CAclubindia Articles

Overview of Micro, Small & Medium Enterprises (MSMEs) Sector

Posted by Rajkumar Adukia 27 October 2012 36863 Views

INTRODUCTION Worldwide, the micro and small enterprises (MSEs) have been accepted as the engine of economic growth and for promoting equitable development. The MSEs constitute over 90% of total enterprises in most of the economies and are credit

Taxation of Dividends under Income Tax Act, 1961

Posted by CA Manish 25 October 2012 302754 Views

Exempting Section - (Section 10(34) Any income by way of dividends referred to in section 115-0 shall be exempt from income tax Indian Company All Dividend exempt from tax in the hands of the shar

Few Thoughts about Exams

Posted by Ankit Aryal 25 October 2012 21222 Views

Even before I was creating thr draft of this article in my mind, I was stuck by the thought will the message I want to deliver through this article be delivered n the same meaning? While I was still pondering on this thought I remembered the great

Accounting for Service Tax under point of taxation regime

Posted by Member (Account Deleted) 25 October 2012 94666 Views

Back-ground The Ministry of Finance has brought into force the Point Of Taxation Rules 2011 from July 2011. Although it has been nearly a year since these rules have been brought into eff

Deferred Tax Entries

Posted by Member (Account Deleted) 25 October 2012 518774 Views

In my earlier article on Taxation Entries I have not touched Deferred Tax concept. Many reader friends have asked me to clear the concept and explain the entries regarding it. In this article I have tried to satisfy their expectations.

The Law of digital signature

Posted by sivadas chettoor 25 October 2012 55402 Views

INTRODUCTION: This article deals primarily with digital signature (DS) and the law connected therewith. At the outset it is to be made clear that all the aspects of the law and all the provisions containe

Service Tax on Construction Contracts

Posted by Madhukar N Hiregange 24 October 2012 230224 Views

Understanding Implication of Service Tax on Real Estate [Collation of Relevant Material] Table of Contents 1.1 Definition of term Service Section 65B(44). 3 1.2 Declared Service Section 66E. 3 1.3 Negative List

5 things must avoid during exams

Posted by *RENU SINGH * 20 October 2012 64377 Views

Searching for things: - Normally we all commit this mistake without even knowing that we are actually doing it.. Obviously this obstacle comes when we are in serious study mode Suppose you are making notes

Forensic Audit

Posted by Member (Account Deleted) 20 October 2012 36045 Views

FORENSIC AUDIT-DEFINITION Forensic audit involves examination of legalities by blending the techniques of propriety , regularity and investigative and financial audits. The objective is to find out whether or not true business value has been reflect

Unfortunate that Professionals have certified

Posted by Venkateswara Rao Sapare 20 October 2012 17839 Views

Dear Readers, I am sorry to come out with filling unpalatable information. A random scrutiny of XBRL filing of financial statements by few companies to MCA for FY 2010-11 reveals significant variations in disclosures in published results an