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ICWA(CMA) Coaching Classes Fees

Estimated Fees in India

₹ 300 to ₹ 500 per hour

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Top Ranked Tutors & Institutes for ICWA(CMA) Coaching Classes with their fees

Gopal Somani photo

Gopal Somani

Manikonda,Hyderabad

₹ 5,000 per month

I am a Chartered accountant and Company secretary. Rank holder in CWA. I teach CA/CA/CWA and B.com students accounts, Financial management, Taxation and Law. I have been Uploading videos on Youtube explaining various concepts for CA/CS/CMA exams. Below is my channel link

Paromita Banerjee Bera photo

Paromita Banerjee Bera

Bon High School,Kolkata

₹ 1,500 per month

I can teach each and every topics very easily and make it stronger for the students.

Pankaj Ahuja photo

Pankaj Ahuja

HSR Layout,Bangalore

₹ 1,000 per month

I taught in various institutions in Lucknow about 3 years.

Ranajit Das photo

Ranajit Das

Parnasri Palli,Kolkata

₹ 4,500 per month

I have more than 24 years of experience in finance/ accounts, Cost control, Budget and budgetary control, Logistics, warehousing and commercial. I have more than 10 years working experience in tutoring.

Sk Classes photo

Sk Classes

Akota,Vadodara

₹ 1,000 - 5,000 per month

Group coaching for professional courses by qualified CA and CS. Maths and Science from 8th to 10th std (CBSE and State board) by M.Sc. M.Ed teacher. Mathematics for 11 - 12 Science (CBSE and State Board) by by M.Sc. M.Ed teacher

Rohit Kar photo

Rohit Kar

Vidyaranyapura,Bangalore

₹ 1,800 per month

A dynamic professional with 8.5 years in training and development.Educational Qualification ICWAI,MBA.

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Top Questions about ICWA(CMA) Coaching Classes Fees

Lesson Posted on 31/05/2018 Learn Exam Coaching/Company Secratary (CS) Coaching/Regular Classes +8 Exam Coaching/ICWA Coaching Tuition/BCom Tuition/Income Tax Laws Tuition/BCom Tuition/Indirect Tax Laws Financial Planning/Taxation Corporate Training IT Courses/SAP/SAP GST Exam Coaching/CA Coaching/CA Final Functional Training/Finance Training

Free Demo Class on GST:-Time Of Supply ,Very important topic (GST made easy by Devendra Kumar

Devendra Kumar

DEV CHAUHAN is not only faculty on the Subjects:-Direct Tax, Indirect tax (GST),Advance Account, Strategic...

GST – Time of Supply Introduction GST – Time of Supply: Point In time When the liability to pay tax arises Who shall pay: Taxable Person • On what GST shall be paid: Supply of Goods and services – Section 7 • When GST shall be paid: Point of Supp.ly • Where shall... read more

GST – Time of Supply

Introduction

GST – Time of Supply: Point In time When the liability to pay tax arises

 

Who shall pay: Taxable Person


• On what GST shall be paid: Supply of Goods and services – Section 7


• When GST shall be paid: Point of Supp.ly

• Where shall GST be paid: Place of Supply

• To whom shall it be paid: Respective Government


• How to Pay: Cash / Credit


Time of Supply of Goods


Generally Earlier of
Date of issue of invoice or last date on which the invoice was required to be issued
Date of receipt of payment


In case of Reverse Charge

Earlier of
Date of receipt of goods
Date of payment
From the date of issue of the invoice Date immediately following 30 days.

Time of Supply


In case of Supply of vouchers
Date of issue of the voucher, if the supply is identifiable at that point
Date of redemption of the voucher, in all other cases


In case of receipt of additional value of supply in the form of
Residual
In the case where a periodical return has to be filed, the date on which such return is to be filed


In any other case,

the date on which CGST/SGST is paid


Time of Supply of Goods – Last date for issue of invoice

Last date of issue of invoice


Concerning the removal
Goods removed Date of removal
Goods are not removed Date on which goods are made available


The continuous supply of Services
statements of accounts or successive payments
Goods sent on approval
before or at the time of supply
Six months from the date of removal


Continuous Supply of Goods


Section 2(32) defines “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify


Continuous Supply of Goods
Notification No. 40/2017 – Central Tax dt. Oct 13, 2017
registered person whose aggregate turnover in the preceding financial year did not exceed one crore and 5000000 rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than 15000000 rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act,

Time of supply of services


In case invoice issued within the prescribed time, earlier of


ï?·the date of issue of an invoice by the supplier or
ï?·the date of receipt of payment


a)In case of the invoice is not issued within the prescribed time, earlier of
ï?·the date of provision of service
ï?·the date of receipt of payment


A continuous supply of Services


When due date of payment is ascertainable, on or before the due date of payment;
a.else, date of receipt of payment;


Where the payment is linked to the completion of an event, date of the end of that event.
Time of Supply of Services

Time of Supply of Services
Supply ceases before completion time when the amount ceases


In case of Reverse charge


the date of payment
the date immediately following 60 days from the date of issue of invoice


Supply of vouchers
Date of issue of the coupon, if the amount is identifiable at that point
Time of redemption of the voucher, in all other cases


Residual
In the case where a periodical return has to be filed, the date on which such return is to be submitted
In any other case, the date on which CGST/SGST is paid


Continuous Supply of Services


Section 2(33) “continuous supply of services” means a supply of services which is provided, or agreed to be delivered, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify;


Additional Consideration Section further provides that the time of Supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value. Thus, any additional consideration for any supply of services shall be taxable at the time when such additional consideration is received.

Time of supply of services – rate change

Supply Issue of invoice Receipt of payment
Time of supply Before the change in the rate of tax
After the difference in the rate of tax
Date of receipt of payment, or date of issue of invoice, whichever is earlier Before the change in the rate of tax

 

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Lesson Posted on 07/05/2018 Learn Exam Coaching/CA Coaching +17 Exam Coaching/CA Coaching/CA Final Exam Coaching/CA Coaching/CPT Exam Coaching/CA Coaching/Crash Course Exam Coaching/CA Coaching/IPCC Group 1 Exam Coaching/CA Coaching/IPCC Group 2 Exam Coaching/MBA Entrance Coaching/CAT Coaching Exam Coaching/ICWA Coaching Tuition/BCom Tuition/Company Law Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/Company Secratary (CS) Coaching/Regular Classes Exam Coaching/Company Secratary (CS) Coaching/Crash Course Exam Coaching/ACCA Exam Coaching Tuition/BCom Tuition Tuition/BCom Tuition/Income Tax Laws Tuition/MCom Tuition Tuition/BBA Tuition/Fundamentals of Accounting Tuition/BBA Tuition/Financial Management

Company Accounts - Preparation of Financial Statements

FR Prashanth Reddy

I enjoy teaching and interacting with students. Teaching is my passion, profession and hobby. Every student...

What are the Statutory Provisions relating to the Transfer of Profits to Reserves? Answer: As per companies Act, 2013 there is no requirement of minimum transfer of profits to reserves. The company can transfer any amount of profits to reserves as per its own judgement before paying dividends. Depreciation... read more

What are the Statutory Provisions relating to the Transfer of Profits to Reserves?

Answer:

As per companies Act, 2013 there is no requirement of minimum transfer of profits to reserves. The company can transfer any amount of profits to reserves as per its own judgement before paying dividends.

 Depreciation is calculated from the period when the asset is put to use as per INCOME TAX Act.

 

Managerial Remuneration: Section 197 AND SCHEDULE V prescribes overall maximum managerial remuneration. Managerial personnel means directors on the board of directors.

Summary of different limits based on net profit of the company is :

Sl. No.

Managerial Personnel

% of Net  Profits U/S  SECTION  198

(Maximum)

1.

Overall (excluding fees for attending meetings)

11%

2.

If there is one managerial personal

5%

3.

If there is more than one managerial personnel

10%

4.

Remuneration of part-time Directors:

(a)  If there is no manager or whole – time director

(b)  If there is a managing director of whole time director

 

3%

1%

 

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Lesson Posted on 29/05/2017 Learn Exam Coaching/CA Coaching +10 Exam Coaching/ICWA Coaching Exam Coaching/Company Secratary (CS) Coaching IPCC Exam Exam Coaching/CA Coaching/IPCC Group 1 Exam Coaching/CA Coaching/IPCC Group 2 CPT Coaching Exam Coaching/MBA Entrance Coaching Tuition/MCom Tuition Tuition/BCA Tuition Tuition/BCom Tuition

Income Under The Head Salary

FR Prashanth Reddy

I enjoy teaching and interacting with students. Teaching is my passion, profession and hobby. Every student...

SALARY Relationship of the receiver with payer: Income under head salary is taxable only if there is employer, employee relationship between payer and payee. And this relation is said to exist only if there is control over the method of doing the work of other person. Control is said to exist if the... read more

SALARY

Relationship of the receiver with payer: Income under head salary is taxable only if there is employer, employee relationship between payer and payee. And this relation is said to exist only if there is control over the method of doing the work of other person.

Control is said to exist if the payer can direct what has to be done, when, how and by whom it has to be done, and the receiver is bound to follow all his instructions. This relationship is also called master - servant or principal - agent relationship.

Few common examples when there is no control of payer over payee are:

  • Partner of a firm-any salary, bonus etc. by whatever name called received by a partner from the firm shall not be regarded as salary.
  • Director who is not employee.
  • Members of Parliament.
  • Guest Lecturers etc.

    In all the above cases income of the receiver is not taxable under head salary.

    Taxability of Salary:

Particulars

Treatment

Wages for workers

The same would be treated as salary and would be taxable accordingly. There arises no difference between wages & salary.

Salary received by a partner of a firm

Such remuneration would be treated as business income since the partner is not an employee of the entity.

Director Fees

Sitting fees paid to directors for attending board meeting is not a salary but taxable as “Other Income”.

Director Remuneration

Any amount payable to any whole time directors who are also an employee of the company would be treated as salary.

In any other case, the same would be treated as the “Other Income”.

Pension to retired employee

Pension is paid in pursuance to the terms of the employment. Hence, any amount received as pension would be considered as “Salary” in the hand of the recipient.

Pension to the legal heir of the deceased employee

Amount received by legal heir of the deceased employee, who is not an employee of the organization, would be considered as the “Income from Other Sources” and not as “Income from Salary”.

Remuneration paid to teacher of any University / College

Any such remuneration would be treated as “Salary” if the terms of employment provide a condition for checking such any paper. However, in any other case, such income is considered as “Other Income”.

Voluntary Retirement payment by employer to employees

Since the employee would get the amount in accordance with the terms of employment obligation, the same would be considered as “Salary”.

Remuneration to the MP / MLA

Such income shall be considered as “Income from Other Sources” as there exists no employer / employee relationship.

Employer includes:

  • Former
  • Present
  • Prospective Employer

No Intention to Pay:

Agreement between teacher and management to pay salary to employee and another agreement by which an identical sum has to be returned by the same teacher doesn’t constitute salary because here salary is not real but fictitious. (Actual intention to pay is important)

More than one Employer:

  • Salary from each source is taxable under the head salary.
  • Ex: Mr. A works in two places as part time job. His salary from both places is calculated under the head’s salary.

Salary and Wages:

From income tax point of view there is no difference between salary and wages.

Contract of Service Vs Contract for Service

Wherever there exists employer-employee relationship there is a “Contract of Service”. In this employer can control and direct the work to be performed by employee. In this income received by a person shall be regarded as salary. Where there is no employer – employee relationship then two people enjoy the relationship of “Contract for Service”. In this the contractee can only be told what is to be done. There can be no specific instructions about how it is to be done. In this case income shall be taxable as income of business and profession or income of other sources.

“Contract of Serviceemployer, employee relationship whereas “Contract for Service” doesn’t result in such a relationship. Therefore any income from such relation is not to be taxed under this head of income.

Basis of Charge[Section 15]

Salary is taxable on receipt or due basis whichever is earlier.

Salary from more than one source

If an individual receives salary from more than one employer during the same previous year (maybe due to change in employment or due to employment with more than one employer simultaneously), salary from each source is taxable under the head “Salaries”. For instance, if a clerk works with two employers on part time basis, salary from both the employers will be chargeable to tax under the head “Salaries”.

Salary due or Received in foreign currency

If the Salary is earned in foreign currency, it will be converted into rupees.

  • Conversion rate: Buying rate on specified date.
  • Specified date: Last date of the month immediately preceding the month in which the salary is due / paid in advance / paid in arrears.

Computation of the salary in grade system

Ex: If any employee joins the service on 1-5-2013 and is placed in the grade of Rs.32,500 – 500 – 38,000 – 800 – 44,000. It means that:

  • He will get a basic salary of Rs.32,500 w.e.f 1-5-2013.
  • He will get annual increment of Rs.500 p.m. w.e.f. 1-5-2014 & onwards till his salary reaches Rs. 38,000
  • Thereafter, he will get on annual income incremental of Rs. 800 p.m. till his salary reaches Rs. 44,400.
  • No further increment will be given thereafter till he is placed in other grade.
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