Appendix No-5 – The Chartered Accountants Act, 1949
Resolution passed by the Council under clause (v) of sub-section (1) of Section 4 Resolved that the examinations and training of the following institutions, organizations etc. in the relevant countries be recognized under Section 4(1)(v) of the Chartered Accountants Act, 1949, as being equivalent to the examination and training prescribed for the members of the Institute:- 1. […]
Appendix No-4 – The Chartered Accountants Act, 1949
Ref. Clause (iv) of sub-section (1) of Section 4 S.O.No. 1577. – In pursuance of clause (iv) of subsection (1) of Section 4 of the Chartered Accountants Act, 1949 (38 of 1949), and in supersession of the Notification of the Government of India in the late Ministry of Commerce, No. 63(15)-Law(B)/50 dated the 24th October, 1950 as amended from […]
Appendix No-3 – The Chartered Accountants Act, 1949
Ref. Clause (iii) of sub-section (1) of Section 4 No. 63(1)-Law(C.A.)/49.– In pursuance of clause (iii) of sub-section (1) of Section 4 of the Chartered Accountants Act 1949 (38 of 1949) the Central Government is pleased to specify the following conditions which a person referred to in the said Clause shall fulfil in order to […]
Appendix No-2 – The Chartered Accountants Act, 1949
Resolutions passed by the Council under clause (iv) of sub-section (2) of Section 2 (1) “Resolved that a member of the Institute shall be deemed to be in practice during the period he renders ’service with armed forces’.” (2) “Pursuant to Section 2(2)(iv) of the Chartered Accountants Act, 1949, the Council hereby reiterates its opinion that the service that […]
Appendix No-1 – The Chartered Accountants Act, 1949
Ref. sub-section (3) of Section 1 No. 10-A(4)/49.– In pursuance of sub-section (3) of Section 1 of the Chartered Accountants Act, 1949 (38 of 1949), the Central Government is pleased to appoint the 1st day of July 1949, as the date on which the said Act shall come into force. S. Ranganathan, Joint Secy. [Published in […]
Types of Wills in India
Almost everyone is familiar with the general idea or concept of a will. We know it is a written statement made by a person expressing how one would like his or her assets to be distributed in the event of one’s death. And yet, several people die every year without a will causing family feuds […]
GST on Interest Income
Under the GST Regime, assessees are required to obtain registration under the GST Act based on their aggregate turnover. All taxpayers (suppliers of goods and services) are granted a threshold exemption. If the total turnover exceeds this threshold limit, registration under GST is mandatory. interest on late payments doesn’t have the necessary elements to consider […]