CAclubindia Articles
Concept of Advance tax
Concept of Advance tax Introduction: According to sections 208 of the Income tax Act 1961, tax shall payab
Traditional Vs Modern Techniques of Auditing
The concept or the vision of auditing has been subject to many changes during the recent eras. In fact, the approach towards auditing as a tool of check seems to have given many definitions in each period. Since the environment is constantly chan
Stamp duty on issue of share certificates
BACKROUND:As per Section 3 of Indian Stamps Act 1899, Every Share Certificate must bear the necessary stamp duty as per the Stamp Act of the respective State/ Union Territory from which Certificate is issued. The rates of stamp duty can be obtained w
Procedural checklist for conversion of partnership firm into private company
Applicability of Law(s):� Chapter XXI, Part A� Section 366 to 374 of Companies Act 2013� The Companies (Authorized to Registered) Rules,
Conversion of public company into private company
IntroductionMinistry of Corporate Affairs (MCA) by way of its Gazette notification dated 18th December, 2018 amended Companies (Incorporation) Rules, 2014. Rule...
Common Errors : ITC (Documentation and Recording)
BACKGROUNDThe primary focus of the industry at the time of introduction of GST was on implementation/modification of ERP module to suit GST requirements, appro...
What should one know before issuing a GST compliant tax invoice?
What should one know before issuing a GST compliant tax invoice?Almost a month ago, Rahul registered himself under GST. Since then, he had issued three tax invo...
SAMPLE COVERING LETTER
Sample covering letter Your Name Your Address Your City, State, Zip Code Your Phone Number Your Email Hiring Company Name Address City, State, Zip Code Dear Hiring Manager (name, if you know the name), This letter is to express my interest in discu
Green Shoe Option
Green shoe Option (GSO).This is a post listing price stabilizing mechanism, by which the company intends to ensure that the shares price on the Stock exchanges does not fall below the issue price. The term �Green shoe option� derived its
Section 139 of the Companies Act, 2013
New Sections relating to Auditors: Section Name Section No. as per New Companies Act,2013 Section No. as per Old Companies Act, 1956 Appointment of Auditor 139 224 Removal,
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