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CAclubindia Articles


Stamp duty on transfer of shares

Posted by G S Rao 20 August 2012 171841 Views

Introduction As per Indian Stamp Act,1899, Stamp duty is payable on instruments and an instrument has been defined as any document



SEBI, Investor Protection and Mutual Fund industry in India

Posted by Yogesh Kumar 20 August 2012 21691 Views

The primary objective of SEBI is investor protection but it is a moot point to debate whether and to what extent SEBI has been successful in protecting the investors. From the time in early nineties when SEBI was set-up till now numerous situations



FAQ on Service provided by Directors to Company

Posted by Bimal Jain 18 August 2012 55079 Views

FAQ on Service provided by Directors to Company The CBEC has issued Notification No. 45/2012-ST dated 7-8-2012, amending the Notification No. 30/2012-ST dated 20-6-2012 and expanded the scope of reverse charge mechanism. With effect from 7-8-2012, s



November 12- It is all about earning respect!

Posted by CS LLB Pulkit Gupta 18 August 2012 25100 Views

It is all about earning respect!! 18th August, 3.50 am 2Silver and 4 Bronze i.e. London Olympics has given us 6 new names to cheer for next 4 years. But what about the other 77 athletes who competed in 13 sports!! You know Olympics are very much



An overview of Life Insurance Contracts

Posted by Victor J uruvath 18 August 2012 12144 Views

Introduction Insurance is a contract between two parties namely insurer and the insured (policyholder) whereby insurer agrees to indemnify or to pay a certain sum of money to the



Service tax on Director's remuneration payable by companies

Posted by CA Meenu Garg 18 August 2012 153224 Views

All the companies are required to pay service tax under reverse charge on any remuneration paid to its directors whether in the form of money or otherwise and thresh hold limit of Rs. 10 lakhs will not be applicable on such case. As per the ame



Transfer Pricing & Role of Company Secretaries

Posted by Jinesh Bhagdev 18 August 2012 18181 Views

A Company Secretary holds a key position in any Company as the Compliance Officer of the Company. A Company Secretary is responsible for all regulatory compliances of Company. A Company Secretary supervises the finalization of Annual Accounts of a



Preparation Tips for IPCC Exams

Posted by sureshraj 17 August 2012 154723 Views

Hellow students my name is suresh, first of all i am happy to express my heartiest congratulations those who achieved sucess in May 2012 IPCC examinations and let me wish them all the best in thier future activities.so my dear students who got negit



Functional Currency under IFRS and its Implementation

Posted by Sanjay Chauhan (IFRS) 17 August 2012 32717 Views

This article covers the Functional Currency aspect differentiating with Presentation Currency as laid in Ind AS 21 i.e. IAS 21, which is totally new concept when India converges to IFRS. Introduction India has laid do



Gold Mutual Funds

Posted by Sathya Sankeerth K N 17 August 2012 12918 Views

A gold mutual fund is like a mutual fund backed by gold as the underlying asset and would be held mostly in demat form. An investor would get a securities certificate issued by the mutual fund running the Gold Mutual Fund defining




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