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Accountancy

answered on 09-Aug-22 20:05

(3) and (4) ...I need plus and minus representatio with explanation

latest answer

Ok

Priyamvatha Parthasarathy

Priyamvatha Parthasarathy

CA Foundation

5K+

5

532

Deferred tax - doubt

Direct Taxation

answered on 19-Aug-22 11:50

Sir, If a company has to pay tax in MAT for the current year, then we should calculate the deferred tax asset or liability using the normal tax rate or the MAT rate?? And if the company has to pay surcharge in a year, then should we include the rate of surcharge for calculation of deferred tax also??

latest answer

Okay sir.. thanks you.. :)

Darshini Pandiarajan

Darshini Pandiarajan

CA Final

5

2

440

Funny assumption

Accountancy

answered on 09-Aug-22 20:02

This may 2022 paper 1. accounting exam, accounting standards like As -2,As-10,As-16,As-12 asked... ... Can I assume coming November 2022 examination accounting standards are asked except this mention standards???

latest answer

Nice& thanks

MPR Sanjay Kumar

MPR Sanjay Kumar

CA Inter

530

9

644

Brs

Accountancy

answered on 09-Aug-22 21:27

The debit balance of 15260 as on previous day was brought forward as credit balance ....starting point balance as per cash book

latest answer

+30,520 Bank column of cash book

Priyamvatha Parthasarathy

Priyamvatha Parthasarathy

CA Foundation

5K+

4

563

Agricultural Income

Direct Taxation

answered on 11-Aug-22 10:48

Sir/Madam, If you refer the below images, The Income Tax Act,1961{Ch-III, Section 10(1)} classifies Agricultural income as "Incomes not included in total income". But in the ICAI Study Material, they mentioned "Reason for total exemption of agricultural income is, the CG has no power to levy tax on agricultural income". As per Income Tax Act 1961, agricultural income is not included in the total income, while it has not mentioned that Agricultural Income is exempt. So - 1. What is the reason behind ICAI Study Material mentioning agricultural income as Exempt Income ? Even though Income Tax Act,1961 provides Rebate on Agricultural Income, as we know that indirectly, tax is levied on the agricultural income. So - 2. How can CG tax the agricultural income, which it does not have the power to levy tax on it ?

latest answer

Intention of law is not to tax agricultural income. Intention is to ensure that the tax burden on assessees with similar income does not differ sharply merely because of the fact that part of it is derived from agriculture. If assessee has agricultural income and non agricultural income, then advantage of taxing the non agricultural income at lower slab rate will not be given. It will be taxed at next higher tax rate after including the agricultural income

Avasarala Vivek Aditya

Avasarala Vivek Aditya

CA Inter

6K+

11

1K+

Hard copy Notes

Financial Reporting

answered on 09-Aug-22 23:06

Hai Sir One request whether hard copy of notes will be provided for FR?? Because it will useful for me to study rather studing in pdf files...

latest answer

Yaa I can but I have no time do it, I am doing my articleship working in Sunday's also so finding it difficult.. and for each Ind AS separate notes is been given i can't able find a consolidated one... Just a one request from my side consolidate all notes together and give it as a full notes for FR so that I can take print easily

Barani Tharan

Barani Tharan

CA Final

112K+

6

562

Abnormal gain

Costing

answered on 10-Aug-22 09:06

What is abnormal gain .Is it the gain over and above production?

latest answer

Yeah ok.thanks

Shankari C

Shankari C

CA Inter

3K+

8

705

Composition scheme

Indirect Taxation

answered on 10-Aug-22 10:35

Why Bill of Supply is issued instead of Tax invoice

latest answer

A Bill of Supply is issued when GST is not applicable on a transaction or when GST is not to be recovered from the customer. And Composition dealers should pay tax under the mechanism (reverse charge)

Shankari C

Shankari C

CA Inter

12K+

4

453

Brs

Accountancy

answered on 16-Aug-22 10:32

Bill discounted dishonored not recorded in cash book......bak balance as per page book Plus side or minus side...explain?

latest answer

If a discounted bill is dishonoured, you will need to debit the Debtor and Credit Bank in books.

Priyamvatha Parthasarathy

Priyamvatha Parthasarathy

CA Foundation

5K+

2

758

Partnership accounts

Accountancy

answered on 09-Aug-22 14:54

Can anyone explain illustration no:4 entry of EPF, Joint life policy and why D deficiency only shared by A and B not by C

latest answer

Thank you ð???

Riya hari

Riya hari

CA Inter

420

2

622