CAclubindia Articles


Process of alteration in Capital Clause of Memorandum of Association

  CS Divesh Goyal    08 August 2021 at 10:34

All clauses of the Memorandum except the Capital Clause can be altered by following the provisions of Section 13 of the Companies Act, 2013 by passing a special resolution.



BSE Guidance Note for Companies Undergoing CIRP

  CS Lalit Rajput    08 August 2021 at 10:33

Point 16 was inserted in Para A of Schedule III of LODR Regulations w.e.f. May 31, 2018, which mandated disclosures at various stages by companies undergoing CIRP.



Is the Income Tax Portal levying late fees for filing ITR despite the due date extension?

  CS Lalit Rajput    08 August 2021 at 10:33

Taxpayers are complaining that the income tax portal is levying a late filing fee. Tax filers are taking the social media route and requesting the department to remove the late-filing fee from the server.



Major Decisions Taken at SEBI Board Meeting on 6th August 2021

  CS Tanveer Singh Saluja    07 August 2021 at 16:03

On 06th August 2021, the Board of SEBI met in Mumbai. In the said meeting, the Board took various important decisions. Same has been discussed in this article. ..



Analysis: SEBI (LODR) (Third Amendment) Regulations, 2021

  CS Tanveer Singh Saluja    07 August 2021 at 13:27

SEBI has notified a new set of regulations to amend the existing SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 which shall come into force as on the date of its publication in the Official Gazette.



Analysis: SEBI (Investment Advisers) (Third Amendment) Regulations, 2021

  CS Tanveer Singh Saluja    07 August 2021 at 13:27

SEBI has notified a new set of regulations to amend the existing SEBI (Investment Advisers) Regulations, 2013 which shall come into force as on the date of its publication in the Official Gazette.



The End to Retrospective Tax via Taxation Laws (Amendment) Bill, 2021

  Poojitha Raam Vinay pro badge    07 August 2021 at 13:24

On 05.08.2021, FM Nirmala Sitharaman introduced a Bill to withdraw the retrospective amendments to the Income Tax Act, 1961 that had raised demands on Vodafone, Cairn and others.



Analysis: SEBI (Prohibition of Insider Trading) (Second Amendment) Regulations, 2021

  CS Tanveer Singh Saluja    07 August 2021 at 13:10

SEBI has notified a new set of regulations to amend the existing SEBI (Prohibition of Insider Trading) Regulations, 2015 which shall come into force as on the date of its publication in the Official Gazette.



Process of alteration in object of company

  CS Divesh Goyal    07 August 2021 at 11:57

A company can alter its object clause by way of addition, deletion, modification, substitution, or in any other way by convening a board meeting as per Section 173 and SS-1.



FAQs on Dividend

  CS Divesh Goyal    07 August 2021 at 09:24

Dividend is the distribution of some of a company's earnings to a class of its shareholders, as determined by the company's board of directors. They may be paid out in cash or in the form of additional stock.




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