CAclubindia Articles
Black economy sources, cause and effect analysis with remedies
The higher education sector, real estate deals, mining income etc., are major sources of India�s black economy (hereafter mentioned to as �informal economy / informal income / informal money�) and is nearly 75% of the size of its re
Process of condonation of delay
Series- 119 PROCESS OF CONDONATION OF DELAY IN CREATION/MODIFICAITON/SATISFACTION OF CHARGECHARGE:Section 77 states that Companies are required to register ALL TYPES OF CHARGES, with ROC within 30 days of
Scrutiny Assessment under Income Tax Law: A Student's Guide
SCRUTINY ASSESSMENTS The Income Tax Act contains provisions regarding comprehensive scrutiny in Section 143. In simple terms scrutiny assessment is a detailed examination of the return of income filed by the assessee to check whether: Income has bee
Omnibus approval for related party transaction
In case of Companies Act, is the board required to approve all related party transactions from audit committee?[1] The Companies Act 2013 prescribes that a company needs approval of the audit committee on all related party transactions and subsequent
The risk of investing most of your money in real estate
Property, in the form of real estate, a piece of land, or an apartment or house, is considered to be fairly good investment option. Simple investors feel happy and contended when they invest their money in a property and expect it to give them grand
The thrust of corporate meetings
Assume a situation where company wants to appoint a new director or wants to increase its share capital. Now the question arises how company can give effect to the proposed business because company being an artificial entity cannot act on its own. Bo
Techniques of fraud reporting By auditors
Companies Act, 2013 has introduced provisions for detecting fraud at the grassroots level by forcing accountability to the Auditors of the Company. Accordingly Central Government notifies the Companies (Audit and Auditors) Amendment Rules, 2015 by a
Analysis of the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2015
The Analysis of the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2015 and Companies (Audit and Auditors) Amendment Rules 2015 which to be published in the Gazette of India as on 14th December, 2015.In the Companies (Meeting of
Section 35 of Income Tax Act - A Student's Guide
With roughly 4 months left for May 2016 exams, it is high time the students taking up the exams start their preparations. Direct taxes is arguably the most voluminous of all papers. And In Direct Taxes, Profits and Gains from Business and Professions
An overview of GST
IntroductionWinston Churchill has rightly said, �To improve is to change, to be perfect is to change often�Change is inevitable and is very important because change leads to development and development leads to success. As far as changes
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