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CAclubindia Articles


How to incorporate a Private Company in India?

Posted by Deepika Nair Nair 17 September 2015 15886 Views

The legislation with regards to companies in India has seen a massive overhaul post the Companies Act, 2013. The demarcation of companies have been increased and new forms of companies such as One Person Company, Dormant Company, etc have been given



Professional involvement in preparation of annual return

Posted by CS Divesh Goyal 17 September 2015 11627 Views

Annual return is an important document, designed to provide information to stakeholders about the company, promoters, members, meetings and remuneration of directors and key managerial persons (KMP).The intention of legislation under Companies Act, 2



4 weird facts about the Chinese stock market

Posted by Karishma 16 September 2015 17609 Views

Striking similarities between Nasdaq 2000 and 2015 Shanghai Composite Index: The fourth quarter of 1999 marked the beginning of the dot com boom, projections for online companies were huge and people rushed into buying stocks. On Sept 6, 1999 the NA



Basic about income tax department

Posted by CA Ram Bajaj 16 September 2015 51362 Views

Introduction � Income Tax Return, Audit is normally filled online at income tax department website. Herein I would like to discuss some basic knowledge about the working of income tax department. Generally, after become CA, it is very hard to g



Quick tips and inspiration for CA students

Posted by CA Seema Lalchandani 16 September 2015 27835 Views

Hi everyone!! Exams are approaching and you all must be very busy in preparation of exam. You all have approx 45 days to go for the exam and the exam fever is on its high!! So here are few words of inspiratio



Section 8 Company

Posted by Sudish Kumar Gupta 16 September 2015 19769 Views

This section corresponds to Section 25 of the Companies Act, 1956 and empowers the central Government to register an association as limited company having charitable objects to promote commerce, art, science, sports, education, research, social welfa



Ind-AS: convergence with IFRS: GAAP GAPS summarised

Posted by rajkumar jain 16 September 2015 16063 Views

The MCA had issued a notification dated 16 February 2015 announcing the Companies (Indian Accounting Standards) Rules, 2015 for applicability of Indian Accounting Standard (Ind- AS).Ind-AS are converged IFRS and applicable in a phased manner to India



Foreign Institutional Investors

Posted by CA Barkha Bhasin 15 September 2015 12997 Views

Meaning of 'Foreign Institutional Investor - FII'The term is used most commonly in India to refer to outside companies investing in the financial markets of India. International institutional investors must register with the Securities and



Understanding of 44AB -Tax Audit

Posted by BHARAT PAUDEL 14 September 2015 119428 Views

Understanding of 44AB Tax AuditIntroductionThe main objects of any audit are : To certify to the correctness of the financial position as to shown in the Balance sheet, and the accompanying revenue statements, The detection of errors, The detection o



Ind AS - A convergence to IFRS. Whether a Nightmare?

Posted by P.R. Sethuraman 12 September 2015 17747 Views

It is not an article on procedures and technicalities of IFRSs but a generic one for a common man who is more concerned with results than with accounting intricacies and sophistications. The term IFRS has four components �International- Financi




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