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Income from Salary Simplified
BASIS OF CHARGE: [Section 15] As per Section 15, salary consists of the following: any salary due from an employer or a former employer to an assessee in the previous year, whether actually paid or not; any salary paid or allowed to him in the
How to write in CA Exam?
After a lot of time thinking, I decided to write an article on How to write answers in CA Exams. The views are written herein below are purely personal. Somebody agree or somebody might not. Remember following things which are importan
Same activity is not as Manufacture & Service at a time
Dear Professional Colleague, Same activity cannot be considered as manufacturing and service at a time We are sharing with you an important judgement of the Honble CESTAT, New Delhi, in the case of Jubilant Industries Limited Versus CCE, Ghaz
Significance of Minutes of meetings and principles to be observed while drafting: Part-II
Introduction: In my previous article (Part-I), a detailed analysis was made of the provisions of Section 118 of the Companies Act,2013(The Act,2013 or Act )and rules applicable to maintenance of minutes in electronic form. The topic of minutes wil
Section 194H - Principal and Agent Relationship?
Section 194H Principal and Agent Relationship? In the normal course of business, to gear the sales the manufacture will give many types of incentives (in the form of commission or brokerage) and discount to his dealers. The very
Provisions of Companies Act 2013 (Along with Draft) Relating to Audit & Auditors
Companies Act, 2013 has been published in the official gazette for public information and will become applicable once the Ministry of Coprorate Affairs (MCA) notifies it. Accordingly, MCA has notified 98 sections of the Act on 12th September 2013 fo
The 7 Laws of Clearing CA Exams - 2
First thing first. I am overwhelmed with the kind of response my previous article The 7 Laws of Clearing CA Exam got. Almost 10,000 view and more than 100 comments. Wow! Thank you friends for appreciating my effort. When I wrote the
Preparing for Government Audit
EXPENDITURE AUDIT (M99,M07)(N01,N03,N06)(N11) Audit against Rules &Orders(M08) Is expenditure = in conformity with statutory provisions and financial rules and regulations? Functio
Few thoughts on Income Tax Scrutiny Provisions
Few thoughts on Income Tax Scrutiny Provisions is it Income scrutiny or Expenditure one! Once upon a time there was an Expenditure Tax it was so unpopular that government had no option but to withdraw it. Now indirectly it is in vogu
Audit Report for CA IPCC
AUDIT REPORT Draft an illustrative Audit Report u/s 227 of the Companies Act, 1956, with a few qualifications. Annexure u/s 227(4A) is not required. In this situation, we depict a case where the auditor was unable to obtain su
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