CAclubindia Articles
Note on Sale of Shares held by promoters through the secondary market
INTRODUCTION The Rule 19(2) and Rule 19A of the Securities Contracts (Regulation) Rules, 1957 deal with the maintaining minimum public shareholding of 25%. The Ministry of Fin
Accounting Treatment of Forward Cover in Different scenario
In global scenario, import and export transactions are commonly used by every industry and these transactions are increasing day by day. In last couple of years, rupee and dollar exchange prices movement are drastically changed and due to
All about resolution
All about Resolutions under Companies Act, 1956 Resolutions are records of formal agreement or decisions of shareholders or directors or managers, to carry out certain changes, generally denoted or prefixed by the word RESOLVED. Exam
Understanding Declared Services
Introduction Every year Budget introduces amendment in various tax laws with the aim of rationalization in the tax regime of the country. Budget 2012 in the same row came out with various
Approach to Understand Central Excise
This paper provides the birds eye view of the law and practice of central excise and is focused on the individual who wishes to understand the basics. The defini
Interest u/s 234A, 234B and 234C
Interest u/s 234A, 234B and 234C. Know how much interest required to be paid if delay in filing of tax returns, delay in payment of Advance Tax and deferment of Advance Tax.
Provisions relating to Certain Income of Non Residents
Hi all, I would like discuss some provisions relating to Non Residents. Often we come across, the following incomes of Non Resident for filing return of Income under the Income Tax Act 1961: a) Investment Income and, b) Long Term Capital Gain Firs
Specific Issues in Revised Schedule VI - Part - II
In continuation of earlier article on topic Specific Issues in Revised Schedule VI, I am now here to discuss certain issues on Assets Side of Balance Sheet. Here we have a residual head named as Other Non Current Assets&
Finalization of Balance Sheet (Practical Aspect)
Greetings of the day to all the members of CCI Family. INTRODUCTION In this Article I will be discussing about some vital issues which arise while finalizing the Accounts. There are some points
Compounding of offences
The Companies Act, 1956 provides certain procedures to be adopted by the corporate while carrying out certain corporate actions. In todays corporate world, good governance means to comply all provisions of C
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