Popular Articles

The Companies Act, 2013- Provisions relating to Notice of General Meetings

Posted by G S Rao 30 September 2013 295661 Views

The Companies Act, 2013- Provisions relating to Notice of General Meetings Introduction: The Companies Act, 2013 will now replace the old Companies Act, 1956 in a phased manner and will come into full force when the Central Government notifi

Companies Act - 2013: Rotation of Auditors

Posted by CA. Amit G. Chandani 05 April 2014 293610 Views

With the implementation of Companies Act, 2013 the Ministry of Corporate Affairs has notified the provisions relating to rotation of auditors/audit firm w.e.f. 01st April, 2014. Changing nearly six dec

All about internal financial control (IFC)

Posted by CA Sumat Singhal 26 May 2016 291491 Views

What is Internal Financial Control (IFC)? (Sec 134) As per Section 134 of the Companies Act 2013, the term �Internal Financial Controls� means the policies and procedures adop

All about MSME Act 2006 & Opportunities

Posted by CS DHANAPAL 15 November 2012 289970 Views

INTRODUCTION The conceptual and legal framework for small scale and ancillary industrial undertakings is derived from the Industries Development and Regulation Act, 1951. The Act provided the necessary powers to the Central Government to amend t

Ind AS 116: Brief overview on Ind AS 116 - Leases

Posted by Hardik 08 April 2023 288036 Views

Ind AS 116 sets out the principles for the recognition, measurement, presentation, and disclosure of leases.

Acceptance of Deposits under New Companies Act, 2013

Posted by RAJIB MOHANTY 06 January 2014 286769 Views

The Companies Act, 2013 (2013 Act) was assented by the President of India on 29 August 2013 and published in the Official Gazette on 30 August 2013. The New Act is expected to facilita

Minimum and Maximum Numbers of Partners in LLP vis-a-vis partnership

Posted by Kumar Pal Mehta 28 February 2021 286642 Views

This Article is about the Minimum and Maximum numbers of Partnership in Limited Liability Partnership and Partnership.

Tax Residency Certificate

Posted by Deepak Agrawal 01 June 2013 286421 Views

Significance of Tax Residency Certificate (TRC) for claiming benefit provided under DTAA: Section 90 of the Income Tax Act empowers the Central Government to enter into an agreement with the Government of any foreign country or specified territory

Qualifications and Disqualification of the Auditor

Posted by Neethi V. Kannanth 29 October 2024 286275 Views

There are certain criteria set for a person to be appointed as an auditor of the company. The same is discussed in this article. Read on to know more.

The Companies Act, 2013- provisions relating Appointment of Directors

Posted by G S Rao 08 October 2013 286091 Views

Introduction: In my previous article, a detailed coverage was given to provisions relating to Independent directors. It is more appropriate and useful to give coverage to the left out parts relating to appointment of Directors and significant cha