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Feb MCQs

Information Systems

asked on 04-Mar-21 19:38

if anyone remember how many 2 marks MCQs were asked in EIS SM Feb exams?please anyone reply please

latest answer

No answers yet!!

Laxman kumar

Laxman kumar

CA Final

4K+

0

641

Transfer of capital asset from partnership firm to existing company

Direct Taxation

answered on 04-Mar-21 19:49

How can assets from partnership firm be transferred to an existing company without attracting capital gains tax. Both the firm and company have same members as partners and shareholders respectively

latest answer

Refer to 47(xiii)

suriya P.

suriya P.

CA Final

2K+

1

643

Takeover of Partnership company

Corporate & Other Laws

answered on 04-Mar-21 19:50

Is there any tax implications for takeover of a partnership firm as a going concern by an existing company under income tax act.does this transfer attract capital gains tax?

latest answer

Exceptions to transfer provided by Section 47 (xiii) any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in the business carried on by the firm, or any transfer of a capital asset to a company in the course of demutualisation or corporatisation of a recognised stock exchange in India as a result of which an association of persons or body of individuals is succeeded by such company : Provided thatâ?? (a) all the assets and liabilities of the firm or of the association of persons or body of individuals relating to the business immediately before the succession become the assets and liabilities of the company; (b) all the partners of the firm immediately before the succession become the shareholders of the company in the same proportion in which their capital accounts stood in the books of the firm on the date of the succession; (c) the partners of the firm do not receive any consideration or benefit, directly or indirectly, in any form or manner, other than by way of allotment of shares in the company; and (d) the aggregate of the shareholding in the company of the partners of the firm is not less than fifty per cent of the total voting power in the company and their shareholding continues to be as such for a period of five years from the date of the succession; (e) the demutualisation or corporatisation of a recognised stock exchange in India is carried out in accordance with a scheme for demutualisation or corporatisation which is approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992);

suriya P.

suriya P.

CA Final

2K+

1

1K+

Study material

Others

answered on 04-Mar-21 19:02

Is the study material for may 21 foundation attempt the same as nov 21 foundation attempt?

latest answer

Yes almost same

Reetikaa R

Reetikaa R

CA Final

7K+

1

608

doubt regarding ceiling limit of company audit

Auditing

answered on 04-Mar-21 18:03

is the ceiling limit is applicable in case of tax audit???

latest answer

-> For tax audits there is separate ceiling limit -> 60 per auditor (as individual/partner) -> If CA in practice accepts more than 60 in a FY u/s 44AB: deemed to be guilty of professional misconduct

Bavas Muhammed

Bavas Muhammed

CA Inter

0

1

667

Branch accounting

Accountancy

answered on 06-Mar-21 06:52

Sir, can we prepare both branch cash alc and branch expenses alc

latest answer

Yes. Branch expenses A/c is for ascertainment of total expenses incurred. Branch Cash / Bank A/c tells us about cash flow at branch

Subash Chandrabose

Subash Chandrabose

CA Final

32K+

1

605

Idle time

Costing

answered on 05-Mar-21 10:39

Guys can anyone help me for how to identify idle time in this question

latest answer

Divide the labour cost given with the rate per hour. That gives you number of hours. Compute idle time on the same.

Vishwanath Tadur

Vishwanath Tadur

CA Inter

2K+

1

672

Query

Others

answered on 04-Mar-21 19:45

In acc for ca foundation, unit 3 is missing .is video not thereon the topic ?? Ch - acc terminology

latest answer

Okay sir ,thank u so much sir

Reetikaa R

Reetikaa R

CA Final

7K+

2

514

CARO

Auditing

answered on 04-Mar-21 12:58

Hi can you please let me know which CARO is applicable for May 2021, 2016 or 2020?

latest answer

For May 21 attempt - CARO 2016 is applicable for Auditing & Assurance.

KARTHI VB

KARTHI VB

CA Final

2K+

4

586

Balance sheet

Accountancy

answered on 05-Mar-21 11:31

In my college my teachers says if we get net profit add to capital and if we get net loss subtract from capital.till date no one has clarified me why should we add to capital if we get net profit.or why should we subtract capital if we get net loss.please you must only clarify this point sir.

latest answer

Thanks sir

Shreesha .T.u

Shreesha .T.u

CA Foundation

2K+

4

666