CAclubindia Articles


Different kinds of Meetings and their Quorum

  CS Nitika Gupta    23 September 2021 at 09:23

The definition of meeting is not provided under the Companies Act, 2013. But in layman language, a meeting is when two or more people come together to discuss one or more topics, often in a formal or business setting.



What is Tonnage Taxation?

  Poojitha Raam Vinay pro badge    22 September 2021 at 15:44

Tonnage taxation is a presumptive taxation scheme under which qualifying shipping companies operating qualifying ships are given this option.



7 Steps to Analyse an IPO

  Ritik Chopra    22 September 2021 at 15:44

We all know that the season of IPO is going on with many companies coming up with IPO's and many more to come. This has created a lot of buzz and left many people confused as to such which IPO to apply for and which to leave. In this article, I have tried to come up with pointers to look out for when you want to analyse an IPO.



Clarification In Respect Of Section 16(4) For Debit Notes under GST

  Vivek Jalan    22 September 2021 at 09:32

ANALYSIS OF CIRCULAR NO. 160/16/2021-GST: CLARIFICATION IN RESPECT OF SECTION 16(4) FOR DEBIT NOTES, CARRYING PHYSICAL COPY OF E-INVOICE DURING TRANSPORTATION & REFUND OF GST ON GOODS WHERE EXPORT DUTY IS APPLICABLE



Income Tax Search and Seizure: Irregularity versus an illegal Income Tax Search- Analysis

  CA.Mohit Gupta    22 September 2021 at 09:32

Rule 112 of the Income Tax Rules'1962 lays down the procedure, forms of authorization, manner and other procedural effects of carrying out search and seizure action as enumerated u/s 132 of the act.



Clarification Relating To Export of Services-Condition (V) Of Section 2(6) of the IGST Act 2017

  Vivek Jalan    21 September 2021 at 16:21

Whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition (v) of sub-section (6) of section 2 of IGST Act.



Appointment of Auditor in Casual Vacancy in an OPC

  CS Tanveer Singh Saluja    21 September 2021 at 15:45

Let us discuss how to appoint an auditor in casual vacancy in an OPC



Artificial Intelligence & Machine Learning in Finance Sector

  CA Amrita Chattopadhyay    21 September 2021 at 11:58

The term artificial intelligence or machine learning was generally considered to the highly technical terms and generally used by the tech-savvy person.



Annual Filing of One Person Company (OPC)

  CS Divesh Goyal    21 September 2021 at 10:04

One Person Company is a company that has only one person as its member. Being just one-member company, the OPC has lesser compliance requirement compared to Private Limited Company or Limited Liability Partnership.



AGM Extension 2021- Key Provisions & Draft Application

  CS Lalit Rajput    21 September 2021 at 09:59

The concept of Annual General Meeting (AGM) has been defined under Section 96 of the Companies Act, 2013. It can be considered as an annual gathering of Directors and Shareholders / members of the Company to discuss the future of the Company and also company’s overall performance is analyzed.




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