INDEX OF VOLUME 60 [ JULY 2011 TO JUNE 2012 ] OF THE ...

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II � INDEX � General • How Ingratiation is Ruining Work Culture?, 187 • How to Succeed in Life Against All Odds, 649 • Understanding the Aadhaar, 810 • Leadership Beyond, 964 • Using Out-of-The-Box thinking in Everyday Life, 1108 Global Audit • Green Audit a Boon to World, 1205 Global Perspective • ‘Totalisation Agreement’ with US will Augument billions of Dollors Annually in India’s Forex, 911 • Doing Business in Ireland, 1742 Industry Specific • Expansion of the Media Industry in India, 1249 Information Technology • Cloud Computing Concepts Challenges and Opportunities, 461 • Roadmap for a Successful Technology Transfer, 1892 Insurance • The Dynamics of an Evolving Environment Role of a Chartered Accountant, 256 International Taxation • Non- Discrimination clauses- A Catalyst to the growing International Trade, 157 • Dependent Personal Services - Relieving Dual Taxes on Income from Employment, 302 • Investment through Mauritius- Is it still a Valid Ticket to claim tax Exemption from Capital Gains?, 443 • Are you virtually handicapped?, 469 • e - Invoicing Next Step For New Age CFOs , 475 • Taxability of Software Payments under the Act-The Controversy Continues, 602 • Special Measures in Respect of Transactions with Persons located in Notified Jurisdiction Area, 741 • Attribution of Profits to Permanent Establishment- The Indian Experience, 750 • Transfer Pricing- Tribunal Explains the Law, 877 • An Insight into Advance Pricing Agreements, 884 • Taxability of Technology Related Payments- The Controversy Continues, 1213 • New Capital Allocation Rules for Permanent Establishments (Article 7 AOA), 1220 • Transfer Pricing Regulation and Practical Issue and Updates, 1392 • Vodafone Ruling: Key Tax Principles, 1398 • Secondment Arrangements-PE Exposure, 1715 • Agency Permanent Establishment- Basic Concepts and Issues, 1859 Management • Benchmarking- A Strategic Tool for CFOs, 757 • Reverse innovation and the Role of a Strategist, 1081 • Balanced Score card in Corporate India: From Philosophy to Practice, 1253 • Observation on Some Exponential Smoothing Forecasting Methods, 1387 Reporting • Enhancement of Value for Corporate Reporting in Current Competitive Era, 290 • Disclosures in Corporate Annual Reports-A case study of some selected public limited companies in India, 572 • Global Trends in Reporting to the Stakeholders, 579 Social Audit • Social Audit and Its Relevance in India, 278 Sustainability • Assurance on Corporate Sustainability Reports, 284 Taxation • Debate on Characterisation of Payment for Purchase of Software, 150 • Point of Taxation Rules - A Study, 309 • ESOP Cost Allowability- An Issue for the Indian Companies, 313 • Is Goodwill an Intangible Asset Eligible for Tax Depreciation, 593 • Proposed Goods and Services Tax, 598 • LLP to be Subject to Alternate Minimum Tax, 734 • Paradigm Shift in Taxing Services, 1704 • Concept of Brand Under Indirect Tax Laws, 1707 • Waiver of Term Loan, Working Capital Loan: Taxability under Income Tax Act, 1961, 1846 • Analysis of Section 36(1) (viii) of Income Tax Act, 1961, 1855 Tech for You • Developing IT Strategic Plan and Identifying Areas of Specialisation, 333 • Approach to Developing IT Strategy plan, 479 • Mobile Computing: Business Applications and Chartered Accountants, 773 • Mobile Computing: Concepts Challenges and Opportunities for Chartered Accountants, 626 • e-Commerce and Avenues for CAs, 1608 • Using Business Intelligence Tools and Techniques, 924 • Technology Trends for 2012 and How Chartered Accountants Could Successfully Surf this Technology Wave, 1088 • Data Analytics- The Tool to Transform Data to Decisions, 1267 • CAATs: The Essential Tools to Audit Digital Data, 1405 • Using COBIT 5- The Business Framework for the Governance and Management of Enterprise IT, 1745 • Scoping Information Technology (IT) Enabled Services by Using COBIT 5, 1898 UDIN • Unique Document Identification: Way to Authenticate Attested documents, 504 • UDIIN, 628 • Also see under ‘General’, 810 Union Budget 2012-13 • Salient Features of the Finance Bill, 2012: Direct Taxes, 1478 • Union Budget - An Economic Perspective, 1502 • Budget 2012-13: Treading a Middle Path, 1507 148 THE CHARTERED ACCOUNTANT september 2012 www.icai.org
• Union Budget 2012-13- Key Tax Proposals in Respect on International Taxation, 1511 • Procedural Aspects of Finance Bill, 2012-Direct Taxes, 1517 • The Finance Bill, 2012- Proposed Amendments in Provisions Relating to Varios Deductions, 1525 • Shift from Profit-Linked Deduction to Investment-Linked Incentive, 1528 • Amendments Relating to the Capital Gains Taxation, 1531 • Union Budget 2012: Extension of TDS and TCS Provisions to more Areas, 1535 • Service Tax Perspective of Finance Bill, 2012, 1538 • Negative List of Services- A Paradigm shift in Service Tax Law, 1547 • Impact of Budget 2012-13 on Central Excise, 1552 • Finance Bill-2012: An Analysis of Major Amendments in Penal Provision under Direct Taxes, 1560 • Also see Under Post-Budget Memorandum, 1754 Valuation • Areas that Need to be Focused to increase the Value of Business, 889 • Relative Valuation- Based on Multiples, 893 • Dividend Policy Effect on Valuation, 900 XBRL • XGRL: XBRL for Reporting in Government, 1380 Assessment in Search Cases, 1336 Audit, 858 Auditing • See under heading ‘Article’ Back Page, 192, 356, 506, 652, 816, 980, 1129, 1292, 1457, 1613, 1768, 1925 Bad Debts, 1569 • See under heading ‘Articles/ Taxation’ Bank Audit • See under heading ‘Article’ www.icai.org Bank Branch Audit • See under heading ‘Article- Bank Audit’ Banking and Finance • See under heading ‘Article’ Banking and other Financial Services, 241 Banking Regulation Act • See under heading ‘Legal Decisions’ Basel-III • See under heading ‘Article/Bank Audit’ Benford Distribution • See under heading ‘Article/Auditing’ Billing and Accounting Software, 1277, 1761 Block assessment in search cases, 684 Bonus Debenture • See under heading ‘Articles/Banking and Finance’ Business Expenditure, 395, 680, 1015, 1016, 1648, 1649, 1800 Business and Professional Income, 680,1646 CAATs • See under heading ‘Article/Tech for You’ Capital Gains, 542, 846, 1022, 1332, 1802, 1884 Capital Gains Taxation - See under heading ‘Articles/Union Budget’ Career Watch • Report on Career Placement Programme – August-September 2011, 623 • Career Watch, 1749 Cash Credits, 849, 1571 Celebrations Regional Councils • Journey Down the Memory Lane Through Glorious Sixty Years � INDEX � III of Western India Regional Council, 95 • Having Taken Accountancy Profession to Newer Heights, SIRC Enters Diamond Jubilee Year, 98 • EIRC- A Heritage of Service that Thrives On, 101 • Paving the Path of Progress since 1951, CIRC Celebrates Diamond Jubilee with Professional Camaraderie, 103 • Upholding Excellence and Professional Glory, NIRC Celebrates 60 th Year of its Existence, 104 Branches • Facilitating Professional Excellence and Growth Across India, Many Branches of ICAI Celebrate Golden and Silver Jubilee Central Excise Act - See under heading ‘Articles/Union Budget’ - See also under heading ‘Circulars/ Notifications’ - See also under heading ‘Legal Decisions’ Central Excise Rules • See under heading ‘Legal Decisions’ Central Excise (Removal of Goods at Confessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 • See under heading ‘Legal Decisions’ Central Excise Tariff Act • See under heading ‘Legal Decisions’ Central Statutory Auditor • See under heading ‘Articles/Bank Audit’ Charitable Trust/Institution, 1022 Chartered Accountants Act • See under heading ‘Legal Decisions’ Chartered Accountants (Amendment) Regulations, 2012, 1594 Chartered Accountants (Procedure of Investigation of Professional and other Misconduct and Conduct of Cases) Rules, 2007 • See under heading ‘Legal Decisions’ THE CHARTERED ACCOUNTANT september 2012 149
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INDEX OF VOLUME 60 [ JULY 2011 TO JUNE 2012 ] OF THE ...

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