CAclubindia Articles


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



Education System for Super Power India

  CA Rajesh Pabari    08 August 2014 at 11:01

The moments of inspiration for this article - It was 9th July, 2014, I was checking my Facebook newsfeeds wherein I found this status update from a student Our reaction when four lectures of presentation got cancelled..Wopppppppppieeee



Related Party Transaction under Co. Act, 2013 (Sec- 184, 188 & 189)

  CS Divesh Goyal    08 August 2014 at 11:00

Section: 184 Disclosures of Interest by Directors: (1) Every Director Shall disclose his by giving a Notice In Writing In Form MBP 1. - At First BM in which he participate as director AND- Thereafter, At First BM of Every Financial Year OR- Whenever,




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