CAclubindia Articles
Indian Private Equity Focus on Agriculture
The three sectors of the Indian economy witnessed slowdown in 2011-12. Moderation in agriculture growth notwithstanding, the year witnessed an all-time high food grains output. The services sector reflected the slowdown in construction, while in
Amendments in Penal Provisions of TDS
TDS PROVISIONS MADE MORE STRINGENT WITH REGARD TO COMPLIANCE PART & PENALTY CLAUSES INSERTED IN THE BUDGET, 2012. As time is passing away the TDS provisions are made more & more stringent day by day. TDS being one of the most important rev
Revamping of Fair Practice Code for NBFCs
India seems to be all set to achieve high GDP growth with focus largely on the MFI sector, a sector expected to develop fast with increasing importance on priority sector lending. The Reserve Bank of India (RBI) has framed Regulatory
Intergenerational Equity Need for Development on Sustainable
Paper on Intergenerational Equity Need for Development on Sustainable Basis In the ambit of Developing nexus between Trade Liberalization and Environment Protection 10th Justa Causa National Seminar
How can we download TDS certificate from TIN website?
As CBDT has issued an important circular [CIRCULAR NO. 01/2012 [F.No. 276/34/2011-IT(B)], DATED 9-4-2012] regarding issuance of TDS certificate in Form 16A in respect of all sums deducted on or after 01-04-2012. As per this circular:-1) All deductors
Central Excise Records/Returns and Relevance of Cost Records
Recently on 30th March CBEC has issued one notification with regard to the documents to be produced during Excise audit and this article is a step towards explaining co-relation of costing and Excise Returns.
"Employability of Accountants" - A cause of worry
"Employability of Accountants" - A cause of worry - A survey by NASSCOM revealed that every 26th graduate in the country is unemployable, shocking but a reality which is causing shivers to the corporate world.
Inspection Books of Account and Investigation
Introduction In my previous article titled Books of account under Section 209 of the Companies Act, 1956 a detailed analysis of Section 209 was made. As a sequel, I intend to cover the provisions of Section 209-A which deals with i
Transfer of Right to use goods-deemed sale or a service
Transfer of Right to use goods for cash, deferred payment or valuable consideration is considered as deemed sales under sub-clause (d) of Article 366(29A) of Constitution of India and also consequently under Punjab VAT Act and CST Act liable to VAT
Theory of Perception
Perception is the only thing what matters in life. Many times in life we want something which is in front of us but those all remain in dark light because we are unable to perceive it in true sense. Rather I must say we dont try and dare to t
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