CAclubindia Articles
How to Earn from Personal Loans
Executive Summary: Personal loan by some school of thoughts is considered to be untouchable due to its many disadvantages, but some amount of financial modeling can make this very product very useful in number of ways i.e. Liquidity, Return, and
Finalization of Balance Sheet (Part - III)
Greetings of the day to all the members of CCI Family. So friends this is the final part of my series i.e. Finalization of Accounts. The links of my previous Article are given below:- FINALIZATION OF BALANCE S
Notes on Amendments in provisions applicable to directors in last two years
In last two years, Ministry of Corporate Affairs (MCA) has made many amendments/changes in provisions relating to directors of the company under the Companies Act, 1956
Various methods of Project finance
Introduction: For whom is it important to understand project finance? Financial managers Sponsors Lenders Consultants and practitioners Project managers Builders Suppliers Engineers. Researchers Students.
NPA - Non Performing Assets
DUE AND OVERDUE Any amount becomes due on the fixed time of payment. It becomes overdue if it is not paid on that due date. In the same manner in customer banker relationship any amount due to the bank under a
Point of Taxation Rules, 2011 - An Overview
Why we determine Point of Taxation ? point of taxation mean the point of time when a service shall be deemed to have been provided. so service provider can pay service tax by the 5th day & 6 th day of month/ quater as thecase may be Rule1 :
Service Recipients obligations under reverse charge
The Ministry of Finance (Department of Revenue), Government of India has made certain changes and brought certain additional items of services under the ambit of reverse charge mechanism where the service recipient is liable to pay tax. Till 30th
Works contract service after negative list - Part I
Service portion in the execution of a works contract has been declared as service u/s 66E after the introduction of negative list. That means works contract service per se is not a service but it is a service because it has been declared to be a se
Successive presentation of Cheque and Cause of action
Introduction: Recently Supreme court bench consisting of Justices RM Lodha, TS Thakur and Anil Dave delivered its judgment in MSR Leathers v S. Palaniappan & Anr (MSR Leathers) holding that a payee or holder of a cheque can now issue a statu
Corporate Govenrance
Introduction The root of the word Governance is from GUBERNATE which means to steer i.e. to direct the course & the word Corporate Governance would literally means to direct the course of the corporate. Corpo
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