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Posted On:  1 year ago


80G and 12A Registration

Process to apply 80G and 12A Licence

article author Sukhwinder Singh

Posted On:  1 year ago


Partnership Act – Registration Process application and effect of non-registration of partnership firm

This article contains the Application for registration, completion of registration process and the Effect of non-registration.

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act - Properties, Partners as Agent, Agency and Partners Authority related matters

This article contains the meaning of properties, application of the property of the firm, personal profits earned by partners, partner to be agent of the firm, implied authority of partner as agent of the firm, extension and restriction of partner's implied authority, partner's authority in an emergency, mode of doing act to bind firm and continuing authority of partners for purposes of winding up.

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act - Partners Rights, Duties, Transfer of Rights after dissolution, Restrain from use Firms name in case of dissolution

This article contains about mode of determining the existence of partners, general duties of a partner, determination of rights and duties of partners by contract between the partners, determination of rights and duties of partners after a change in the firm, rights of transferee of a partner's interest, rights of outgoing partner to carry on competing business, right of outgoing partner in certain cases to share subsequent profits, rights of partners to have business wound up after dissolution, payment of firm debts and of separate debts, rights where partnership contract is rescinded for fraud or misrepresentation, right to restrain from use of firm name or firm property and agreements in restraint of trade.

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act – Firm Name and Place, Branches, Rectification of Mistake, Penalty and Power to make rules

make rules This article contains application of provisions of Act 9 of 1872, power to exempt from application of this chapter, appointment of registrars, recording of alterations in firm name and principal place of business, noting of closing and opening of branches, noting of changes in names and addresses of partners, rectification of mistakes, amendment of register by order of court, inspection of register and filed documents, grant of copies, rules of evidence, penalty for furnishing false particulars, power to make rules and mode of giving public notice.

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act – Dissolution modes and Liability after dissolution, settlement and sale of goodwill

This article contains the meaning of dissolution, various modes of dissolution like - dissolution by agreement, dissolution on the happening of certain contingencies, compulsory dissolution, dissolution by notice of partnership at will and dissolution by the court, it further contains the liability for acts of partners done after dissolution, personal profits earned after dissolution, mode of settlement of accounts between partners, return of premium on premature dissolution, sale of goodwill after dissolution and recording of changes in and dissolution of a firm.

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act - Admission and Provision for Minors admitted to the benefits of partnership

This article contains the effect of admission by a partner, minor to be admitted as a partner and introduction of a partner

article author CA Chirag Chauhan

Posted On:  1 year ago


Partnership Act Retirement, Expulsion and Insolvency of a partner

This Article details with retirement modes, explosion and insolvency of partner.

article author CA Chirag Chauhan

Posted On:  1 year ago


Payment of Bonus Act- Balance-sheet and profit and loss account of Corporations, Audited accounts of banking companies and miscellaneous provisions

This article gives an overview on presumption about accuracy of balance-sheet and profit and loss account of corporations and companies, Audited accounts of banking companies, employer’s audit of accounts and miscellaneous provisions of bonus act.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act-Accounting years, Special provisions, provision for certain classes of employees.

This article gives an overview on first five accounting years, sixth & seventh accounting year, duty of the employer from 8th accounting year, Special provisions with respect to payment of bonus linked with production or productivity and provision for certain classes of employees.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act- Rules, power of exemption, stages and Provision for inspector

This article gives an overview on power of exemption, stages, establishment from the provisions of the Act and rules may be provided by Central Government.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act- Dispute, Punishment, penalty and offences committed by companies

This article gives an overview on Punishment where a liability has been proved, offences committed by companies, penalties for the person if he contravenes any of the provisions and punishment for the offences.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act Calculation of Surplus, Gross Profit, Direct Tax payable

This article gives an overview on calculations of available surplus, calculation of direct tax payable by the employer, deductions of sums from the gross profits.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act- Adjustment of customary bonus, principle of set on and set off and Recovery of the bonus.

This article gives an overview on Adjustment of customary bonus or interim bonus payable to employees, the principle of set on and set off and procedure is to be followed by the employee for Recovery of the bonus due from an employer.

article author One Roof Consultant

Posted On:  1 year ago


Payment of Bonus Act – Applicability, Eligibility, Disqualification, Payment of Minimum and Maximum Bonus

This article gives an overview on basic provisions, purpose, object, applicability, eligibility, disqualifications, Payment of minimum & maximum bonus, award, banking company, co-operative society, corporation and also principle behind fixing a minimum and maximum limit for payment of bonus

article author One Roof Consultant

Posted On:  1 year ago


Section 14A read with Rule 8D

Very Impressive analysis as said by many other chartered accountant and tax professional;

article author Vikas Ranjan

Posted On:  1 year ago


Profit on sale of rural agricultural

How to account for MAT in case of sale of agriculture land ? Case law on MAT treatment in case of sale of agriculture land

article author Vikas Ranjan

Posted On:  1 year ago


Statement of Financial Transactions and Reportable Accounts (AIR - Annual Information Return)

This article provides the various provisions related to Statement of Financial Transactions and Reportable Accounts who is required to furnish Statement of Financial Transactions and Reportable Accounts, what is the due date for filing the return.

article author CA Chirag Chauhan

Posted On:  1 year ago


Set Off and Carry Forward of Losses, applicability and restrictions as per Income Tax FAQ

If you make profits Income Tax Department will surely tax you. What if you make Losses in your business or Capital Loss? Income tax act provides the assessee to set off and Carry Forward of Losses of current year for the future year. This article provides an overview on how to set off and carry forward losses and which loss can be carried forwarded or gets setoff.

article author CA Chirag Chauhan