Easy Office

Popular Articles


Definition,Type and Issue of Debentures

  Suresh Prasad    27 October 2010 at 12:44

(i) No journal entry to be made in the books of accounts of the company : Debentures are issued as collatera



Comparison Between Old Versus New Provisions of Companies Act

  Rajat Poddar    16 August 2013 at 11:08

Tabular Comparison Between Old Versus New Provisions: Sr. No. Subject matter Old provision in the Companies Act,1956 Corresponding new provision in the Companies Bill,2011



Tally Shortcut Keys| List of useful Tally ERP 9 shortcut keys

  Avinash Jeevan Dsouza    25 November 2017 at 12:20

These are the most useful Tally ERP 9 Short Cut Keys Combination that will help you save a lot of time on Tally ERP 9.



What is Statutory Audit?

  Pankaj Gandhi Jaiswal    19 November 2012 at 11:44

What is Statutory Audit : By the meaning of word the statutory audit in India is the audit which is prescribed by statute. There is many audit in India which is prescribed by the different statute like Income Tax Act require audit as per him simi



TDS on Remuneration Paid to Directors

  G S Rao    24 March 2012 at 15:05

TDS ON REMUNERATION PAID TO DIRECTORS u/s 194J(1)(ba) of INCOME TAX ACT,1961 Budget 2012 inserted a New clause 1 (ba) in Section 194 J which mandates TDS @ 10 % on any remuneration paid to Directors of a company. This clause will be effective



Analysis on new GST rate for works contract services w.e.f 1st January 2022

  Mukesh Kuriyal    19 January 2022 at 13:25

Government Has Amended Tax Rate For Service Provider Providing Works Contract Services From 5%/12% To 18% Vide Notification No 15/2021 C.T(Rate) Dated 18.11.2021 Amending Notification No 11/2017 C.T.(Rate) W.E.F 01.01.2022.



Internal Audit as per Companies Act 2013

  CS Mallika Gupta    15 October 2016 at 14:11

As per Section 138 of Companies Act, 2013 Internal Audit has been mandated upon certain classes of companies. Such companies are required to appoint a person as an Internal Auditor who must be CA or Cost Accountant or professional as prescribed. Companies are subject to conduct an internal audit as per there size and requirement.



Nostro, Vostro and Loro Accounts in Foreign Transaction

  CS M Pota    12 February 2014 at 12:09

Foreign currency means any other currency other than the home currency, so if we say with reference to the above example foreign currency means any other currency other than Rupee for India, Pound Sterling for UK and US Dollar for USA.



Section 189 of the Companies Act 2013

  MANSHI BAID    09 August 2018 at 11:00

As per Section 189 of the Companies Act 2013, every company is required to maintain a register of contracts or arrangements in which directors are interested in FORM NO. MBP -4.



Resolutions under the Companies Act, 2013

  Vandana J Doshi    24 February 2014 at 10:25

Before going further, first of all let us understand what a Resolution is. A Company being an artificial person, any decision taken by it shall be in the form of a Resolution. Accordingly, a resolution may be