THE CHARTERED ACCOUNTANT JOURNAL

ARTICLES:

ACCOUNTING
Standardisation of Accounting Practices in Agriculture Sector in India
Dr. Sanjay Kaptan and CA. S. B. Zaware

Accounting by Rate Regulated Entities
CA. Jiten Chopra and CA. Ashish Bansal

AUDITING
Structuring Audit Skills on Restructured Advances
CA. A. Mony

INTERNATIONAL TAXATION
Tuning in the POEMb s Draft Guidelines
Committee on International Taxation

TAXATION
Tax on Income of Unit Holders and Business Trust
CA. Thakur Repudaman

CORPORATE & ALLIED LAWS
Dormant Companies under the Companies Act, 2013
Surendra U. Kanstiya and CA. Sankalp S. K.

INDUSTRY SPECIFIC
New Concept of Business Trusts in India
CA. Chunauti H. Dholakia

MANAGEMENT
Risk Management Factors: Increasing Relevance
CA. Bimal R. Bhatt

 

CIRCULARS AND NOTIFICATIONS

DIRECT TAXES
Agreement for avoidance of double taxation and prevention of fiscal evasion with Belarus.
TDS on interest on fixed deposit made on directions of courts 

Taxpayersb electronic interface with the Department, facilitated
E-filing of first appeal before CIT (Appeals)
Declarations and payments made under the Black Money (Undisclosed
Foreign Income and Assets) and Imposition of tax Act, 2015-Press
Release, Dated 06-01-2016

CENTRAL EXCISE
Monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court 

CUSTOMS
List of volatile goods for allowances u/s Section 70(2), specified
Guidelines for implementation of e-payment of refund/rebate 

VALUE ADDED TAX
Extension of date of filing Annual Return from 31.12.2015 to15.02.2016;
Bihar
Condition for auto-downloading of Central Statutory form, notified; Delhi
Compulsory filing of e-return by registered dealers, Goa 

FEMA
A.P. (DIR Series) Circular No. 35 dated December 10, 2015
Notification No.FEMA.358/2015-RB dated December 02, 2015 

CORPORATE LAWS
MCA notification no. GSR 972 (E) dated 14th December 2015
RBI circular no.DBR.Dir.BC.No.70/13.03.00/2015-16 dated 7th January 2016

 

LEGAL DECISIONS

Income Tax Act
Revision of return before notice under Section 148 of the Income-tax Act 1961 issued
Balance deprecation u/s. 32(1)(iia) of the Income-tax Act 1961 held eligible for carry-forward to subsequent AY.

Service Tax

Section 80 of The Finance Act, 1994 – Penalty not to be imposed in certain cases

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