Changes by way of notifications issued on 19th May�2015 to beeffective from 1st June�2015 13/2015 Omits the definition of 'chit' from the abatement notification 26/2012.�chit� means a transaction whether called chit,
BACKGROUNGD: The drafting and maintenance of minutes of meetings has traditionally and for long been a core function of the Company Secretary.Justifiably so, for, the Company Secretary doesn�t merely writes minutes, he writes history- the histo
History of Wealth Tax ActWealth-tax Act was introduced w.e.f. 01.04.1957 on the recommendation of Prof. Nicholas Kaldor forachieving twin major objectives of reducing inequalities and helping the enforcement of Income-tax Act through cross checks.Acc
Dear All Central Government has enhanced the rate of Service Tax Rate from 12.36% to 14% vide Notification 14/2015-ST dated 19th May, 2015. New rate of 14% is effective from 01st June,2015. Pursuant to the above stated increase, the rate of tax that
Section 289 of the Companies Act, 1956 relating Section 175 of the Companies Act, 2013 states about the passing of resolution by circulation. The relating provisions are as below:(1) No resolution shall be deemed to have been duly passed by the Board
Understanding Section 185Section 185 of the Companies Act, 2013 is the replacement section of 295 of the Companies Act, 1956. Upon a perfunctory glance at the section, the key points of departure from the old act is wiping out of Central Government&r
1. General Circular No. 07/2015 - Clarification whether a managerial person appointed in accordance with such provision of Schedule XIII of Earlier Act may receive relevant remuneration for the period as approved by the company in a
INDEPENDENT DIRECTOR (ID):The term is defined in sec 149(5). In nut shell, a person qualifies for being appointed as the ID if (a) he is not the Promoter or related to the promoters of the company, its holding co., subsidiary companies or associate c
IntroductionAppointment of statutory auditor has always been an eye-popping issue under the Companies Act, 1956. Lawmakers have always given a great significance to these provisions in order to maintain the integrity, objectivity and unbiasedness o
1. INTRODUCTIONAll state under their respective VAT law has made the provision for deduction of VAT from payment to be made to the contractor at the time of payment. Every contractee make payment to the contractor to disch
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