1. Comments: In case of Private Ltd Companies, its holding, subsidiary or an associate company or other subsidiary of its holding company will not be treated as related party. Chapter I, sub-clause (viii) of clause (76) of section 2 shall not apply
Dear All,Sec. 73 to 76 of the Companies Act, 2013 (CA13) & related rules govern provisions regarding acceptance of deposits by companies. I have prepared a note on procedure for acceptance of depo
Section 185 of the Companies Act, 2013 provides for loans to directors.Section 185 now applies to all companies including private companies.A Company shall not directly or indirectly advance any loan or give any guarantee or provide security to any
LOOPHOLE IN SECTION 139 OF THE COMPANIES ACT, 2013The legislature in their wisdom decided to plug loopholes of the erstwhile Companies Act, 1956 by inclusion of various new provisions to prevent frauds in the Companies Act, 2013 which were not a part
NACAS OF COMPANIES ACT 1956 Vis--vis NFRA OF COMPANIES ACT 2013(National Advisory Committee on Accounting Standard vis--vis National Financial Reporting Authority) As a corporate professional one should be equipped with the knowledge
AMENDMENT IN MAIN OBJECTS, IF THE COMPANY IS CARRYING ANY BUSINESS COVERED UNDER OTHER OBJECTS IN THE MEMORANDUM OF ASSOCIATION. 1. PROVISIONS FOR OBJECT CLAUSE UNDER COMPANIES ACT - 1956 As per Section 13 of the Companies Act, 1956 the Object Clause
PREREQUISITES 1. No-Pending of E-forms filed by Company.2. No Charges should subsist at MCA site3. One financial year must over4. Update filing of all forms and returns5. Update - income tax filings. 2. PROCEDURE a. Board Resolution regarding Change
Internal Audit under the new Companies Act 2013 – Opportunity or Responsibility for the Internal Auditor? Since Internal Audit has been given statutory recognition (under Section 138 of the Act), and has been made mandatory for certain categori
The allotment of shares in preferential basis involves the following:PROVISIONSApplicable Sections & Rulesa. Sec.62(1)(c);b. Section 42; c. Rule 14 of Companies (Prospectus & Allotment of Securities) Rules
Under the new Companies Act 2013, in the Internal Financial Controls, to be instituted by the Board of Directors, one of the requirements is Preventing Frauds and Errors. In this context, I wish to share with you some true
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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