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History of Big 4 Firms
Posted Date : 26-Dec-2012 , 07:46:37 pm | Posted By Ashwani Narnoli

Source Wikipedia   Legal structure   None of the Big Four accounting firms is a single firm - rather, they are accounting networks. Each is a network of firms, owned and managed independently, which have entered into agreements with oth...

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Category : Students Zone | Comments : 0 | Hits : 2760

Amendments to
Posted Date : 25-Dec-2012 , 09:58:09 pm | Posted By Vinay Sharma

The Bill has 470 clauses and 7 schedules as against 658 Sections and 15 schedules in the existing Companies Act, 1956. The important amendments (approved ) in proposed Companies Bill 2011 are given below- -Clauses 143(5) and (6): Provision relating to audit of Government Companies by C...

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Category : Corporate Law | Comments : 0 | Hits : 3103

Justice Verma Panel invites suggestions to review existing laws on safety of women
Posted Date : 25-Dec-2012 , 04:12:03 pm | Posted By Vinay Sharma

The recent incident of rape and brutal assault on a young woman in Delhi has shaken the conscience of the nation and has triggered a serious debate amongst jurists, civil society members and women's groups about inadequacy of the present laws to protect the safety and digni...

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Category : General | Comments : 0 | Hits : 555

Don't give PAN number for railway Tatkal booking
Posted Date : 24-Dec-2012 , 10:26:07 pm | Posted By Vinay Sharma

Don't give PAN number for railway Tatkal booking . Do not quote your PAN for Tatkal bookings. Indian Railways display PAN as identity proof for Tatkal bookings. The Railways collect PAN for Tatkal bookings and display the PAN + name, sex and age of passengers on reservation charts p...

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Category : General | Comments : 0 | Hits : 721

IIFCL Tax Free Bonds
Posted Date : 24-Dec-2012 , 05:34:32 pm | Posted By Vinay Sharma

After REC and PFC, IIFCL will become the third company to launch its tax-free bonds this financial year from December 26th. But, unlike REC and PFC, this will be IIFCL’s first issue of tax-free bonds as the company did not have any such issue last year. The issue will close on January 11th....

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Category : Income Tax | Comments : 0 | Hits : 695

COMPARATIVE STUDY OF Companies Bill, 2011 and Companies Bill, 2012 [As Passed by Lok Sabha]
Posted Date : 23-Dec-2012 , 11:24:25 am | Posted By Vinay Sharma

♦  Definition of 'financial statement' in clause 2(40) amended to add the words "statement of changes in equity" in clause 2(40). Purpose is to clarify that statement of changes in equity will compulsorily form part of financial statements only for ...

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Category : Corporate Law | Comments : 0 | Hits : 5898

XBRL in India - filing and applicability conditions
Posted Date : 21-Dec-2012 , 04:11:09 pm | Posted By Vinay Sharma

Introduction to XBRL   XBRL (eXtensible Business Reporting Language) is a language for electronic communication of business and financial data which is revolutionising business reporting around the world. It offers major benefits to all those who have to create, trans...

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Category : Corporate Law | Comments : 0 | Hits : 757

DVAT on set top boxes
Posted Date : 20-Dec-2012 , 12:42:59 pm | Posted By Roopak

  DVAT ON SET TOP BOXES.   Commissioner, VAT, Department of Trade and Taxes, Delhi has issued acircular ...

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Category : VAT | Comments : 0 | Hits : 588

Role of Chartered Accountant in VAT
Posted Date : 20-Dec-2012 , 12:26:03 pm | Posted By Vinay Sharma

Chartered Accountants have a key role to play in proper implementation of VAT. (i)  Record keeping  : VAT requires proper record keeping and accounting.  Systematic records of input credit and its proper utilisation is necessary for the success of VAT. Chartered Accounta...

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Category : VAT | Comments : 0 | Hits : 902

Exceptions to section 45(1)
Posted Date : 20-Dec-2012 , 12:25:05 pm | Posted By Roopak

  Exception to section 45(1)   As per the charging section of capital gains i.e. section 45(1) of the Income Tax Act, 1961, the capital gains shall be taxed in the previous year in which transfer is made. Accordingly the definition of Capital gains as provided in the section...

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Category : Income Tax | Comments : 0 | Hits : 1867

New Company bill's saliant features
Posted Date : 19-Dec-2012 , 02:04:08 pm | Posted By Deepak Agarwal

The Companies Bill, 2011, is organized as 29 chapters, 470 sections and 7 scheduled. A substantial part of the law will be in form of Rules, to be prescribed separately. It has introduced 33 new definitions. Here’s a look at some of its key highlights.   ...

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Category : Corporate Law | Comments : 0 | Hits : 3406

10 Barriers to Effective Communication
Posted Date : 19-Dec-2012 , 11:03:01 am | Posted By Vinay Sharma

Sometimes, somewhere between the moment someone speaks and another responds, communication becomes broken. We’ve all been there. A conversation, or even an online chat or string of mobile texts, leads to a terrible misunderstanding and all of a sudden all hopes for reaching an agreement...

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Category : General | Comments : 0 | Hits : 791

understanding of
Posted Date : 18-Dec-2012 , 07:04:41 pm | Posted By Vinay Sharma

‘Caveat emptor’ means “let the buyer beware”, i.e. in sale of goods the seller is under no duty to reveal unflattering truths about the goods sold. Therefore, when a person buys some goods, he must examine them thoroughly. If the goods turn out to be defective or do no...

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Category : Students Zone | Comments : 0 | Hits : 3349

Service tax on Supply of food at Restaurants
Posted Date : 18-Dec-2012 , 05:49:43 pm | Posted By Sourabh Jain

Service tax on Supply of food at Restaurants   It is said that some things which seem to be very authentic may not be always correct. This is same which is happening with issue of Service tax on supply of food in restaurants. Internet is equal for both whether you are correct or fact...

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Category : Service Tax | Comments : 1 | Hits : 925

How to Find Your Life's Purpose
Posted Date : 15-Dec-2012 , 08:17:49 pm | Posted By Vinay Sharma

Steps 1 Make a list of the things you do for fun, or that you really enjoy. Include in the list the parts of your job that you really like, the things you volunteer for, sports, the arts, reading, etc. Imagine you're a billionaire with no worries about money, how would ...

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Category : Students Zone | Comments : 0 | Hits : 562

Creating S.M.A.R.T. Goals
Posted Date : 15-Dec-2012 , 08:14:15 pm | Posted By Vinay Sharma

Specific Measurable Attainable Realistic Timely Specific: A specific goal has a much greater chance of being accomplished than a general goal. To set a specific goal you must answer the six “W” questions: *Who:      Who is involved...

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Category : General | Comments : 0 | Hits : 402

Right of lien of an unpaid seller
Posted Date : 15-Dec-2012 , 08:12:52 pm | Posted By Vinay Sharma

The legal provisions regarding the right of lien of an unpaid seller has been stated from Sections 47 to 49 of the Sale of Goods Act, 1930 which may be enumerated as follows : (i) According to Section 47 the unpaid seller of the goods who is in possession of them is entitled to retain ...

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Category : Students Zone | Comments : 0 | Hits : 496

Points to be considered while drafting gift deed
Posted Date : 14-Dec-2012 , 01:55:55 pm | Posted By Vinay Sharma

Agift is a common mode of transfer of property. It is the transfer of certain existing moveable or immoveable property by one person to another. The transfer should be made voluntarily and without consideration. The person transferring the property is called the donor. The person to who...

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Category : General | Comments : 0 | Hits : 1180

CHARACTERISTICS OF A NEGOTIABLE INSTRUMENT
Posted Date : 14-Dec-2012 , 12:16:02 pm | Posted By Vinay Sharma

CHARACTERISTICS OF A NEGOTIABLE INSTRUMENT A negotiable instrument has the following characteristics: 1. Property: The prossessor of the negotiable instrument is presumed to be the owner of the property contained therein. A negotiable instrument does not merely give possession o...

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Category : Students Zone | Comments : 0 | Hits : 3366

66A amendment- It is like fixing a leaking roof with a band aid!
Posted Date : 14-Dec-2012 , 12:12:11 pm | Posted By Vinay Sharma

The government has proposed to amend Section 66 (A) of the Information Technology Act which has been dubbed as one of the most draconian laws in the country. As per the proposal, the government will set new guidelines for officers dealing with this act so as to ensure that there is some accou...

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Category : General | Comments : 0 | Hits : 386

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