CAclubindia Articles
Revamping of Fair Practice Code for NBFCs
India seems to be all set to achieve high GDP growth with focus largely on the MFI sector, a sector expected to develop fast with increasing importance on priority sector lending. The Reserve Bank of India (RBI) has framed Regulatory
Intergenerational Equity Need for Development on Sustainable
Paper on Intergenerational Equity Need for Development on Sustainable Basis In the ambit of Developing nexus between Trade Liberalization and Environment Protection 10th Justa Causa National Seminar
How can we download TDS certificate from TIN website?
As CBDT has issued an important circular [CIRCULAR NO. 01/2012 [F.No. 276/34/2011-IT(B)], DATED 9-4-2012] regarding issuance of TDS certificate in Form 16A in respect of all sums deducted on or after 01-04-2012. As per this circular:-1) All deductors
Central Excise Records/Returns and Relevance of Cost Records
Recently on 30th March CBEC has issued one notification with regard to the documents to be produced during Excise audit and this article is a step towards explaining co-relation of costing and Excise Returns.
"Employability of Accountants" - A cause of worry
"Employability of Accountants" - A cause of worry - A survey by NASSCOM revealed that every 26th graduate in the country is unemployable, shocking but a reality which is causing shivers to the corporate world.
Inspection Books of Account and Investigation
Introduction In my previous article titled Books of account under Section 209 of the Companies Act, 1956 a detailed analysis of Section 209 was made. As a sequel, I intend to cover the provisions of Section 209-A which deals with i
Transfer of Right to use goods-deemed sale or a service
Transfer of Right to use goods for cash, deferred payment or valuable consideration is considered as deemed sales under sub-clause (d) of Article 366(29A) of Constitution of India and also consequently under Punjab VAT Act and CST Act liable to VAT
Theory of Perception
Perception is the only thing what matters in life. Many times in life we want something which is in front of us but those all remain in dark light because we are unable to perceive it in true sense. Rather I must say we dont try and dare to t
Holding of Annual General Meeting beyond Prescribed Time
Section 166 of the Companies Act 1956: As per the requirements of Section 166 of the Companies Act 1956 every company whether a public company or private company is required to hold in addition to other meetings a meeting of its members annually c
Investigative Audit by CLB under section 397/398?
Shareholders qualifying under section 399 of Companies Act, 1956 can approach the Company Law Board under section 397/398 seeking preventive and remedial measures against the oppression and mis-management in the Company. Though, section 397/398 i
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