CAclubindia Articles

Corporatization & demutualization of stock exchanges in India

Posted by deepak kumar srivastava 11 January 2016 85155 Views

EXISTING STRUCTURE OF THE STOCK EXCHANGE IN INDIA A Stock Exchange is an organized market for purchase and sale of listed Industrial and financial securities. Securities traded on Stock Exchanges include shares and debentures of Public Limited Compan

Mandatory Requirement of Quoting of PAN

Posted by CA Vivek chaudhary 11 January 2016 11352 Views

The Government is committed to curbing the circulation of black money and widening of tax base. Where the transactions exceeds the specified limit the income tax rules required quoting of Permanent Account Number (PAN) to collect information of certa

What pitfalls to avoid before getting your trademark registration done

Posted by Guest 11 January 2016 10340 Views

As people are now getting more and more aware about securing their brand name, the trademark filing has seen a tremendous growth in numbers.But as it is an old saying half knowledge is worse than ignorance. This saying aptly fits in today�s sce

Secretarial Standard 1- A bird's view

Posted by sachin bhola 11 January 2016 8099 Views

The whole Secretarial Standard I is divided into following eight parts: 1. Convening a meeting 2. Frequency of meeting 3. Quorum 4. Attendance 5. Chairman 6. Passing of resolution by

Scrutiny Assessment under Income Tax Law: A Student's Guide

Posted by Tony John 09 January 2016 33442 Views

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

Black economy sources, cause and effect analysis with remedies

Posted by CA CMA CS Ram Pavan Kumar Melam 09 January 2016 10248 Views

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

Posted by CS Divesh Goyal 09 January 2016 30895 Views

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

Techniques of fraud reporting By auditors

Posted by CS SIDDHARTHA BANIK 08 January 2016 17651 Views

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

Omnibus approval for related party transaction

Posted by CS Divesh Goyal 08 January 2016 12115 Views

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

Posted by Ramalingam K 08 January 2016 8569 Views

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