attack on humanity · permanent establishment (pe) and attribution of profits — recent...

BCAS Newsletter, December 2008 1

President : Anil Sathe, 24367693; Vice-President : Ameet Patel, 66178000; Hon. Secretaries : Pradip Thanawala, 22694248; Mayur Nayak, 26831199; Hon. Treasurer : Deepak Shah : 22420089

PROGRAMMES

AT

A

GLANCE

7, Jolly Bhavan No. 2, New Marine Lines, Mumbai-400020. Tel. Nos. : 66595601 to 05; Fax : 66595606 E-mail : [email protected]; Website : www.bcasonline.org

Vice-President’s Communiqué . . ✍

Seminar on Permanent Establishment (PE) and Attribution of Profits — Recent Developments .......... 9-1-2009 ........................................................ J. W. Marriott, Juhu, Mumbai. .............. 5Certificate course for Professional Accountant — Batch VII .................................................................... 16-1-2009 ...................................................... BCAS and HR College .......................... 8P.C.C. & Final C.A. Students’ Education Crash Courses ......................................................................... 3 months from 2-1-2009 .............................. Sydenham College, Churchgate. .......... 10Why you can’t do without this effective communication and public speaking course .......................... 4,8,11-1-2009, 18,22-1-2009, 1-2-2009 ........ BCAS Conference Room ........................ 3Third Intensive Study Course on Accounting Standards ........................................................................... 30, 31-1-2009,

6,7,13,14,20,21,23,25 & 27-2-2009 ............. Indian Merchants’ Chamber ................... 7Orientation Workshop for CPT Students ..................................................................................................... 13, 14-2-2009 ............................................... BCAS Conference Hall .......................... 7Third Residential Study Course on Service Tax ....................................................................................... 6 to 8-3-2009 ............................................... Treat Resort, Silvassa, Gujarat ............ 9

Harnessing Talent and Providing Quality Service December 2008Vol. 11 No. 9

26 – 29 November 2008Mumbai, India

Attack on humanityCasualties :

Hundreds of innocent livesHappiness of hundreds of families

Faith, Trust, Security, Safety, Peace, HumanityWhere the mind is without fear and the head is held high;

Where knowledge is free;Where the world has not been broken upinto fragments by narrow domestic walls;

Where words come out from the depth of truth;Where tireless striving stretches its arms towards perfection;

Where the clear stream of reasonhas not lost its way into the dreary desert sand of dead habit;

Where the mind is led forward by thee into ever-widening thought and action —Into that heaven of freedom, my Father, let my country awake.

— Rabindranath Tagore

Yours in grief,

Ameet N. Patel


Why you can’t do without this effectivecommunication and public speaking coursePeople in organisations typically spend over 75% of their time in aninterpersonal situation; thus it is no surprise to find that at the rootof a large number of organisational problems is poor communications.Effective communication is an essential component of organisationalsuccess, whether it is at the interpersonal, intergroup, intragroup,organisational, or external level.

Regardless of who you are and what type of job you currently haveor plan to have, there’s a good chance that one day you will berequired to make a speech in public.

It may be a presentation for your colleagues. It may be a toast at yourbest friend’s wedding. It may be a statement at a community meeting.Whatever the purpose, you need to be prepared for that day.

Of course, even if you’re never called upon to vocalise your own ideasin front of others, learning how to effectively speak in public willincrease your confidence, make you more comfortable with otherpeople, and fine tune your communication skills. Being an effectivepublic speaker gives you the tools to make a difference in yourbusiness, in your community, even in the world.

Public speaking is a skill that everyone needs to learn and not allare born good communicators. The Human Resource Committee of theBombay Chartered Accountants’ Society under the auspices of AmitaMemorial Trust has organised a workshop on Public Speaking andEffective Communication for its members and students. In this workshopwe will cover the basic process of communication and some of the mostdifficult communication issues students and members face whileinteracting with other people. This workshop would provide constructiveand effective feedback along with personal performance appraisal.

The details of the workshop are as follows :

Members Students

Day & Sunday 4-1-2009 Sunday 18-1-2009Date : Thursday 8-1-2009 Thursday 22-1-2009

Sunday 11-1-2009 Sunday 1-2-2009

Time : 9.00 a.m. to 5.30 p.m. (Time is indicative andmay be extended on some days)

Venue : BCAS Conference Room, 7 Jolly Bhavan no. 2,New Marine Lines, Mumbai-400020.

Faculty : Murli Mehta, Nikhil Desai and Vivek Patki.

Fees : Rs.1020 for a Student; Rs.1220 for a Member(including Rs.20 for BCAS Foundation)

Enrolment is restricted to 30 in each category on first-come-first-servedbasis.

Enrolment form is printed on page 12.

Chairman : Rajesh MuniConvenors : Manish Sampat

Aliasgar KherodawalaMukesh Trivedi

Accounts & Audit Clinic

Panel of Advisors :

Sanjeev Pandit,Himanshu Kishnadwala and

Jayesh Gandhi

The next Charitable Trust Clinic will be held on Friday, 2ndJanuary 2009, from 5 p.m. to 7 p.m. in the library roomof BCA Society at New Marine Lines.

Chartered Accountants and Trustees interested in having theirqueries solved are requested to call the Society’s office (Mrs.Mistry on extn. 20) and obtain a prior appointment, latest bynoon on the day of the Clinic. Querists are also advised tobring along relevant papers like trust deeds, audited accounts,etc.

Panel of Advisors :

Ratanshaw Damanwala,Shariq Contractor,Gautam Nayak,

Anil Sathe and Atul Shah

The next Accounts & Audit Clinic will be held on Saturday, 3rdJanuary 2009, from 10.30 a.m. to 11.30 a.m. in the libraryroom of BCA Society at New Marine Lines.

Persons interested in having their queries pertaining to accountingand auditing issues solved, are requested to send the queriesby email to [email protected] one week in advance andcall the Society’s office (Mr. Rajaram on extensions 13 & 21)to obtain prior appointment, at least a day before the day of theClinic. Please note that the Panel will not answer any queriespertaining to tax issues.

Charitable Trust Clinic

Right to Information ClinicBCAS Foundation operates Right to Information (RTI) Clinic on aregular basis. RTI Clinic is operated by Mrs. Hema Sampat, aresearch scholar on the subject of RTI, Mr. A. K. Asher, Advocate& RTI activist and Mr. Narayan Varma, past President, BCAS.

The Clinic provides help and guidance to BCAS members as alsoto non-members, i.e., all citizens, for making applications under theRTI Act and also assists in resolving any related difficulties on thesubject of RTI.

The RTI Clinic operates on every 2nd, 3rd and 4th Saturdayfrom BCAS’s office — 11 a.m. to 1 p.m.

The next RTI Clinic days accordingly are 20th & 27th December2008 and 10th, 17th & 24th January 2009. Please call the Society’soffice (Ms. Shernaaz) to obtain a prior appointment.

BCAS Newsletter, December 20084


Chairman : Pinakin DesaiCo-Chairman : Rajesh KothariConvenors : Dhishat Mehta

Nitin ShingalaSushil Lakhani

Course coordinators : Anil Doshi and Tarun Singhal

Seminar onPermanent Establishment (PE) and

Attribution of Profits— Recent Developments

There has been a growing trend of MNCs (Indian and Overseas) enteringother countries to carry on business or perform services. This trend raisesmultiple issues surrounding the concept of Permanent Establishment (PE).The purpose of the Seminar is to understand the key parameters whichhave a bearing on determination of PE and the guiding principles ofattribution of profit to such PEs. The seminar could also discuss therecent judicial pronouncements and the undercurrent of internationalpractice, which have a bearing on these subjects. It would be ourendeavour to allow some interaction at the Seminar.

Day & Date : Friday, 9th January 2009

Time : 9.00 a.m. to 5.30 p.m.

Venue : J. W. Marriott, Juhu, Mumbai.

Fees (each) : Rs.2,000 for membersRs.2,500 for non-members (limited seats)(inclusive of course material, tea, coffee & lunch andRs.20 towards contribution to BCAS Foundation)

Topic Faculty

Determination of PE including Agency andService PE — Overview andRecent Developments Shefali Goradia

Attribution of Profits to PE — Overview andRecent Developments Pranav Sayta

Case Studies on PE and Attribution ofProfits w.r.t. Pharma/Software Industry/FMCG Hitesh Gajaria

Case Studies on PE and Attribution of Profitsw.r.t. BPO/Services Industry/Finance Vispi Patel

Enrolment restricted to 125 participants on first-come-first-served basis.Please hurry and enrol early to avoid last-minute disappointment as theenrolments are filling fast.


Enrolment fees are non-refundable.

Day & Date : Wednesday, 7th January 2009

Speaker : Ashu Suyash, Chartered AccountantManaging Director and Country Head — India,Fidelity International

Subject : Dealing with Financial Crisis and Volatility

Day & Date : Wednesday, 21st January 2009

Speaker : Govind Goyal, Chartered Accountant

Subject : MVAT Audit — Reporting in new form and othersignificant issues

Day & Date : Wednesday, 28th January 2009

Speaker : Haribhai Kothari

Subject : To be confirmed(under the auspices of Amita Memorial Trust)

*Fellowship over a cup of tea at 5.45 p.m.

Lecture Meetings*Venue : 4th floor, IMC, Churchgate, Mumbai-400020.

Time : 6.15 p.m. (unless otherwise specified)

BCAS Publications for Sale

(1) International Tax & FinanceConference 2008 (Set of 4 Papers)

For a member 350 70For a non-member 450 70

(2) Right to Know — The Right to InformationAct, 2005 (Pack of 10 booklets) 50 15

(3) Service TaxGoods Transport Agency Services 30 20

(Revised and updated up to June 2008)

(4) EPC Contracts — A monograph 200 50

(5) Journal CD — April 2000 to March 2008For a member 400 20

For a non-member 500 20

(6) Law of Service Tax — Revised 2008 250 60

(7) Transfer Pricing Manual — 2008 1200 150

(8) Diamond Jubilee Conference 2008 Papers 125 25

Name of the Publication Price Postage(Rs.) (Rs.)

Books / CDs / Papers

Note : Cheque should be drawn in favour of “Bombay CharteredAccountants’ Society”, except in case of srl. no. 2, where it shouldbe drawn in favour of “BCAS Foundation”.


Chairman : Rajesh MuniConvenors : Manish Sampat

Aliasgar KherodawalaMukesh Trivedi

Orientation Workshop for CPT Students

Would you like to be assisted in yourresponsibility of training articled students ?

The Human Resources Committee of the Bombay CharteredAccountants’ Society is organising a two-day Orientation Workshopspecially aimed and targeted for the CPT students. This workshop isspecifically designed to give an introductory insight to the participantson a variety of topics which will assist them in their articled period andsharpen their skills to perform their duties in a more meaningful andresponsible manner. The topics/arrears that will be covered in thisworkshop are as follows :

1. Introduction to Accounting Standards2. Introduction to Direct Taxes

3. Introduction to Service Tax4. Introduction to MVAT5. Introduction to Auditing

6. Introduction to Internal Audit7. Introduction to Company Law Procedures8. Importance of Communication and Inter Personal Skills

9. Code of conduct for articled students and ICAI regulations relatingto students

Further programme details :

Day & Date : Friday 13th & Saturday 14th February 2009

Time : 9.00 a.m. to 5.30 p.m.

Venue : BCAS Conference Hall, at BCAS office7 Jolly Bhavan No. 2,New Marine Lines, Mumbai-400020.

Faculty : Eminent speakers from respective professional field willaddress the students.

Fees : Rs.450 per participant(inclusive of study material, lunch and refreshments)


Third Intensive Study Course onAccounting Standards

Along with the process of globalisation, the awareness of capital marketshas increased manifold and the size of investing public has also multipliedmany times. In this situation, globally it is felt that there should beuniformity, rationalisation, comparability, transparency and adaptability inthe financial statements. This underlines the need to have stringent normsfor preparation and presentation of financial statements. AccountingStandards play a very important role in the reporting of financial resultsof companies as per demands of users of the financial statements.Accounting Standards issued by ICAI (currently AS-1 to AS-31) requiredetailed understanding by accountants as well as auditors to ensure thatthe same are properly followed and implemented. ICAI has also an-nounced a convergence project with IFRS, which opens up tremendousprofessional opportunities for imparting training, etc. in the subject.

Looking at the importance of the subject, Bombay Chartered Accountants’Society (BCAS) jointly with Indian Merchants’ Chamber (IMC) hasorganised this Third Intensive Study Course on AccountingStandards. The Study Course has been designed on the basis of thefeedback and experience gained from the earlier two batches organisedover the last two years. The Course has been made more compact andissue-based. It would be spread over 15 sessions, with emphasis alsoon other related developments at the International level at IASB whichissues IAS and International Financial Reporting Standards (IFRS).

The Study Course faculty has been selected keeping in view the practicalexpertise which they possess in implementation and application of theseStandards, which will enlighten the participants on the nuances of theIndian AS with corresponding IAS/IFRS dealt by them.

Dates : 15 Sessions30, 31 January 2009,6, 7, 13, 14, 20, 21, 23, 25 & 27 February 2009

Time : Fridays/Weekdays 6.15 p.m to 8.30 p.m.Saturdays 9.30 a.m. to 1.45 p.m. (followed by lunch)

Venue : Indian Merchants’ Chamber

Fees : Rs.6,000 each for Members of IMC & BCASRs.7,000 each for Non-Members(Fees inclusive of course material and lunch on Saturdays)

➠ The faculty will be drawn from experts in the field and those havinghands-on experience of implementing these standards.

➠ A participation certificate will be awarded to all those participantswho have attended at least 75% of the sessions.

➠ Enrolment is restricted to 75 participants on first-come-first-servedbasis.

➠ Enrolment fees are non-refundable. Enrolment form is on page 12.

➠ 10% discount will be given to 3 or more participants from the sameorganisation.

Jointly organised with :

INDIAN MERCHANTS’ CHAMBERIMC Building, Churchgate, Mumbai-400020.Tel. No. : 22046633. Fax : 22048508/22838281E-mail : [email protected] Visit us at www.imcnet.org

and

Accounting & Auditing Committee ofBOMBAY CHARTERED ACCOUNTANTS’ SOCIETY7, Jolly Bhavan No. 2, New Marine Lines, Mumbai-400020.Tel. No. : 66595601/02/03/04/05 Fax : 66595606E-mail : [email protected] Visit us at www.bcasonline.org

Chairman : Hemendra ShahCo-Chairman : Harish MotiwallaConvenors : Kamlesh Doshi

Narayan PasariAbhay Mehta


Chairman : Pranay MarfatiaConvenors : Raman Jokhakar

Satish KanodiaToral Mathuria

Third Residential Study Course onService Tax

Dates : Friday 6th March to Sunday 8th March 2009

Venue : Treat Resort, Silvassa Sayli Road, SSR College Road,Silvassa, Gujarat.

The Committee is pleased to announce its 3rd Residential Study Course(RSC) on Service Tax, at Silvassa from Friday 6th March to Sunday8th March 2009 at the Treat Resort, Silvassa. The RSC is designedto facilitate learning the principles and practices of Service tax in depthin an informal atmosphere. The participants will learn about a blend ofservice tax topics — their fundamentals and practical applications. Theywill have an opportunity to get clarity on various challenges and issuesof the law and also face complex situations in the form of case studiesto strengthen their understanding of the law. The RSC will also includeissues related to VAT on Information Technology & Software services.

The course would have a format of 3 case study papers dealing withcurrent issues and two presentation papers led by eminent speakers :

Subject Paper Writer

A. Case Study papers for discussion

1. Recent issues in Cenvat Credit Bakul ModyRules — Service tax perspective Chartered Accountant

2. Information Technology & Software K. Vaitheeswaranservices — VAT & Service Tax Advocateperspective

3. Case studies (on the topics V. Raghuramanother than above) Advocate

B. Presentation Papers Presenters

4. Adjudication and Appellate Naresh Thackerprocedures in Service Tax Advocate

5. Service tax compliance — putting Nihal Kotharisystems and procedures in place Chartered Accountant

Basic knowledge of the service tax law would be a pre-requisite.

Looking forward to your participation in this residential study course atthis relaxed venue where we study and unwind all at once.

Course fees :

Inclusive of lodging, boarding, course materials Rs.4,800and Rs.20 Contribution to BCAS Foundation

Transportation : (optional)

By AC Luxury Coach Mumbai–Silvassa–Mumbai Rs.800

1. The course is open for members of BCAS only (as on the dateof enrolment).

2. The check-in time is on Friday 6th March 2009 — 10 a.m. onwards.

3. The participants will be accommodated on twin-sharing basis.

4. The course is open for 100 participants on first-come-first-served basis.

5. Cheque/Demand Draft should be drawn in favour of “BombayChartered Accountants’ Society”, payable at Mumbai.

6. Outstation members should send payment by demand drafts, payableat Mumbai.

7. Course ends on Sunday 8th March 2009 afternoon.

8. Applications for refunds/replacements will not be entertained.

9. To find out more about the venue and directions to reach there, visittheir website www.treatresort.com.

INDIRECT TAX & ALLIED LAWS COMMITTEE

Sr. No.

Enrolment Form

Third Residential Study Course on Service Tax

(Please use block letters, preferably typewritten)

Name : ................................................................................. Age : ...........

Name of the company/firm : ....................................................................

Mailing address : .......................................................................................

...................................................................................................................

BCAS Memb. No. ................ Tel. : (O) ..................... (R): ....................

Fax : ...................... Mobile : ...................... E-mail : ...............................

Choice of papers for Group Leadership : ...............................................

Choice of room partner : ..........................................................................

Cheque/Draft No. Drawn on Bank Branch Amount Rs.

Place : ...................... (Name & Signature)

Date : .......................

* Outstation members to pay by Demand Draft Payable at Mumbai only.

Who does more earnestly long for a change than he whois uneasy in his present circumstances ? And who runto create confusions with so desperate a boldness asthose who have nothing to lose, hope to gain by them ?

— Sir Thomas More


CUT HERE CUT HERE CUT HERECUT HERE

ENROLMENT FORM

Name : .................................................................................................................................................................................................................................................

Registration Number : ......................................................................................................................................................................................................................

Course in which admission is desired : P.C.C. FINAL (Please tick appropriately)

Residential Address : .......................................................................................................................................................................................................................

............................................................................................................................ Tel. No. (R) : ..................................... E-mail : ............................................

Details of Articleship : Date of Joining : ................................................ Estimated date of Completion : ...................................................................

Name of the Principal : ..................................................................................................................................................................................................................

Name and address of the Firm where articleship is being undergone : .......................................................................................................................

................................................................................................................................... Tel. No. (O) : ................................... Fax No. (O) ................................

Cash/Draft/Cheque No. ........................................................................................ drawn on ............................................................................................. Bank,

dated .......................................................................... for an amount of Rs.1000 is enclosed.

Date : ............................................................ Signature ...............................................................................

Notes :

1. Please send the above form along with cash/cheque/draft drawn in favour of ‘‘BOMBAY CHARTERED ACCOUNTANTS’ SOCIETY’’,to the Society’s office, at the address mentioned above.

2. We propose to have multifarious activities like Elocution Competition, Public Speaking, Self-Development Education Courses, OrientationCourses, etc. for interested students.

3. Members are requested to keep the proforma of this sheet and send the same duly filled in by a new articled trainee after his/her enrolment in their office.

Bombay Chartered Accountants’ Society7, Jolly Bhavan No. 2, New Marine Lines, Mumbai-400020.

Phone : 66595601 to 05 Fax : 66595606 E-mail : [email protected] Website : www.bcasonline.org

Human Resources CommitteeChairman : Rajesh Muni Convenors : Mukesh Trivedi, Aliasgar Kherodawala, Manish Sampat

“We had joined the Revision Course, which has proved very much helpful to us. We cleared both groups in First Attempt.”— Janhavi Thatte & Komal Jain

P.C.C. & FINAL C.A. STUDENTS’ EDUCATION CRASH COURSES(Jointly with Western India Regional Council of the Institute of Chartered Accountants of India)

For May & November 2009 Examinations1. Courses for :

C.A. P.C.C. C.A. FinalGroup-I — Advanced Accounting Group-I — Advanced Accounting & Financial Management

— Auditing & Assurance— Law, Ethics & Communication

Group-II — Taxation Group-II — Direct Taxes— Cost Accounting & F.M. — Indirect Taxes

(In addition, important topics in — Cost ManagementIT & Strategic Management may be covered at no extra cost.) — MICS

2. Course Co-ordinators : Chandrakant Ruparelia, C.A.; B. C Jain, C.A.

3. Fees : Rs.1000 per student for P.C.C. or Final (Total, and not per subject, including cost of study materials)

4. Timings & Venue : 6.15 p.m. to 8.30 p.m. on weekdays at Sydenham College, ‘B’ Road, Churchgate.

5. Duration : 3 months from January 2, 2009

6. Enrolment : From November 1, 2008

7. Faculty : Eminent personalities possessing rich experience in their respective fields.

For further informaion, kindly contact C. Ruparelia on Phone 66595601 to 05 during office hours at BOMBAY CHARTEREDACCOUNTANTS’ SOCIETY.


Contributed byGaurang Gandhi

The Reserve Bank of India has issued 4 Circulars.

A.P. (DIR Series) Circular No. 33, dated November 5, 2008

Exim Bank’s Line of Credit of USD 20 million (as 1st tranche ofUSD 80 million) to Government of the Republic of Rwanda

Exim Bank has made available, subject to certain terms and conditions,a Line of Credit (LOC) of US $ 20 million to the Government of theRepublic of Rwanda for financing eligible goods and services includingconsultancy services from India relating to power project to be executedby Bharat Heavy Electricals Limited and Angelique International Limitedin Rwanda. Goods and services of the value of at least 85% of thecontract price must be supplied by sellers from India and the remaininggoods and services (other than consultancy services) can be procuredfrom outside India.

The last date for opening of LOC and disbursement will be 48 monthsfrom the scheduled completion date of the contract in case of projectexports, and October 8, 2013 in case of supply contracts.


Foreign Exchange Management (Deposit) Regulations, 2000 — Creditto Non-Resident (External) Rupee Accounts — Clarification

This Circular clarifies that banks can credit proceeds of account payeecheques also in addition to demand drafts/bankers’ cheques, issued againstencashment of foreign currency to the NRE account of the NRI accountholder, provided the instruments issued to the NRE account holder aresupported by encashment certificate issued by AD Category-I /Category-II.


Remittance related to Commodity Derivative Contract — Issuanceof Standby Letter of Credit/Bank Guarantee

Presently, banks have to obtain RBI permission for issuance of bankguarantee/standby letter of credit, in lieu of making a direct remittancetowards payment obligations arising out of commodity derivativetransactions entered into by their customers with overseas counterparts.

This Circular permits banks to issue bank guarantee/standby letter ofcredit, in lieu of making a direct remittance towards payment obligationsarising out of commodity derivative transactions entered into by customerswith overseas counterparts, subject to conditions/guidelines given in theAnnex to this Circular.

Further, banks can, subject to Board-approved policy and satisfactionof other conditions, issue these guarantees/standby letters of credit onlywhere the remittance is covered under the delegated authority or underthe specific approval granted for overseas commodity hedging by theReserve Bank.


Exim Bank’s Line of Credit of USD 25 million to the Governmentof the Syrian Arab Republic

Exim Bank has made available, subject to certain terms and conditions,a Line of Credit (LOC) of US $ 25 million to the Government of theSyrian Arab Republic for financing eligible goods from India. An amountup to 90% of the FOB/CFR/CIF contract price of the eligible contractwill be made available to the Government of the Syrian Arab Republic.

The last date for opening of LOC and disbursement will be 48 monthsfrom the scheduled completion date(s) of the contract(s) in case of projectexports, and June 4, 2014 in case of supply contracts.

Forthcoming Study Circle Meetings*Venue : BCAS Conference Hall, BCAS.

Date & Day Time Subject Speaker Study Circle/Group Convenors

Thursday 6.00 p.m. (a) Property, Plant & CA Jayesh Gandhi IFRS Study Circle Abhay Mehta18-12-2008 to 8.00 p.m. Equipment (IAS 16) Narayan Pasari

(Contd. from last meeting) Kamlesh Doshi

(b) Leases (IAS 17)

Friday, 6.15 p.m. Recent amendments in CA Tushar Parikh Indirect Tax Study Circle Rajkamal Shah19-12-2008 to 8.00 p.m. MVAT Act and Rules Parind Mehta

with special reference toAudit Report Form

Monday 6.15 p.m. Recent decision CA Mayur Desai Direct Tax Laws Mayur Kisnadwala5-1-2009 to 8.00 p.m. — including Vodafone Study Circle Manesh Gandhi

Chetan Shah

* Restricted to members of that particular Study Circle only.


Registered with the Registrar of Newspapers for India under R.N. 68365/98 Regd. No. MH/MR/South-88/2006-08Licensed to post without prepayment : Licence no. South-12/2006-08. Posted at Mumbai Patrika Channel Sorting Office, Mumbai-1.

Edited, printed & published by Narayan Varma on behalf of Bombay Chartered Accountants’ Society, Mumbai-400020. Printed at Vijay Mudran, Mumbai-400031.

Combined Enrolment Form

Please fill in the above form appropriately and send the same to the Society’s office along with the requisite payment.

Please mention your name and membership number on the reverse side of the local cheque/at par cheque/Demand Draft.

Kindly note that w.e.f. 1-9-2008 the cash counter timings will be from 10.30 a.m. to 5.30 p.m. on Monday to Friday and 10.30 a.m. to 1 p.m. onSaturday. The lunch time is 1 p.m. to 2 p.m. Members are requested to co-operate in this regard.

Name : ...................................................................................................................................................................................................................................................................

Address : ...............................................................................................................................................................................................................................................................

E-mail : ................................................ Mobile : .......................................................... Tel. : ........................................................ Fax : ........................................................

BCAS Memb. No. : ........................... Tel. (O) : ........................................................ Tel. (R) : ................................................. Fax : ........................................................

Cash / Draft / Cheque No. .................................. drawn on ..................................................................................................................................................................... Bank,

dated .................................... for an amount of Rs. ............................................................................... is enclosed.

Date : ............................... (Signature)

wherever applicable

CUT HERE CUT HERE CUT HERE CUT HERE CUT HERE CUT HERE

WORKSHOP :

Why you can’t do without 4,8,11-1-2009, Rs.1220 for member .............this effective communication 18,22-1-2009,and public speaking course 1-2-2009

Orientation Workshop for CPT Students 13, 14-2-2009 Rs.450 ...................................

PROGRAMME :

E-learning Rs.3500 for member .............

Enrolment Form for the Book Lending Facility for C.A. Students

Name : ..................................................................................................................................................................................................................................

Address : ..............................................................................................................................................................................................................................

..............................................................................................................................................................................................................................................

Mobile : .................... Tel (O) : ....................... Tel. (R) : ...................... E-mail : ............................ Student’s Regn. No. with ICAI : .....................

Member’s Name : ........................................................................................................................ Member’s BCAS Registration No. : .........................

(Student’s Signature)

I the undersigned hereby recommend Mr./Ms. .................................................................................................... for availing book lending facilityof the BCAS foundation. I will ensure that the borrowed books are returned within the stipulated period.

Date : ....................... Membership no. ....................... (Member’s Signature)

The BCAS Foundation has started an Academic Book LendingFacility for ‘PE II’ & ‘Final Level’ Chartered Accountancy students.This facility is meant to assist all those students who have in themthe capability to achieve great heights but have not been able torealise their dreams due to constraints.

After consulting various experienced faculties and one to oneinteraction with students pursuing the course, a list of academic booksfor both PE II & Final Level students has been formulated.

The scheme is in force from 15th of February 2008.

Kindly note that only students recommended by the members ofBCAS are entitled for this scheme. This facility is available tostudents of Mumbai, Navi Mumbai and Thane District only.

Students can also access the list of books in the Students’ Corneron the BCAS website (www.bcasonline.org).

Desiring students should immediately approach the Librarian Ms.Madhuri Haware at BCAS Office (l [email protected]/[email protected] or call on 66595601/02/03/04/05 Extn no. 24)for further inquiries. The enrolment form is given below.

BCAS FoundationBook lending facility for CA Students

� � � � � � � �

SEMINAR :

Permanent Establishment (PE) 9-1-2009 Rs.2,000 for members ..................and Attribution of Profits— Recent Developments

COURSE :

Third Intensive Study Course on 30,31-1-2009 Rs.6,000 for members ..................Accounting Standards 6,7,13,14,20,21,23,25,27-2-2009 Rs.7,000 for non-members ...........

Rs.1020 for student .............. Rs.2,500 for non-members .........

Rs.4500 for non-member .......

attack on humanity · permanent establishment (pe) and attribution of profits — recent...

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