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Limited Liability Partnership and Alternate Minimum Tax

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Introduction:

Prior to Finance Act,2011, LLPs were not subject to:

  1. Minimum Alternate Tax
  2. Dividend Distribution Tax
  3. Surcharge.

 

Advent of Alternate Minimum Tax:

The Finance Act,2011 has brought in a concept called Alternate Minimum Tax an Akin to Minimum Alternate Tax. Due to this one of the advantages available to LLP is no longer available. This is done by way of  introducing a new chapter XII-BA.

 

Reasons for Introduction of Chapter Continue Reading

Question Papers of CA PCC November 2011

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Download Question papers of CA PCC (Professional Competence Course Examination) held in November 2011

(Files are hosted by ICAI, ICAI is the original owner of these resources)

Group – 1:

 

Paper 1  – Advanced Accounting

Paper  2 – Auditing and Assurance

Paper 3 – Law Ethics and Communication

 

 

Group – II :

 

Paper 4 – Cost Accounting and Financial Management

Paper 5 – Taxation

Paper 6 – Information Technology and Strategic Continue Reading

CPT Self Assessment Quiz (Source – ICAI)

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As you are preparing for your Common Proficiency Test which is going to be held on 18th December, which is not too far, so time to Assess yourself and prepare accordingly in these final moments of Preparation , in this regard ICAI has come out with “Self Assessment Quiz” a Online Mock Test to help students in their preparation for their Examination

 

So Subject Wise Online Self-Assessment Quiz comprises of 50 questions to be answered within 1 Continue Reading

Question Papers of CA Final November 2011

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Download Question papers of CA Final Examination of both the groups held in November 2011

 

(Files are hosted by ICAI.org, ICAI is the original owner of these resources)

 

Group – 1

 

Financial Reporting – Paper 1

Strategic Financial Management – Paper 2

Advanced Auditing Professional Ethics – Paper 3

Corporate and Allied Laws CA Final Question Paper 4

 

Group – 2

 

Advance Management Accounting – Paper 5

Information Systems Control and Audit – Continue Reading

Question Papers of CA IPCC November 2011

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Download Question papers of CA IPCC Examination held in November 2011

(Files are hosted by ICAI, ICAI is the original owner of these resources)

Group – 1:

 

Paper 1 – Accounting

Paper 2 – Law Ethics and Communication

Paper 3 – Cost Accounting & Financial Managment

Paper 4 – Taxation 

 

 

Group – II :

 

Paper 5 – Advanced Accounting 

Paper 6 – Auditing & Assurance 

Paper 7 – Information Technology and Strategic Continue Reading

Code of Conduct for Chartered Accountancy Students – Draft

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ICAI to streamline the code of conduct of Chartered Accoutancy Students, released the Draft of Code of Conduct.

The Draft covered various areas namely:

  • Conduct of the Trainee
  • Secrecy (as an Article Trainee)
  • Article Trainee’s Office Timings
  • Permission to Pursue other course in Parallel
  • Leave (Article Trainee)
  • Records to be maintained by a CA student
  • Seminars/ Conferences, etc.,
  • Article Trainees Stipend
  • Transfer of Articleship
The Draft also Continue Reading

Students Journal November 2011 by ICAI

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Download Complete E-Journal of November 2011 here

Students Journal October 2011 by ICAI

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For Complete E-Journal Download here
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+Dilip Kumar