CAclubindia Articles

Investor Education and Protection Fund

Posted by G S Rao 01 June 2012 85010 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 18371 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 39071 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

Holding Company/Subsidiary Company - The Companies Act, 1956

Posted by Venkateswara Rao Sapare 29 May 2012 171447 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

Preparation of Cash Flow Statement

Posted by RaGHuRaM 29 May 2012 183885 Views

Cash flow statement.As the name itself indicates the statement which only deals with inflow and outflow of cash (and cash equivalents) during the accounting year. Our work is to classify those inflows and outflows into three activities namel

A Negative List in Service Tax Levy- Impact on Construction Industry

Posted by CA Nikhil Jhanwar 29 May 2012 36674 Views

Introduction It was 18 years ago when the levy of service tax was introduced with a meagre three services which has now grown manifold to 119 services. The scope of services has

Analysis of Service Tax Rules, 1994

Posted by PUNEET GOYAL 28 May 2012 46947 Views

(Before proceeding further please read the disclaimer at the bottom of this write up) Service Tax Rules, 1994 are being amended as follows: A. As per Rule 2 (cd) of STR, 1994, now partnership includes a limited liability partnership. Now it wil

Submission of form 49 C by Liaison Office

Posted by Ca Anand Dubey 25 May 2012 61019 Views

Submission of Annual statement By Liaison Office in form 49C As per The Income Tax Second Amendment Rule 2012 , Rule 114DA inserted and form 49C is introduced to report annual statement of Liaison Office under section 285 of the Income Tax

Persons carrying on agency business or earning commission

Posted by Amit Bajaj 24 May 2012 30803 Views

Persons carrying on agency business or earning commission income should revise their return for A.Y 2011-12, if original return filed u/s 44AD In the Finance Bill 2012 section 44AD has been amended retrospectively w.e.f A.Y. 2011-12 to the effec