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
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
This Article is about the Minimum and Maximum numbers of Partnership in Limited Liability Partnership and Partnership.
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
A company is a voluntary association of persons formed for the purpose of business activities. A company has distinct name and limited liability, it is a juristic person having a separate l
MEANING OF WINDING UP Winding up or liquidation of a company represents the last stage in its life. It means a proceeding by which a company is dissolved. The assets of the company are disposed of, the debts are paid off out of the realised asse
Hi folks . I cleared CA FINAL in NOV 2011 in my FOURTH ATTEMPT! So most people will say I have no right to give GYAAN on how to pass ca final in one sho. But hey!! before you write me off let me tell you i am the right person because i know what
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.
With the implementation of Companies Act, 2013 the Ministry of Corporate Affairs has notified the provisions related to Internal Audit of Companies w.e.f 01st April, 2014. I nternal Audit: The Companies Act, 2013 has given statutory rec
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.