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CAclubindia Articles


Overview of Compounding of Offences under the Service Tax

Posted by Bimal Jain 06 June 2012 18456 Views

The Central Government by exercising the power conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) has made the Service Tax (Compounding of Offen



Accounting Deep Discount Bonds - I GAAP & IFRS

Posted by Sanjay Chauhan (IFRS) 05 June 2012 79299 Views

A. Zero Coupon Bond (Deep Discount Bond) Zero-coupon bond (also called a discount bond or deep discount bond) is a bond issued at a price lower than its face value, with the face value repaid at the time of maturity. It does not make periodic inte



The Burning Desire!

Posted by CA Mihir Kulkarni 05 June 2012 26392 Views

Hello Friends, I am CA Final student. This is my first article on CCI. I am not going to share anything about the study methods and other important things related to CA Studies. I am just going to express my views on CA and the Burning Desire which



Revised Schedule VI: An Overview

Posted by CA.Mathew Jacob 02 June 2012 64395 Views

REVISED SCHEDULE IV: An Introduction As we all know that every company registered under the Act shall prepare its Balance Sheet, Statement of Profit and Loss and notes thereto in accordance with the manner prescribed in Sch



GST - Fate of GST Tax rate structure

Posted by CA Subhash Bhaskar 01 June 2012 33477 Views

Dear Friends/Colleagues In my previous article I shared my knowledge about the levy and chargeability of GST. In this article I am sharing with you about the rates of GST that will be applicable in future. In this regard there has been the differe



Investor Education and Protection Fund

Posted by G S Rao 01 June 2012 85006 Views

Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012 Introduction: Vide notification no.G.S.R. 352(E) Central Government published the Investor Education and Pr



Alternative Investment Fund Regulations 2012

Posted by Rahul Chilal 01 June 2012 18368 Views

ALTERNATIVE INVESTMENT FUND On May 21st 2012 SEBI notified the AIF regulations 2012. These are the Alternative Investment Fund Regulations will replace the SEBI(Venture Capital fund) regulations 1999 DEFINITIONS Alternative Investment Fund (AIF



Real Estate/Construction Industry: Reconfirmation of Applicability of Cost Accounting Record Rules 2011

Posted by CMA Navneet Kr Jain 30 May 2012 39068 Views

Real Estate/Construction Industry: Reconfirmation of Applicability of Cost Accounting Record Rules-2011 by Ministry of Corporate Affairs By Navneet Kumar Jain FCMA, MBA, LL.B., M.COM., PGDTL, LIII., AIIISLA The present article is in continuati



Indian Economic Turbulence - A Comparative View

Posted by Sanjay Chauhan (IFRS) 29 May 2012 14003 Views

Finance Minister Pranab Mukherjee on Wednesday, 23rd May 2012, assured Parliament that India's growth story remained intact despite Euro zone crisis and Greece turmoil. Mr. Mukherjee attributed the downward trend in the share markets to the glob



Holding Company/Subsidiary Company - The Companies Act, 1956

Posted by Venkateswara Rao Sapare 29 May 2012 171445 Views

How do we assess which company is a Holding Company and which is its Subsidiary Company? A Holding Company may be a Subsidiary Company of some other Company. Similarly a Subsidi




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