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I am quite sure that most of you might have started preparation for May 2014 attempt. While preparing study plans / time tables, you should keep one thing in mind that “IPCC is not passed by only hard study; the way (and perhaps an easier way too) to pass the IPCC is SMART STUDY”. Today … Read more
Memorandum of Association is the important and basic document of the company. No company can registered under company act 1956 without memorandum of association. As per section 2 (28) of the Companies Act memorandum means Memorandum of Association of the company as originally framed or as altered from time to timein pursuance of Company Act … Read more
RBI/2011-12/589 DBOD. No. Dir. BC.107/13.03.00/2011-12 June 5, 2012 All Scheduled Commercial Banks(Excluding RRBs) Dear Sir/Madam Home Loans-Levy of fore-closure charges/pre-payment penalty Please refer to our circular DBOD. No. Dir. BC. 56/13.03.00/2006-2007 dated February 2, 2007 on reasonableness of bank charges. 2. In this context, attention is invited to paragraphs 81 to 83 of the Monetary Policy Statement 2012-13 announced on … Read more
The procedure for issuance of statutory declaration/Forms (Form C, Form F, Form H, Form E-I and Form E-II)under central sales tax act 1956 has been changed with effect from 1St February 2014. Commissioner of sales tax has issued a trade circular No. 4T of 2014 dated 28/01/2014. As per this circular existing procedure of issuing … Read more
1.The procedure for issuance of statutory declarations/forms under the Central Sales Tax Act, 1956 has been prescribed by the Trade Circulars referred above. At present, for obtaining declaration or certificates, the dealer submits/uploads application called SOR (Statement of Requirement) electronically.This SOR is processed by the Central Repository Officer and if found in order the statutory … Read more
Income tax department issued a notification regarding the change in the process of issuing the PAN card. As per the notification No. PAN/1/3/2003/part dated 24th January 2014 following are the changes made in the new PAN application process with effect from 3rd Feb 2014 . 1. PAN applicant has to submit the self attested copies of … Read more
MVAT declared the Special Amnesty Scheme by issuing the circular No. 3T dated 24/01/2014. This scheme is the part of the amnesty scheme of unviable and close units as mentioned in Industrial policy of Maharashtra 2013. The features of the scheme are given below:- To whom the scheme applicable: The scheme is applicable for the … Read more
One of my student, we lovingly calls him Mr. Doubtful, has always doubts even in simple provisions. The main reason was that he was in too hurry to read and understand the whole provision. While learning the Taxability of Leave Travel Assistance in the Income from Salary chapter he asked very wonderful questions!!! 1) Sir, … Read more
CBDT has clarified that no TDS is require to deduct on service tax component by issuing a circular No. 1/2014 dated 13/01/2014. In the circular it is clearly mentioned that if payment is made to the resident and service tax is mentioned separately, then TDS under chapter XVIII-B of the income tax act is deducted … Read more
Those dealers who required to get their books of accounts audited under section 61 of MVAT Act, 2002 and has uploaded the audit report online are also required to file the physical copy of the audit report to sales tax department. Commissioner of sales tax, Maharashtra State, has issued a trade circular regarding the physical … Read more