CAclubindia Articles

CSR Amendment Rules 2022

CS Divesh Goyal 23 September 2022 at 16:30

In this editorial, the author shall discuss the amendment made by MCA in CSR Provisions. MCA has made amendments in 3 rules of CSR i.e. Rule 3, 4 and 8.

Haven't received income tax refund yet? Here are ways to check status of refund

Poojitha Raam Vinay 23 September 2022 at 14:10

The processing of the return takes place only after e-verifying the Income Tax Return.

Procedure for claiming shares transferred to IEPF

anang shandilya 23 September 2022 at 12:26

The procedure to claim shares transferred to IEPF has been mentioned in this article

Zero Coupon Zero Principal Instrument vis-a-vis NPOs

Dilip K Raina 23 September 2022 at 08:40

Securities and Exchange Board of India (SEBI) has come out with a circular on the 19th of September 2022 allowing eligible Not for Profit Organizations (NPOs) to raise funds via the newly created Social Stock Exchange for the achievement of their objectives. This Social Stock Exchange will be a part of the existing stock exchange.

Penalties after incorporation of the company - Part 2

Neethi V. Kannanth 22 September 2022 at 08:41

In continuation to the previous part of the article- Penalties After Incorporation of the Company - Part 1, let us discuss the further.

Guidelines to issue of summons

V SRIKANTH 22 September 2022 at 08:40

The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised in this article.

Compliance Calendar for the m/o September 2022

CS Lalit Rajput 22 September 2022 at 08:32

This article contains various Compliance requirements for the Month of September, 2022 under various Statutory Laws.

Charitable institutions in the era of the social stock exchange

Dilip K Raina 21 September 2022 at 13:56

Securities and Exchange Board of India (SEBI) vide it’s Circular dated September 19th, 2022, had come out with Framework on Social Stock Exchange (SSE). Let us have a basic understanding of SSE and how these exchanges will help the social sector in near future.

Case Law: The Consumer Protection Act, 1986

FCS Deepak Pratap Singh 21 September 2022 at 09:50

Whether a Consumer Complaints filed before NCDRC can be referred to arbitration in case there is an Arbitration Clause in the agreement between the buyer and the purchaser.

Penalties after incorporation of the company - Part 1

Neethi V. Kannanth 21 September 2022 at 08:54

If a company has defaulted any of the provisions of the Companies Act, 2013, the company as well as every officer in default have to face the consequences. The consequences can be in the nature of civil liability and criminal liability. The same has been discussed in this article.