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CAclubindia Articles


Fast Track Issue

  Anusha Kondapani    14 November 2014 at 10:55

Hello Friends!Today when I was reading through the SEBI (ICDR) Regulations 2009, I came across a interesting mechanism of SEBI called Fast Track Issue (FTI) and immediately I started reading in detail about this. Till I read about FTI, whenever I rea



Are we are doing good to ourselves by taking coachings?

  CA Nayan Gupta    14 November 2014 at 10:55

I will try to keep this article very short and crisp. Being a CA student, this thought comes to my mind several times that Are we are doing good to ourselves by taking coachings?. This is not some extra-ordinary question and I am sure t



Frivolous Appeals filed by Department

  CA SUDEEP VIJAY CHHALLANI    14 November 2014 at 10:53

It is beyond any doubt to state that Income Tax Act, 1961 governing statute for Income Tax in India is one of the most intricate sta



Foreign Bank Accounting Terms

  CA Bhavin Shah    13 November 2014 at 10:21

FOREIGN BANK ACCOUNTING TERMSNostro, Vostro and Loro are Italian terms. These are the most commonly used terms in Forex Markets. For dealing in forex market, Indian Branch should have a current account with the foreign branch dealing in respective cu



NACAS vis-a-vis NFRA

  CA HEMANT SHARMA    13 November 2014 at 10:21

NACAS OF COMPANIES ACT 1956 Vis--vis NFRA OF COMPANIES ACT 2013(National Advisory Committee on Accounting Standard vis--vis National Financial Reporting Authority) As a corporate professional one should be equipped with the knowledge



Adoption of MOA & AOA

  CS Divesh Goyal    13 November 2014 at 10:20

AMENDMENT IN MAIN OBJECTS, IF THE COMPANY IS CARRYING ANY BUSINESS COVERED UNDER OTHER OBJECTS IN THE MEMORANDUM OF ASSOCIATION. 1. PROVISIONS FOR OBJECT CLAUSE UNDER COMPANIES ACT - 1956 As per Section 13 of the Companies Act, 1956 the Object Clause



Procedure of conversion of private ltd. company into LLP

  Nisha Sharma    13 November 2014 at 10:20

PREREQUISITES 1. No-Pending of E-forms filed by Company.2. No Charges should subsist at MCA site3. One financial year must over4. Update filing of all forms and returns5. Update - income tax filings. 2. PROCEDURE a. Board Resolution regarding Change



Internal Audit under the new Companies Act 2013

  Tulasi S Sastri    11 November 2014 at 10:55

Internal Audit under the new Companies Act 2013 – Opportunity or Responsibility for the Internal Auditor? Since Internal Audit has been given statutory recognition (under Section 138 of the Act), and has been made mandatory for certain categori



Fund Flow Statement

  CA N RAJA    11 November 2014 at 10:54

CONVERSATION BETWEEN MANU AND VINU ABOUT FUND FLOW STATEMENT Manu Hi Vinu! How are you? Vinu I am not fine Manu! Manu Why? Vinu I think I didnt take my IPCC Course ser



Amendment in assessment under Punjab VAT Act, 2005

  Amit Bajaj    10 November 2014 at 10:50

Now a days It is seen that the Excise and Taxation Department, Punjab has started issuing notices for amendment in assessment in many cases. These notices are being issued ussualy on the basis of audit objections received from State CAG or sometimes




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