Articles by CS Ankur Srivastava

Clause 41 of the Listing Agreement: A synopsis

Posted by CS Ankur Srivastava 10 April 2012 97271 Views

Clause 41 of the Listing Agreement deals with preparation and submission of Financial Results to the Stock Exchange. The Company has to disclose its quarterly and yearly results to the Stock Exchange in the following manner:- The Company has an

Invitation and acceptance of deposits

Posted by CS Ankur Srivastava 16 February 2012 66082 Views

PROVISIONS RELATED TO DEPOSIT Sections 58A, 58AA, 58AAA and 58B read with the Companies (Acceptance of Deposits) Rules, 1975 regulate the invitation and acceptance of deposits from public by all companies other than the Non-Banking Financial Compa

Attitude decide your destiny

Posted by CS Ankur Srivastava 05 January 2012 30492 Views

I am trying to write an article on your thinking and its impact on your life. This topic is related to your personal and professional life as well. I would like to share about how one thinking effect the practical life.

Forfeiture of Shares

Posted by CS Ankur Srivastava 19 September 2011 99725 Views

While making calls the following basic requirements must be satisfied: (i) For each call at least 14 days' notice must be given to members. (ii) Stock exchange(s) shall be advised of the proposal a

Filing of Balance Sheet in XBRL Format and practical aspects

Posted by CS Ankur Srivastava 12 August 2011 57917 Views

FILING IN XBRL FORMAT AND ITS PRACTICAL ASPECTS As such, following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL Format:-

Name Availability Guidelines, 2011

Posted by CS Ankur Srivastava 13 July 2011 12780 Views

NAME AVAILABILITY GUIDELINES, 2011 In supercession of all the previous circulars and instructions issued by Ministry of Corporate Affairs from time to time regarding name availability, the applicants and Registrar of Companies are advised to adher

Fast Track Exit Mode for Defunct Companies

Posted by CS Ankur Srivastava 26 June 2011 19078 Views

Initially Ministry had issued Easy Exit Schemes to give an opportunity to the defunct Companies to get their name strike off from the records of ROC.

Deferred Tax Liability

Posted by CS Ankur Srivastava 25 June 2011 41067 Views

Deferred Tax Liability is the difference between the provision of tax and actual tax. It is the timing difference that arises because of the tax calculated as per Companies Act and Income Tax Act. Example:- Provision for Tax in the P/L was Rs.

Filing of Balance Sheet and Profit and Loss Account in XBRL

Posted by CS Ankur Srivastava 11 June 2011 50421 Views

Filing of Balance Sheet and Profit and Loss Account in XBRL Format As such, now following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL Format:- Listed Companies and their subsidiaries;

Change of Name

Posted by CS Ankur Srivastava 05 May 2011 13745 Views

SEBI vide Circular dated 26/04/1999 has provided that listed companies which change their name shall disclose the turnovers and income from such new activities in quarterly