CAclubindia Articles

CA Final Results Account

CA Nayan Gupta 11 August 2014 at 11:04

As an intro, I am a CA Final student doing my articleshihp in Deloitte and having my CA Final exams in May'15. Yesterday it was the day, the day when CA final results were declared. There was a great hustle and bustle in the office. Everyone was

Web Based Audit in Cloud computing era

pappachan 11 August 2014 at 11:04

Last decade saw an evolution of cloud computing in area pertaining to Customer Relationship Management, Accounting and Financial Planning & Analysis. With major emphasis towards data efficiency and accuracy, cloud computing has now become buzz in

Procedure for change in Registered Office - Part 2

Ankur Garg 11 August 2014 at 11:03

Dear Professional Colleagues, In my previous article titled Procedure for change in Registered Office Part 1 we had discussed about the importance of Registered Office of the Company along with Procedure for change in registered

Finance Bill 2014 got Presidential assent on 6th August 2014

Sushil Kr Goyal 09 August 2014 at 11:52

Following changes as proposed by the Finance Bill 2014, became applicable. Amendment - Finance Act, 1994 1) Time limits for adjudication: Time limits for completion of adjudication: (i) 6 months from date of notice, in bonafide cases and(ii) 1 year f

Auxiliary Educational Services - Butchered by Rationality

CA.Manindar Kakarla 09 August 2014 at 11:52

Introduction:Budget 2012 has extended a great benefit to educational institutions by providing exemption for renting and auxiliary educational services provided to or b

Procedure for change in registered office - Part 1

Ankur Garg 09 August 2014 at 11:51

Every business organization has a principal place of business activities, which in case of a company called its registered office. The address of the situation of the registered office is very important from general public, shareholders, customers an

Postal Ballot under Companies Act and Listing Agreement

CS DHANAPAL 09 August 2014 at 11:51

"In the Indian scenario, postal ballot is a relatively a new concept which was introduced in the Companies Act, 1956 by insertion of a new Section, namely Section 192A through an amendment made to the said Act in year 2001. The Companies Act, 195

Procedure to raise capital for unlisted companies under New Companies Act

CS Divesh Goyal 08 August 2014 at 11:03

1. PROCEDURE FOR ALLOTMENT OF RIGHT ISSUE OF SHARES: Call a Board meeting by issue notice of meeting. (Draft Format Attached) Approve right issue including letter of offer, which shall include right of renunciation also.(At

Appointment of Additional, alternate and nominee director

CS M.Kurtrala Nathan 08 August 2014 at 11:02

Section 161 of the Companies Act,2013 deals with the Appointment of Additional Director, Alternate Director and Nominee Director Additional Director: The articles of a company may confer on its Board of Directors the power to appoint any person, othe

'General' audit under Service Tax Rules - Ultra Vires

CS Aditya Singhania 08 August 2014 at 11:02

General audit under Service Tax Rules Ultra Virus Delhi High Court 4th August, 2014 Rule 5A(2) of the ST Rules, 1994 provides that every assessee has to provide to the officer authorized by the commissioner or CA