CAclubindia Articles

Delayed Indian Infrastructure

Posted by Indraneel Sen Gupta 22 March 2013 10144 Views

Indian Infrastructure segment has been struggling over the last 5 years. I would be wrong to say that it is struggling over the last 5 years; in fact it was struggling once the private sector was appointed to come for investments. I a country like

Delhi Budget - Major Tax Changes

Posted by SOULAVE JAJODIA 22 March 2013 24454 Views

Here is a breif summary of proposed changes in DVAT vide Delhi Budget 2013: 1. As a major relief to small traders, the threshold limit for Registration under VAT has been proposed to be raised from ` 10 lakh to ` 20 lakh. 2. A new compos

All about e-voting

Posted by CS M.Kurtrala Nathan 21 March 2013 29573 Views

Introduction: Electronic voting (also known as e-voting) is a term encircling several different types of voting, implementing both electronic means of casting a vote and electronic means of counting votes. Electronic vot

Practical Applications of AS - Questionnaire

Posted by CA Ashish Pathak 21 March 2013 29457 Views

QUESTIONNAIRE ON ACCOUNTING STANDARDS AS - 1 - Disclosure of Accounting Policies Are the following fundamental accounting assumptions followed: Going concern concept (Note, the concept shall be evaluated wit

Banks for women

Posted by Indraneel Sen Gupta 21 March 2013 11806 Views

8th March 2013 is being a special day which is not marked as a red letter day in the calendar but celebrated across the world as International Women's Day. Those who dont know the background for international womens day

How to register as a legal heir to do e-filing on behalf of deceased

Posted by Ganeshbabu K 21 March 2013 99631 Views

User should register as a Legal Heir to do e-Filing on behalf of the deceased. This is a new feature provided for Individual user. A Legal Heir can file Income Tax Return, View Status of Income Tax Return, ITR-V Acknowledgment and other fi

Why we need Internal Auditing?

Posted by Srinath P 21 March 2013 16637 Views

Most of the executives of successfully running small medium enterprises have this question in mind. We have already spending for statutory audits (namely external audits) and why we need to spend again for internal aud

Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961

Posted by Gaurav Pahuja 20 March 2013 19526 Views

Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961 In this write up, the author has enlightened the pre-requisites of Section 91(1) and 192 of the Income Tax Act, 1961 keeping in view the basic objective of the concerned section. Also t

Industrial Visit

Posted by Sweta Singh 20 March 2013 21387 Views

According to Sir Francis Bacon, Travel is the younger part of education, in the elder part of experience. On 2nd March, 2013, The ICAI Si

Internal Audit Process and Reporting

Posted by Dr. Rashid Mehmood, CPA, Ph.D 20 March 2013 133646 Views

I received a message from one of our club member and she was keen to learn internal audit process & reporting and requested for some sample audit report. I replied her to develop her own audit report and send me for review, after reviewing the