Articles by CMA. CS. Sanjay Gupta
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Filing ITR of AY 2015-16
Obligation to file Income Tax Return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act 1961, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of
Appointment of Company Secretaries
Appointment of Company SecretariesLoopholes Plugged in Companies Act 2013 In this article we will discuss and compare the provisions related to appointment of Company Secretary as per Companies Act 1956 and Companies Act 2013. Provisions in Companies
Directors Beware
Number of companies in which a person can hold the office of a director Section 275 (Read along with Section 276, 277, 278 & 279) of the Companies Act, 1956 Vs. Clause 165 of the Companies Bill 2012 A comparison of old and new provisions
Managing Director - An Overview
Managing Director An Overview Definition of Managing Director According to the definition given in Section 2(26) of the Companies Act, 1956:- "Managing Director" means a director who, by virtue of an agreement wit
![Passing of Board Resolution by Circulation [Section 289]](/img/previewthumb/article/1146138_modern_design.jpg "Passing of Board Resolution by Circulation [Section 289]")
Passing of Board Resolution by Circulation [Section 289]
No resolution shall be deemed to have been duly passed by the Board or by a committee thereof by circulation, unless the resolution has been circulated in draft, together with the necessar
A success is never the end of the journey
Hello everyone. Greetings of the day. My last article was A Failure Is Never The End Of The Road. Now here I am again sitting to write the sequel of that article. When I wrote t
A Failure is never the end of the road
Happy Republic Day to All. Here I am, sitting to write this article, on 26th January, 2012, the 63rd Republic Day of India. At the outset, let me tell you, writing this kind of article is not my cup of te
Audit Committee - An Overview
Audit Committee An Overview (Section 292A of Companies Act, 1956 & Clause 49 of Listing Agreement) An Audit Committee is a key element in the Corporate Governance process of any organization. The emergence of corporate gove
Insider Trading - An Overview (Part II)
Insider Tading An Overviw (Part II) Disclosure requirements Initial Disclosure by member Any person who holds more than 5% shares or voting rights in any listed company shall disclose to the company/Compliance Officer in Form A, the
Insider Trading - An Overview (Part I)
Meaning of "Insider" An insider is understood as a person having control over the management of affairs of the corporation and who has deep insight into the affairs
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