / Debentureholders/Book Closure/Record Date

Posted by Ajay Mishra 05 December 2012 29780360 Views

Section 154 of the Companies Act, 1956 deals with the closure of register of members or debenture holders but the section does not elaborate the object and purpose of such closure.

The Era of Accounting Standards

Posted by CA Rashmi Ainapur 05 December 2012 24035 Views

Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles

Combination of Costing Strategies and Methods

Posted by Indraneel Sen Gupta 05 December 2012 9277 Views

Costing methods used in combination can be used as a devastating weapon for creation of economically and social benefits. But its often misunderstood and miss- represented which leads to further poor understanding and implementation of the

Precise provision on tax collection at source (TCS)

Posted by Yogesh Agarwal 05 December 2012 53403 Views

Provisions related to Collection of Tax at Source under Income Tax Act 1961 This is my privileged that I received a good response to my previous article and with that over whelming response I courage to write another article. This time I did not g

Short Note on Concept of Advance Tax

Posted by CA Manish 03 December 2012 64430 Views

Short Note on Concept of Advance Tax Liability for payment of Advance Tax:-

2008 crisis, How it unfolded

Posted by Vikash Maheshwari 03 December 2012 13236 Views

Today I thought of writing about the global economic crisis of 2008.As a student of finance, we must know how it all started, what went wrong and where are we now. I have tried to explain the crisis in a very simple yet informative manner. So to

Reverse Charge Mechanism In Service Tax- An Overview

Posted by CA bhargava 03 December 2012 1006754 Views

REVERSE CHARGE MECHANISM OF SERVICE TAX (RCM) With effect from 1-7-2012 , the central government has notified the new partial reverse charge mechanism for the payment of service tax in respect of certain taxable services.

Analysis of Education Guide 2012- Part II - "Service"

Posted by Madhukar N Hiregange 03 December 2012 10254 Views

Understanding the Educational Guide-2012 Part -II Service We examine in this article, the guide in detail and have provided our comments in italics. At this stage they represent only thoughts or questions which r

Composition Scheme for on-going works contract prior and post 1st July, 2012

Posted by Bimal Jain 03 December 2012 69072 Views

We are sharing with you FAQ on Works Contract Composition scheme w.e.f 1st July, 2012 and analysis of an important recent judgment of the Honble Supreme Court in

Success is not far away

Posted by CMA Ramesh Krishnan 03 December 2012 11821 Views

Introduction: Hardly a week ahead to CMA December 2012 exams, students are very busy with their revision schedule and final preparation to face the exams. Before facing the exams, I would like to suggest some tips to follow this days and exams days