CAclubindia Articles

Sweat Equity Shares under Co. Act, 2013

CS DHANAPAL 18 March 2014 at 11:25

Sweat equity shares means such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property

CSR - A new responsibility on India Inc

DS Mahajani 14 March 2014 at 11:53

The much awaited notification on Corporate Social Responsibility (u/s 135) of the Companies Act, 2013 (the Act) along with Companies (Corporate Social Responsibility Policy) Rules 2014 (the CSR Rules) has been notified by

Rajeev Gandhi Equity Savings Scheme - Section 80CCG

CHAITANYA GANATRA 14 March 2014 at 11:53

RAJEEV GANDHI EQUITY SAVINGS SCHEME (RGESS) ObjectiveThe objective of the scheme is to encourage the savings of the small investors in domestic capital market.EligibilityThe deduction shall be available to new retail investor whose gro

Bonus Issue under the Co. Act, 2013

CS DHANAPAL 14 March 2014 at 11:53

Companies Act, 1956, does not prescribe any specific procedure or conditions for issue of bonus shares except that Table A contains provision relating to capitalization of profits. Companies Act, 2013 has detailed the conditions under Sec.63 read wit

Private Placement under Co. Act, 2013

CS DHANAPAL 14 March 2014 at 11:52

Private placement means any offer of securities or invitation to subscribe securities to a select group of persons by a company (other than by way of public offer) through issue of a private placement offer

7000 NIFTY is a Trap: Better at 5000

Indraneel Sen Gupta 13 March 2014 at 12:37

After a pretty long time I am writing on the Indian capital market. I am compelled to write since I find that this time many investors and my friends are in big dilemma regarding what type of strategy one should adopt to deal with NIFTY levels in the

3 simple financial task which look hard

Ramalingam K 13 March 2014 at 12:36

It is said that money makes life simpler!! However, when it comes to manage that money people just run away from it. As far as money management is considered, there are a few tasks like evaluating a stock that needs deep understanding and a sp

Professional Opportunities for CAs in International Trade

Rajkumar Adukia 13 March 2014 at 12:36

INTRODUCTION Interdependence is indispensable. International is referred to as ‘relating to or involving two or more nations’ and trade as ‘commercial, industrial or professional dealings’. Hence the term International Trade r

An Overview of Corporate Social Responsibility

Rajkumar Adukia 12 March 2014 at 18:32

Origination of Corporate Social Responsibility Corporate Social Responsibility (CSR) is associated with the conduct of corporations and in particular whether corporations owe a duty to stakeholders other than shareholders. While the phrase Cor

Caro and its clauses which needs reporting by auditor

vipin verma 12 March 2014 at 11:43

The central government come out with these extra reporting requirements to ensure that the auditor should check and report on the matters mentioned in CARO for ensuring smooth working of company.Co