1. 3 One Person Company 2. 5 Articles may contain Provisions of entrenchment in the articles of association 3. 37 A suit may be filed or an action may be taken in case of misleading statement or the inclusion or omission of any mat
Introduction: The much awaited Companies bill has been passed by both the houses of parliament. Now it requires the assent of President to become an Act and to
The appointment of auditor under new Companies Bill, 2013 has made major changes in appointment procedure and tenure of appointment in comparison to the Companies Act, 1956.
Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or
The upper house of the Parliament passed the Companies Bill on August 8, 2013 after much delay. The bill replaces Companies Act, 1956, and had been passed by the Lok Sabha in December last year. Key highlights of the new Companies Bill are as unde
APPOINTMENT OF AUDITOR: Every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting
The Books of the Company shall be kept in the accrual basis. Financial Statement [Section 129 to 131] The financial statements shall give a true and fair view
CSR Under New Company Bill 2012: The Companies Bill 2011 was introduced in the month of December, 2011 in the Parliament and referred to Parliamentary Standing Committee on Finance which submitted its report in June, 2012 based on which the Bill of
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
Over a period of time, there are number of judgements comes from various levels of courts from different locations of India and hence it is very important to know the same for the correct treatment of Transfer pricing: In the case of Delphi