Brief background:The compounding provision in the Act were inserted by the Companies Amendment Act, 1988 on the recommendation of the 1SACHAR COMMITTEE as amended by the Companies (Amendment) Act, 2000. It was felt that leniency is required in the ad
Every assessee liable to pay service tax is to take registration with service tax department. Where assessee has been providing services from multiple premises, it may obtain separate registration for each of the premises or may
Introduction Means Companies (Auditor's Report) Order, 2015. It describes the matter on which statutory auditors has to report in their Audit Report. Applicable From 10th April 2015.Audit Report Practically � (1st part) Main Audit Repor
*Changes relating to omnibus approval came into effectUnder the Companies Act, 2013, the whole concept of related party transactions has been capsulated in a single section, namely Section 188 which combines the erstwhile Sections 314 and 297 of the
CA Final exams of May 2016 are coming closer.We have sufficient time for exam preparation. ICAI have already declared CA Final results. Last attempt (NOV 2015) ICAI declared very low pass percentage that means we have to do more hard work. Our preparatio
Let�s begin our journey with new business era of tax breaks and mega fund announced by PM Modi on 16 January, 2016 at New Delhi �START UP INDIA�. Vision is to Open Doors for New and
APPLICABILITY & EFFECTIVENESS- Applicable on Every Company (except OPC) at the time of conduct any type of General Meeting/ Meeting of Debenture-holders/ Meeting of Creditors & effective from 01st July, 2015.AGM-1. The Board shall every year,
Under Section 143 of the Companies Act 2013, every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other place and shal
Knowledge is power is the most famous and true proverb said by the famous personality named, Francis Bacon. Knowledge helps to differentiate between human beings and animals. Man has mind and ability to use the power of knowledge accordingly, that&rs
RISK ASSESSMENT - Basic Concepts Million Dollar Question: What is RISK? The reason why I refer it as a million dollar question lies indefinition(s) of term �RISK�. The term �RISK� has been defined in multiple ways and it can b
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