Popular Articles

How to file ROC Return ?

Posted by Member (Account Deleted) 29 November 2013 182922 Views

How to file ROC 1) Why we file Return of CompaniesBecause under Companies Act every company is required to file annual return. 2) When and what information is required to file. Companies having Share Capital Companies having no shar

Merger and Amalgamation - An Overview

Posted by CMA. CS. Sanjay Gupta 26 April 2011 182555 Views

The terms merger and amalgamation have not been defined in the Companies Act, 1956 though this voluminous piece of legislation contains more than 50 definition

Channel Financing / Supply chain financing

Posted by RAM KUMAR GUPTA 09 April 2020 182536 Views

Channel Financing / Supply chain financing. Channel financing is a structured programme though which the bank offers short term working capital facilities to the supply chain stake holders i.e. buyer and the supplier.

Pre & Post Shipment Finance in Export Trade

Posted by SSA JI 13 May 2008 182468 Views

Pre Shipment Finance is issued by a financial institution when the seller want the payment of the goods before shipment. The main objectives behind preshipment finance or pre export finance are to enable exporter to: Procure raw materials. Carry ou

Circular Resolution under Companies Act, 2013

Posted by Chandrika. S 21 May 2015 181972 Views

Section 289 of the Companies Act, 1956 relating Section 175 of the Companies Act, 2013 states about the passing of resolution by circulation. The relating provisions are as below:(1) No resolution shall be deemed to have been duly passed by the Board

Section 194DA clarification needed

Posted by Rajesh Kumar Gupta 17 February 2015 181602 Views

Applicability of various provisions of Income Tax Act 1961 to Insurance policies: Also a debate over newly inserted section 194DAA brief DescriptionWith a view to inculcate a habit of thrift, GOI, has through Income Tax Act 1961 and various Finance A

Highlights of Section 194IA

Posted by CA Rohan jain 18 April 2016 180686 Views

Highlights of Section 194-IA (TDS On Sale/Purchase of IMMOVABLE PROPERTY)Crux :1.As per Finance Act of 2013, TDS is applicable on transfer of any Immovable Property(other than agricultural land), wherein the consideration of the property exceeds or i

Major Amendment regarding Share Application Money

Posted by RG - A Helping Hand 20 December 2011 180620 Views

Dear Professionals Colleagues, It is my humble effort to update you all regarding a very important amendment in Corporate Laws through MCA Notification dated December 14, 2011. Ministry of Corporate Affairs has vide its notification dated 14.12.20

Certificate of Commencement of Business: Procedural Analysis

Posted by Ankur Garg 01 September 2009 180201 Views

Dear Members, This Article is in continuation to my previous Article titled “PROCEDURES FOR INCORPORATION AND REGISTRATION OF COMPANIES”. Kindly excuse me if you fine any typing error. The date of incorporation of a company may not be th

Taxation of Food Allowance in the hands of Employer/ee

Posted by arun 18 June 2012 179797 Views

Taxability in the hand of company and employee of free food In todays competitive environment the employers are constantly working hard with their Human resource department to lure their talented employees to retain them for future. For thi