02 May 2012
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The Day is 1st of April 2001; the Indian Accounting Fraternity is introduced to the concept of Deferred Tax. Accounting for Taxes on Income (AS 22) is applicable to different categories of enterprises from different dates. TABLE 1.
Foreword The article intends to study the provisions of Institutional Placement Programme (IPP) - a recently introduced mode of raising additional capital, in order to comply with minimum public shareholding
Gold is a precious metal which is well-known for its shiny, yellow colour. It got its name 'gold' from an Anglo-Saxon world 'gelo', which means yellow. On the other hand, in Chemistry, it has been
UNDERSTANDING TAX ON CAPITAL GAINS WITH LATEST CASE LAWS: PART - I Taxation of Capital Gain is the most disputed subject amongst all major tax disputed subjects. Generally, the capital gain tax not comes to every assessee and it may come in hi
Introduction I am overwhelmed by the response of the readers to my previous articles on Inspection and Investigation. It motivated me to continue the series. I felt that it would be more appropriate, if I cover the preparatory steps to face inspec
It gives me great pleasure to write articles on topics which helps students in better performance in exams. Out of my experience, both in professional practice and as a trainer for professional course, I feel that there is a wide gap between student
Introduction Details: a. Notified vide Notification No. 18/2011 dated March 1, 2011 and Notification No. 25/2011 dated March 31, 2011. b. Effective from April, 2011, option to implement from July, 2011. c. The Point of Taxation Rules are for d
WRITING ON THE WALL.NOW BEING HEARD. The writing was on the wall and now its being heard. The country's weakening debt profile and sluggish investment climate has blown the trumpet of Indian economic prospects. Well the downgrading
Taxability of gifts received by an individual or Hindu Undivided Family Gifts received by an individual or Hindu Undivided Family (HUF) are taxable in certain situations as prescribed by Income tax Act. The gift may be in the form of money or p
Our existing companies act 1956 was enacted based upon the recommendations of the Bhabha committee with an object to amend and consolidate the law relating to companies and certain other associations. The Com
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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