CAclubindia Articles


Sweat Equity Shares under Co. Act, 2013

Posted by CS DHANAPAL 18 March 2014 17576 Views

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

Posted by DS Mahajani 14 March 2014 20653 Views

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

Posted by CHAITANYA GANATRA 14 March 2014 25250 Views

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

Posted by CS DHANAPAL 14 March 2014 49682 Views

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

Posted by CS DHANAPAL 14 March 2014 43799 Views

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

Posted by Indraneel Sen Gupta 13 March 2014 15522 Views

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



Professional Opportunities for CAs in International Trade

Posted by Rajkumar Adukia 13 March 2014 22170 Views

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

Posted by Rajkumar Adukia 12 March 2014 11990 Views

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

Posted by vipin verma 12 March 2014 72890 Views

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



Limited Liability Partnership form of Business Organisation

Posted by Rajkumar Adukia 12 March 2014 30009 Views

Meaning of Limited Liability Partnership (LLP) A Limited Liability Partnership (LLP) is a body corporate, with a distinct legal entity separate from that of its partners. It has perpetual succession and a common seal. A LLP, which is a separate legal




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