CAclubindia Articles

The thrust of corporate meetings

Posted by sachin bhola 08 January 2016 7636 Views

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

Analysis of the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2015

Posted by SANOJ KUMAR 07 January 2016 17716 Views

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

Posted by Tony John 07 January 2016 156895 Views

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

Posted by Yash Nagarkoti 07 January 2016 51214 Views

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

10 things you need to know about Mutual Funds

Posted by Ramalingam K 07 January 2016 11904 Views

Over the last two decades or so, mutual funds have become increasingly popular as a means of investment. We can also understand mutual fund as an investment vehicle, made up of a pool of funds from various investors. To know more about this investmen

Measurement of Debt Instruments under Ind AS

Posted by P.R. Sethuraman 06 January 2016 43980 Views

Financial Instruments are valued either at amortised cost or at fair value. Fair value valuation could be either by fair value through Profit and Loss or Fair value Through Other Comprehensive Income; the latter could be transferred on de-recognition

LODR - Comply in spirit but will it evaporate

Posted by Sundharesan Jayamoorthi 06 January 2016 4713 Views

When SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (that is referred as LODR) was introduced professionals exclaimed OMG (oh my GOD) but the speaker in a seminar referred it as OML (oh my LORD). As professionals we may ne

Strategic debt restructuring - An introduction

Posted by CA Sumat Singhal 06 January 2016 8661 Views

1. PREAMBLE: The concept of Strategic Debt Restructuring ("SDR") has been introduced by the Reserve Bank of India (the "RBI") in the SDR Scheme (the "Scheme")

The Startup Era- Lets help the future millionaires

Posted by SAMIR DEWAN 06 January 2016 6792 Views

For the past couple of years the Indian economy has been witnessing a high rise in the rate of startups. The growth rate of this startup business is also very high, with hundreds of them startin

Analysis of Sec 185 of the companies act 2013: Every banker should know

Posted by CA Sumat Singhal 06 January 2016 153872 Views

Giving a corporate guarantee to banks/lenders by a company, other than the borrower, that the loan will be paid back, is a usual practice in the normal course of trade and commerce across the world. By and large, a larger company (often a known flagship