CAclubindia Articles
Audit Trail in EDP: Audit CA IPCC
Audit Trail in EDP (N04) Audit is doable if one can relate one-to-one basis, the original input along with the final output a) In some situations, output is as complete and as detailed as in any manual system. E.g. Detailed calc
PPP - Public Private Partnership /Profit for Private Partner
PPP Public Private Partnership or Profit for Private Players?? Role of Drafting A few days ago a friend at CaClubIndia asked a query for improving drafting skills. I delved on his query before formulating my response to it. In our profes
Speeding Economic Mess
Modern Economic Growth Imagine you are on a supersonic high speed train which cannot be stopped. Everyone on this train is obsessed with high speed. What are your chances of survival? Time is ticking. Modern capitalist econo
Sec 50C - A Double Edged Sword
SEC 50C A DOUBLE EDGED SWORD Sec 50 C of Income Tax Act was introduced by Finance Act 2002, with effect from 01-04-2003 i,e Assessment Year 2004-05. The main intention for introducing Sec 50 C was to curb the movement of unaccounted elemen
XBRL Financial Statements - Requirements in India
The following class of companies have to file their Balance Sheet, Profit and Loss Account and other documents as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) taxono
Related Party Transaction, Caluse 188 of New Company Bill
Related Party Transaction Clause 188 of the New Company Bill, 2012 vis--vis Section 297 of Companies Act, 1956. When the company bill, 2013 has received the consent of the president in the month of August it replaced the
Reverse Charge In Service Tax
1 Reverse Charge (Tax Shift) Normally, service tax is payable by person providing the service. Section 68(2) makes provision for reverse charge i.e. making person receiving the service liable to pay
Sans pareil way to improve memory
Hi All As I delve into my CA final preparations, I have realised the pragmatic part of the the theory always said by me - Revision is the most terrific and Sans Pareil way to improve memory. So exams are nearing in, and everybody is doing their best
CBDT harsh on CA Faternity
CBDT Sub - Extension of submission of time for submitting TAR & ITR 7 reasons: Why should CBDT extend time
A quick view on some of important notified Sections
As all we are aware that recently MCA has notified 98 sections and all these notified sections are became applicable from 12/09/2013. Many of the sections of Companies Act, 2013 which have been notified on 12/09/2013 have provisions similar to that
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