CAclubindia Articles

SC: Collective Investment Scheme floated by a private trust is illegal

FCS Deepak Pratap Singh 08 April 2022 at 09:03

From the discussion and the decision of the Apex Court,it is clear that according to the statutory scheme a collective investment scheme can only be floated by a person in the form of a collective investment management company and not in any other form and this is why, under sub-section 2 of Section 11AA, the term “company" is used instead of "person."

Success is not a matter of choice!

CS Advocate Abhishek Goyal 07 April 2022 at 08:42

Success is a duty, an obligation and not a matter of choice certainly for all of us have a fundamental right to attain greatness in our precious lives. Make no mistake about that!

SC: Any change in terms and conditions of insurance should be intimated to the insured at the time of renewal

FCS Deepak Pratap Singh 07 April 2022 at 08:42

The undisputed facts are that the appellants contracted with the respondent (hereinafter referred to as "the insurer") and secured a medical insurance policy (hereinafter referred to as "Mediclaim"), for the first time in 1982.

Input Service Distributor: Meaning & Compliance

CA Mohammad Kashif 06 April 2022 at 12:53

An Input service distributor (ISD) is a taxpayer who may be a supplier of goods or services or both.

Due dates for OPC Annual Filing for FY 2021-22

Ishita Ramani 06 April 2022 at 12:30

Important Statutory Due dates for OPC Annual Filing for FY 2021-22

Corporate Compliance Calendar for the m/o April, 2022

CS Lalit Rajput 06 April 2022 at 09:29

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

Important Updates and Due Date Compliances under GST for April 2022

Tarun Kr. Gupta 06 April 2022 at 09:07

Important clarifications/ amendments issued by the Government on GST in March 2022 along with compliance timelines in April 2022

All about Share Certificate

Neethi V. Kannanth 06 April 2022 at 09:07

A share certificate refers to a document which is issued by a company evidencing that a person named in such certificate is the owner of the shares of the Company as stated in the share certificate

Due dates for LLP Annual Filing for FY 2021-22

Ishita Ramani 06 April 2022 at 09:07

Important Statutory Due dates for LLP Annual Filing for FY 2021-22

ROC Filing Due Dates falling in the year 2022-23

Ishita Ramani 05 April 2022 at 16:36

ROC i.e. Registrar of Companies requires all the businesses registered in India to file certain forms every year. Irrespective of their structure, businesses in India are required to adhere to these compliances.