CAclubindia Articles


Provisions of the Companies Bill 2013 and the law making powers of the Parliament of India

  Rajkumar Adukia    29 August 2013 at 11:50

OVERVIEW OF COMPANIES BILL, 2013 THE COMPANIES BILL, 2013 The review and redrafting of the Companies Act, 1956 was taken up by the Ministry of Corporate Affairs on the basis of a detailed consultative process. The Companies Bill, 2013 was passed



Whether or not the debentures are loans covered u/s 269SS

  Rupesh Srivastava    28 August 2013 at 12:28

(2013) TaxCorp(LJ) 1637 (ITAT) Income Tax Section 271D, 269SS, 269T Whether or not the debentures are loans covered u/s 269SS F.Y 2004-05, the assessee company has shown 5171.40 crores under the head as Optionally Fully Convertible Debentures



How the World's reserve currency value is determined, and what decides putting a price on oil?

  Anand Varma, FCA; FCS.    27 August 2013 at 12:41

Company secretaries, foreign currency managers, commodity traders, bankers, chief risk and investment officers, CFOs and Board members are often



New Insertions in Companies Bill 2012

  CS Himangshu Kedia    27 August 2013 at 12:40

1. 3 One Person Company 2. 5 Articles may contain Provisions of entrenchment in the articles of association 3. 37 A suit may be filed or an action may be taken in case of misleading statement or the inclusion or omission of any mat



New Companies Bill, 2012 and Provisions relating to Corporate Social Responsibility

  G S Rao    26 August 2013 at 18:03

Introduction: The much awaited Companies bill has been passed by both the houses of parliament. Now it requires the assent of President to become an Act and to



FAQs: E-Filing Audit Report

  CA Sudhir Halakhandi    26 August 2013 at 17:42

After writing few articles of the intricacies of the E-filing of Tax audit report we are receiving regular queries from various fellow professionals, out of which we have selected some of the common questions which are being answered here for the be



Convergence of Accounting Standard

  Mohit Lohia    26 August 2013 at 13:49

By all account well by most account its a done deal. After years of planning, world is heading towards convergence of accounting standard. It refers to the goal of establishing a si



Budgeting and Decision Making

  CA.R.Jeyarajan    26 August 2013 at 13:49

BUDGETING INTRODUCTION: The most common method of creating a budget is to simply print out the financial statements, adjust historical expenses for inflationary increases, add some projected revenue adjustments and the instant budget is ready. The



Service Tax on Banking Services

  CA.R.Jeyarajan    26 August 2013 at 13:49

SERVICE TAX ON BANKING AND FINANCIAL INSTITUTION BANKING SERVICES INTRODUCTION Bankers acts as an agent by conducting checking of current accounts for customers, paying cheques drawn on customers of the bank, collecting cheques deposited



MTM Loss Disallowance - Another opportunity to revisit

  CA S.SAIRAM    26 August 2013 at 13:46

Derivative losses or Mark to Market losses are known to be unreal or notional and hence the taxman hates giving deduction for them. The focus seems to be on distinguishing oneself from the acco




Popular Articles




CCI Pro
Follow us

CCI Articles

submit article