Please advice how to calculate depreciation:

Original Cost Rs. 100
Original Depre: 4.75%
Revised Useful Life : 15 years
Expired Life : 10 years
Remaining Life : 5 years

Depreciation = (100-47.50)/5
or
Depreciation = (100-5-47.50)/5

Is residual value of 5% need to be considered?

whether invoice required for director sitting fee service given by the director.

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Please Mention Site For Class-2 For Mca, Income tax purpose.

will icai give bonus marks for electricity question in advance accounting paper??

I'm pursuing CA and is in final. I want to know about CIA(certified internal auditor) course like when I can start it, what are its requirements. can I do it along with CA( my attempt for final is in May 2015). what are its benefit, n professional benefits.

In case of DLOP, can we claim interest deduction u/s 24b and whether the same would be limited to the limit of Rs. 1.50 Lacs?

How am i supposed to prepare for those practical case law like questions which are asked in ca final exam?Should i prepare from a particular book?The reson i'm asking this question here is because even a systematic reading of all the AS and previous exam questions thereon will not place us in a level where we can face practical situations.....pls do share ur valuable opinions in this regard.
THANKS IN ADVANCE

sir,
We have filed service tax return for Oct- Mar 2013-14 0n 28th April,three days late from the filing due date.
After that we filed the revised return one time, now we want to file the revised return again what will be the due date for filing it?
Suppose if we fail to file the revised return in which income need to be increased till the due date what are the options to file it after the due date?
Reply ASAP.

I have taken a loan from LIC housing finance, and then i have taken a another loan from PNB housing finance and repay the entire loan of LIC.

Can i claim deduction of repayment of LIC loan.

i want to do icwai i want to know about it every thing in icwai also we have to pratice articleship of 3 years like Ca in one company only after clearing group 1 of INTERMEDIATE we can start articleship and basically i don`t understand articleship in icwai can any one say it to me please