CAclubindia Articles
Buyback of Shares - Process and Taxation
The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.
Unpaid and Unclaimed Dividend - Treatment and Transfer to Investor Education and Protection Fund IEPF
The shareholders in a Company except a Company registered under Section 8, are eligible to get a portion of the Company's profit depending on the number of shares held, this is known as a dividend. It is a distribution of gains by a Company to its members/shareholders.
Removal of Auditors under the Companies Act, 2013: A Comprehensive Legal Analysis with Case Law
This article provides an exhaustive legal analysis of the process and conditions for the removal of auditors under the Companies Act, 2013, supported by relevant case law that elucidates the application and interpretation of these provisions.
Bursting the Handi of Fake GST Registration!!
Celebrate Janmashtami with Krishna's wisdom on good triumphing over evil. Discover the government's second special drive against fake GST registrations and its role in combating fraud in the GST system, much like breaking the Dahi Handi to reveal hidden treasures.
Case Study: Short Term Leases
Entity X (lessee) enters into a lease with Entity Y (lessor) for two assets namely, Asset A and Asset B, with 10 months non-cancellable term with an option to extend the lease for 5 months. The lease does not have a purchase option.
Unified Pension Scheme (UPS)
Under the new scheme, staff will receive 50 percent of the average basic pay of their last 12 months before retirement as a pension; provided they have served for a minimum of 25 years.
Secure Your Future: National Savings Certificate (NSC) Benefits, Pension Strategy and Tax Advantages
This guide highlights the benefits of NSC, including tax advantages and a strategy to create a pension-like income, emphasizing its value as a stable, secure investment option.
Handling Accounts Department - Key Points
This article enumerates a few points or habits that, if you cultivate them in your daily work as a CA, finance, audit, or tax professional, will definitely help you to complete the tasks assigned to you by the company, firm, or partner in a timely manner along with expected quality results.
Surge in Defective ITR Notices: Understanding the Reasons Behind the Increase
In recent times, many taxpayers have reported receiving defective Income Tax Return (ITR) notices from the tax department. This uptick (increase) has raised concerns and questions about why such notices are becoming more common.
Guarantee under GST
MEANING OF GUARANTEEGuarantee has not been defined in the GST Law. The reference is to be taken from the Indian Contracts Act, 1872. Guarantee is defined under ...
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