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Life insurance premium

Direct Taxation

answered on 24-Feb-23 11:13

In case of an individual it is said it can be him/spouse/ any child. How child shall be interpreted? Child or children?

latest answer

Includes Adopted ,Step child of that individual

Sugam SM

Sugam SM

CA Final

9K+

2

492

Sharecapital & debentures-ESOP

Corporate & Other Laws

answered on 24-Feb-23 11:16

Can anyone explain this?

latest answer

This provision requires a one-year minimum waiting period between the grant of stock options and their vesting under an Employees stock option scheme. However, if an employee had already been holding stock options under an employees stock option scheme of another company before a merger or amalgamation with the first mentioned company, the period during which they held those options can be adjusted against the one-year minimum vesting period. This means they may not have to wait the full year before being able to exercise their options granted by the merged entity.

Kamal Kumar

Kamal Kumar

CA Inter

7K+

3

585

Departmental accounts

Accountancy

answered on 24-Feb-23 01:37

Illustration 7 why 1000 debit P&L a/c but in qn 2000 gvn and marked down 1260 not accounted why?

latest answer

Question 4 why 400 added and subtracted?

Kamal Kumar

Kamal Kumar

CA Inter

7K+

1

611

Provident fund

Direct Taxation

answered on 23-Feb-23 23:54

Why the employee contribution in provident fund is not taxable

latest answer

It is your own income investment. How investment would be taxable??

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

2

471

Provident fund

Direct Taxation

answered on 23-Feb-23 23:53

What is the difference between statutory provident fund, Recognised Provident fund and Un recognised provident fund with an example ?

latest answer

Statutory Provident Fund : set up under Providend Fund Act 1925 Recognised PF : Which is recognised by Commissioner of Income Tax Unrecognised PF : not recognised by CIT

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

1

448

Capital Gains

Direct Taxation

answered on 24-Feb-23 08:30

As per Sec 45(2), conversion of capital asset to stock in trade is taxed in the year when such stock in trade is sold.. But, in the given sum X sells the stock in trade on June 10, 2021..Then tax is payable on 2021-22. But, answer reveals that conversion will be chargeable to tax only on AY 2022-23! How is it soo? Pls clarify!

latest answer

Thnx

Pooja N

Pooja N

CA Inter

2K+

3

581

Bonus Issue

Corporate & Other Laws

answered on 24-Feb-23 13:37

What is reason to Issue Bonus Shares to a Shareholder. The company neither gets Consideration for it and the Nominal Value of per share reduces. What is the logic?

latest answer

This might help https://youtu.be/OESBOKyK_Io?t=655

Rajasekaran Suresh

Rajasekaran Suresh

CA Inter

495

4

479

Non Integrated cost accounting system

Costing

answered on 24-Feb-23 12:08

Greetings, For prepaid OHs it is said in course that we have to transfer the prepaid amount to GLA A/c but why cant we just have the same as a closing balance(debit balance) instead of transferring it. Kindly explain.

latest answer

Thanks a lot! In course it's transferred to a different account na that's why I had to confirm.

Aswin Chandar

Aswin Chandar

CA Final

40K+

6

642

Standard deduction

Others

answered on 30-Mar-23 19:30

In new scheme applicable from a.y 24-25 Whether pensioners ( govt teachers) can get standard deduction under new scheme ( recently announced budget)

latest answer

Ok sir.... thank you 😀

Sathiya Bama

Sathiya Bama

CA Final

24K+

6

735

IND AS 41

Financial Reporting

answered on 27-Feb-23 18:47

Sir in case of recognition as on 01/10/01 for 20 cows We purchase the cows at 21000( fair value) + 1000(cost to sell) = 22000 per cow For 20 cows= 22000*20= 440000 But why did u take 420000 instead of 440000 I mean u need to credit the bank with 440000 na sir Please explain sir

latest answer

No worries. Need not be sorry. It’s important that you clarify your doubts!

Thanusha Lakshmi

Thanusha Lakshmi

CA Final

3K+

5

574