On 07th December, 2016, Ministry of Corporate Affairs (MCA) has vide its Commencement Notification notified various sections of Companies Act, 2013 which
An analysis of Section 189 and related provisions of the Companies Act, 2013 and Rules made there under.
The companies are in dilemma that the there is ongoing process of adoption of IND-AS, however the current ICDS is based on the basis of Accounting Standards.
Round tripping in CSR is not spending for a cause but a cause to spend; to make the company look like it's doing more charity than it really is.
Law should prevail over attitude, not attitude prevail over law.
A Non-profit organization can be registered as a Company under Section 8 of the Companies Act, 2013 corresponding to section 25 of the Companies Act, 1956
CSR is not charity or mere donations. CSR is a way of conducting business, by which corporate entities visibly contribute to the social good.
The Independence of Directors
Article explaining Board Responsibilities on CSR; CSR Committee Constitution; Reporting and Governance
Sole proprietorship comparison with one Person Company
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English