CAclubindia Articles


CARO 2003

Posted by Anurag 10 September 2013 130647 Views

Companies (Auditors Report) Order, 2003 (CARO, 2003) All companies including a foreign company as defined u/s 591 Banking companies, insurance companies and Section 25 companies = Exempt Private companies fulfilling certain conditions



What is a One Person Company?

Posted by CA Abhishek Malpani 22 April 2021 49133 Views

The recently enacted Companies Act 2013 has introduced us to a new form of business organisation in the country, viz., One Person Company (OPC). OPC is a significant and innovative idea of an organisation model. 



Service Tax Implications on Auxiliary Educational Services of Educational Institutions

Posted by CA.Manindar Kakarla 10 September 2013 73500 Views

Service Tax Implications on Auxiliary Educational Services of Educational Institutions Introduction: As everyone are aware that services provided by educational institutions by way of pre-school education, higher secondary school and education as



Note on Forfeiture of Shares - Part II

Posted by Ajay Mishra 10 September 2013 70729 Views

You have read the introductory and procedural part on Forfeiture of shares under my earlier article in Part I posted on this CCI club. In continuation on the above subject, Part II deal with Board Powe



Accounting Standard 1 simplified

Posted by Siddharth Kadakia 09 September 2013 103607 Views

Accounting Standard 1issued by ICAIDisclosure of Accounting PoliciesIntroduction:The standard deals with what, where, which and how accounting policies should be disclosed. The accounting policies are set of principles, methods and procedures applied



Summary of Chapter VI A - Part 1

Posted by POOJA CHANDAK 09 September 2013 62804 Views

CHAPTER VI-A SIMPLIFIED Applicable for F.Y. 2012-13 Sections- from 80A to 80GGC Deduction under Chapter-VIA is not allowed against following incomes: Long Term Capital Gains. Short Term Capital Gains u/s.111A Winnings from lotteries, crossword



Where will the Rupee go from here?

Posted by Arup Chakraborty 07 September 2013 10826 Views

This perhaps is the billion dollar question and many economists are probing for an answer while Government of India is looking for short term measures to stabilize its currency depreciation. The market did give a sentimental boost to the appointment



Cenvat not to be denied on mere non payment by Supplier

Posted by Bimal Jain 07 September 2013 11311 Views

Dear Professional Colleague, Assessee not expected to verify with Department in order to avail Ce



Role of a Cost & Management Accountant

Posted by MAHESH KUMAR 06 September 2013 64005 Views

Backgrounder: Ministry of Corporate Affairs: With multi-product manufacturing and distribution ventures being the order of



64 Tax Audit Problems & Solutions

Posted by CA Nitesh Kumar More 05 September 2013 106277 Views

TECHNICAL ISSUES - FAQ BY ICAI 1. PROCEDURE TO UPLOAD TAR




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