Saturday, May 7, 2011

CCBCAF & SMP initiative for prescribing the Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants. See this link

http://www.icai.org/post.html?post_id=7252

Thursday, March 25, 2010

Bank Audit through Exel

Of late, I have stopped attending Bank Audit Seminars of ICAI. Every speaker comes and keep on saying same things which are being repeated every year. I feel, post computerisation, our problem is not about "what" to do but more about "how" to do.

In this regard, I just want to share a practical way of handling advance analysis part of bank audit through MS Exel.

In almost all the banks, advances data is generated through their operational core software. They run this data on a separate software -which is meant for advances analysis- and create advances return. In State Bank of India, this advances analysis software is called CIS.

This advances analysis software creates a data file which is used by branch to generate advances returns. This data file in almost all the banks is in "dbf" format.

We can ask for a copy of this dbf file. As we know, dbf files can be opened in Exel easily. This file contains all the data regarding advances e.g. Credit Summation, Last Credit Date, D.P. Amount, TL Installment amount, overdue amount.

Once all this data is in Exel form before us, by applying various filters, we can identify all those accounts which needs to be examined in detail. For example, in C.C. A/cs, filters can be applied to find out all those accounts where last credit date is prior to 31.12.2009. This means, interest for 3rd Qtr. has not been served. There may be many more such scenarios, which we may create based on our core knowledge of subject like low credit summations, in TL A/cs, total overdue divided by amount of installment etc. The point is, we need not to search for the things manually in the printed returns of advances. With data in Exel, by creating co-relations amongst different fields, we can quickly pick all the warning signals easily.

I always feel that we badly need to learn to adopt technology in our audit processes. This post is part of my efforts to create awareness in this direction. If any member can share his experience in this regard, I shall be highly greatful.


CA. Manish Dafria
INDORE
+ 91 98260 46463

Tuesday, June 23, 2009

ALL THE FORMS FOR " TRADEMARK "

On application to register a trade mark for a specification of goods or services included in one class [Sec 18(1)]
TM-1
On application to register a textile trade mark (other than a certification trade mark or a collective mark) consisting exclusively of numerals or letters or any combination thereof for a specification of goods or services included in one item of the Fifth Schedule under rule25(5) & 145.
TM-22
On application to register a trade mark for goods or services included in a class from a convention country under section 18(1) & 154(2)
TM-2
On a single application under section 18(2) for the registration of a trade mark for different classes of goods or services from a convention country under section 154(2)
TM-52
On a single application under section 18(2) for the registration of a trade mark for different classes of goods or services.
TM-51
On application to register a series trade mark under section 15 for a specification of goods or services included in a class or different classes
TM-8
On application to register a series of trade mark from a convention country under section 154(2) for a specification of goods or services included in a class or classes
TM-37
On application under section 63(1) to register a collective mark for a specification of goods or services included in a class
TM-3
On application under section 71(1) to register a certification trade mark for a specification of goods or services included in a class.
TM-4
On application for the registration of a textile trade mark (other than a certification trade mark or a collective mark consisting exclusively of numerals or letters, or any combination thereof for a specification of goods or services included in one item of the Fifth Schedule under rule 145 from a convention country under section 154(2).
TM-45
On a request under rule 40(1) to state grounds of decision.
TM-15
On a notice of opposition under section 21 (1), 64, 66 or 73 for each class opposed.
TM-5
On application for extension of time for filing notice of opposition under section 21(1)
TM-44
On a counter statement in answer to a notice of opposition under section 21, for each application opposed, or in answer to an application under any of the section 47 or 57 in respect of each trade mark or in answer to a notice of opposition under section 59 or rule 101 for each application or conversion opposed.
TM-6
On notice of intention to oppose hearing under any of the section 21, 47, 57 and 59 by each party to the proceeding concerned.
TM-7
On application under section 16(5) to dissolve the association between registered trade marks.
TM-14
For renewal under section 25 of the registration of a trade mark at the expiration of the last registration not otherwise charged.
TM-12
For renewal under section 25 of the registration of a series trade mark at the expiration of the last registration- For the first two marks of the series of each separate class: For every additional mark of the series of each separate class.
TM-12
For renewal under section 25 of a single application of a trade mark for goods or services in more than one class-in respect of every class.
TM-12
For renewal under section 25 of the registration of a collective mark/certification trade mark.
TM-12
On application under section 25(4) for restoration of a trade mark removed from the register.
TM-13
On application for renewal under proviso to section 25(3) within six months from the expiration of last registration of the trade mark.
TM-10
On application for approval of the Registrar under section 41- For the first trade mark .For every additional mark of the same proprietor included in the same transfer.
TM-19
On application under section 42 for direction of a Registrar for advertisement of assignment without goodwill of a trade mark in use- For the first mark assigned.For every additional mark assigned with thesame devolution of title.
TM-20
On application for extension of time for applying for directions under section 42 for advertisement of assignment without goodwill of trade mark in use in respect of devolution of title- Not exceeding one monthNot exceeding two monthsNot exceeding three months
TM-21
On application under section 45 to register a subsequent proprietor in a case of assignment or transfer of a single trade mark: If made within six months from the date of acquisition of proprietorship. If made after expiration of six months but before 12 months from the date of acquisition of proprietorship.If made after 12 months from date of acquisition of proprietorship.
TM-23orTM-24
On application under section 45 to register a subsequent proprietor of more than one trade mark registered in the same name, the devolution of title being the same in each case:-If made within six months from the date of acquisition of proprietorship-For the first markFor every additional markIf made after the expiration of six months but before twelve months from the date of acquisition of proprietorship:-For the first mark For every additional markIf made after expiration of twelve months from the date of acquisition of proprietorship:-For the first markFor every additional mark
TM-23orTM-24
On application under section 46(4) for extension of time for registering a company as subsequent proprietor of trade marks on one assignment :-Not exceeding two monthsNot exceeding four monthsNot exceeding six months
TM-25
On application under any of the sections 47 or 57 for rectification of the register or removal of a trade mark from the register or cancellation of a registered collective mark or a certification trade mark
TM-26
On application under rule 94 for leave to intervene in proceeding under any of the sections 47 or 57 for rectification of the register or removal of trade mark from the register or under rule 133 or 139 in respect of a collective mark or certification trade mark.
TM-27
On application under section 49 to register a registered user of a registered trade mark in respect of goods or services within the specification thereof.
TM-28
On application under section 49 to register the same registered user of more than one registered trade mark of the same registered proprietor, where all the trade marks are covered by the same registered user agreement in respect of goods or services within the respective specification thereof and subject to the same conditions and restrictions in each case:-For the first markFor every additional mark of the proprietor included in the application, and in the registered user agreement
TM-28
On application under clause (a) of sub-section 1 of section 50 to vary the entry of a registered user of one trade mark where the trade marks are covered by the same registered user in respect of each of them:-For the first markFor every additional mark included in the application
TM-29
On application under clause (b) of sub-section (1) of section 50 for cancellation of the entry of a registered user of one trade mark-Where the application includes more than one trade mark-For the first markFor every additional mark included in the application
TM-30
On application under clause (c) or (d) of sub-section (1) of section 50 to cancel the entry of a registered user of one trade mark:-Where the application includes more than one trade mark:-For the first markFor every additional mark included in the application
TM-31
On notice under rule 90(2 ) of intention to intervene in one proceeding for the variation or cancellation of entries of a registered user of a trade mark
TM-32
On application under section 58 to change the name or description of a registered proprietor or a registered user of a trade mark, where there has been no change. In the proprietorship or in the identity of the registered user (except where the application is made as a result of an order of a public authority or in consequence of a statutory requirement as per law in India, where the application includes more than one trade mark -For the first trade markFor every additional mark included in the application
TM-33
On application under section 58 to alter an entry of the address of a registered proprietor or of a registered user of a trade mark unless exempted from fee under rule 96(3): Where the application include more than one trade mark - and where the address in each case is the same and is altered in the same way-For the first entryFor every other entry included in the application
TM-34
On application to make an entry of an address for service in India of a registered proprietor or a registered user of a trade mark-where the application include more than one trade mark and the address for service to be entered is the same in each case-For the first entryFor every other entry included in the application
TM-50
On application to alter or substitute an entry of an address for service in India in the register unless exempted from fee under rule 96(3).Where the application includes more than one trade mark and the address in each case is the same and is altered or substituted in the same way-For the first entryFor every other entry included in the application
TM-50
On application under clause (c) of sub-section (1) of section 58 for canceling the entry or part thereof from the register or under clause (d) to strike out goods or services from the register.
TM-35 or TM-36
On application under section 59(1) for leave to add or alter a registered trade mark (except where the application is made as a result of an order of a public authority or in consequence of statutory requirement)-Where the application includes more than one trade mark and the addition or alteration to be made in each case being the same-For the first markFor every other mark included in the application.
TM-38
On notice of opposition under sub-section (2) of section 59 to an application for leave to add or to alter a registered trade mark for each application opposed
TM-39
On application under section 60 for conversion of specification.
TM-40
On notice of opposition in each separate class under sub-section 2 of section 60 to a conversion of the specification or specifications of a registered trade mark:For the first markFor every additional mark included in the notice of opposition.
TM-41
On application under section 66 for amendment of the deposited regulations of a collective mark or alteration under section 74(2) for the regulation of a certification trade mark-Where the marks are entered in the register as associated trade marks-For the regulation of one registration.For the same or substantially same regulation of each additional registration proposed to be altered in the same way and included in the same application.
TM-42
On application under section 68 to remove the registration of a collective mark or cancel or vary the registration of a certification trade mark under section 77
TM-43
For a search under rule 24(1) in respect of one class
TM-54
On request for the Registrar's preliminary advice under section 133(1) for a trade mark in respect of one class.
TM-55
On request for certificate of the Registrar under section 137( other than a certificate under section 23(2)).
TM-46
On request for certificate of the Registrar [other than certificate under section 23(2)] of the registration of a series of the trade mark under section 15 for each class.
TM-46
On request for a certified copy of any entry in the register or of any document under section 148(2).
TM-46
On request to enter in the register and advertise a note of certificate of validity, under rule 124 in respect of one mark in a class On request, not otherwise charged for correction of a clerical error or for amendment under section 18(4), 22 and 58, except where the request is made as a result of an order of a public authority or in consequence of a statutory requirement as per law in India.
TM-47
On application for extension of time for a month or part thereof under section 131 [not being a time expressly provided in the Act or prescribed by rule 79 or by rule 80(4)]
TM-16
On application for review of the Registrar's decision under section 127 (c)
TM-56
On petition (not otherwise charged) for obtaining Registrar's order on any interlocutory matter in a contested proceeding.
TM-57
On request to Registrar for particulars of advertisement of a mark under rule 46.
TM-58
On request for a duplicate or further copy of certificate rule 62(3)
TM-59
On a counter statement in answer to a notice of opposition in respect of a collective trade mark or a certification trade mark under section 64, 66,73 or 77
TM-9
For search and issue of certificate under rule 24(3).
TM-60
On application under sub-section (b) of section 25 of Geographical Indications of Goods (Registration and Protection )Act, 1999 to refuse or invalidate the registration of a trade mark which conflicts with or which contains or consists of a geographical indication identifying goods or class or classes of goods notified under sub-section (2) of section 22 of the said Act.
TM-74
On application under sub-section (a) of section 25 of Geographical Indications of Goods (Registration and Protection )Act, 1999 to refuse or invalidate the registration of a trade mark containing or consisting of a geographical indicating not originating in the territory of a country or a region or locality in that territory which the geographical indication indicates.
TM-73
Notice of intention to attend hearing under section 64, 66, 73 or 77 in respect of a collective mark or in respect of a certification trade mark, as the case may be.
TM-7
On a request to divide an application or to divide a single application under proviso to section 22.
TM-53
On application under sub-rule 16 of rule 25 towards inclusion of specification of goods or services in excess of five hundred characters at the time of filing of application as excess space fee.
TM-61
On application under section 43, rule 140(2) for consent of Registrar to the assignment or transmission of certification trade mark.
TM-62
On application under rule 38(1) for the expedited examination of an application for the registration of a trade mark.
TM-63
On application under section 63(1) to register a collective mark of a specification of goods or services included in a class from a convention country under section 154(2).
TM-64
On application under section 71 to register a certification trade mark for a specification of goods or services included in class from a convention country under section 154(2).
TM-65
On request for an expedited certificate of the Registrar (other than a certificate under section 23(2) of the Act) or certified copies of documents under proviso to rule 119.
TM-7
On request for an expedited search under proviso to rule 24(1).
TM-71
On request for an expedited search and issuance of a certificate under rule 24(5).
TM-72
On application for registration as a trade mark agent under 152.
TMA-1
On application for restoration of the name of a person to the Register of trade marks agents under rule 159.
TMA-2
On application for an alteration of any entry in the Register of Trade Marks Agent under rule 160.
TMA-3
On a single application under section 18(2) for the registration of a collective mark for different classes of goods or services.
TM-66
On a single application under section 18(2) for the registration of a collective mark for different class of goods or services from a convention country.
TM-67
On a single application under section 18(2) for the registration of a certification trade mark for different class of goods or services.
TM-68
On a single application under section 18(2) for the registration of a certification trade mark for different class of goods or services from a convention country under section 154(2).
TM-69
On request for search and issuance of a certificate pursuant to clause (ii) of sub-section (2) of section 20 of the Companies Act, 1956.
TM-75
OUTCOME OF SUPPORT OF ALL THE MEMBERS OF BCAA

Wednesday, June 17, 2009

LINK FOR ALL EXPORT-IMPORT FORM

ANF 1
Profile of importer / exporter
ANF 2 A
Importer Exporter Code Number (IEC)
ANF 2 B
Import Licence for Restricted Items
ANF 2 C
Import Certificate under Indo-US Memorandum
ANF 2 D
Export Licence for Restricted items
ANF 2 E
Export Licence for SCOMET items
ANF 2F
Refund of Application Fee
ANF 3 A
Grant of Status Certificate
ANF 3 B
Served from India Scheme (SFIS)
ANF 3 C
Vishesh Krishi And Gram Udyog Yojana (VKGUY)
ANF 3 D
Focus Market Scheme (FMS)
ANF 3 E
Focus Product Scheme (FPS)
ANF 3 G
Vishesh Krishi And Gram Udyog Yojana (VKGUY) - Para 3.8.6 application
ANF 3 H
Application for Served from India Scheme (SFIS) for Current Financial Year
(for Foreign Exchange Earned during 2008-09)
ANF 4 A
Advance Authorisation (Including Advance authorisation for Annual Requirement) / Advance Release Order (ARO)/ Invalidation letter
ANF 4 B
Fixation / Modification of Standard Input Output Norms (SION)
ANF 4 C
Fixation of DEPB Rates / Fuel rates
ANF 4 D
Clubbing of Advance Authorisations
ANF 4 E
Enhancement in CIF / FOB Value or Revalidation or EO extension of Authorisation
ANF 4 F
Redemption / No Bond Certificate against Advance Authorisation
ANF 4 G
Duty Entitlement Pass Book (DEPB) Application
ANF 4 H
Duty Free Import Authorisation (DFIA) Application
ANF 4 I
GEM REP Authorisation
ANF 5A
Export Promotion Capital Goods (EPCG) Authorisation
ANF 5 B
Statement of Export for Redemption of EPCG Authorisation
ANF 5 C
EO Refixation under EPCG Scheme
ANF 5 D
Clubbing of EPCG Authorisations
ANF 8
For Claiming Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty.

OUTCOME OF SUPPORT OF ALL THE MEMBERS OF BCAA

Friday, June 12, 2009

Link for getting clarification from ICAI by Member

Dear CA Brothers,
Any CA member can take the help/clarfication from our ICAI. Just click below, it is self guided.

http://www.icai.org/addupdate/sc.php

OUTCOME OF SUPPORT OF ALL THE MEMBERS OF BCAA

Tuesday, June 9, 2009

LINK FOR DOWNLOADING ALL FORMS

Forms
INCOME TAX
All Forms
E-Forms
e-TDS Return Forms
Form No. 2Return of income - For Non-Corporate assessees not claiming exemption under section 11 and not having income from business or profession
WEALTH TAX
Wealth Tax
ITAT
ITAT Forms
CUSTOMS
All Forms
EXCISE
All Forms
SERVICE TAX
Service Tax Forms
VALUE ADDED TAX
Maharashtra Vat Act Forms
CENTRAL SALES TAX
FORM "A"Application for Registration Under Section 7(1)/7(2) of the Central Sales Tax Act, 1956
FORM 1THE CENTRAL SALES TAX (DELHI) RULES, 1957 RETURN OF SALES TAX PAYABLE FOR THE QUARTER/MONTH UNDER THE CENTRAL SALES TAX ACT, 1956
COMPANY LAW
All Forms
RBI
All RBI Forms
RBI Forms
OUTCOME OF SUPPORT OF ALL THE MEMBERS OF BCAA

Saturday, May 30, 2009

MRA With CPA Australia

MRA With CPA Australia
The Institute of Chartered Accountants India has entered into mutual recognition agreement (MRA) with CPA Australia to establish guidelines on how qualified members can gain reciprocal membership.
CPA Australia members who qualify for membership of ICAI will have rights to use the CA designation in India. ICAI members who qualify for membership of CPA Australia will have rights to use the CPA designation.
Application form for ICAI members who wish to apply for CPA Australia membership
Application form for CPA Australia who wish to apply for ICAI membership
FAQs for applying for CPA Australia membership
For further details please visit www.cpaaustralia.com.au/ICAI

OUTCOME OF SUPPORT OF ALL THE MEMBERS OF BCAA