Popular Articles

Major Highlights of Indian Union Budget: 2013-14

Posted by Manish Kumar Agarwal 28 February 2013 18604 Views

The following are the major Highlights of the Union Budget 2013-14 presented by the Honble Finance Minister Mr. P. Chidmabaram in the Parliament on Thursday (i.e. February 28, 2013) The

Bank audit 2015 - Deposits - The peripheral aspects

Posted by Amresh 01 April 2015 18601 Views

When we go to audit the banking industry, we came to know which of the Banks must be treated with respect and which are in low water ,it simply add our responsibility to take cognizance of peripheral area of DEPOSITS. Deposits are peripheral areas o

Draft exemption notifications on private limited company

Posted by CA Nitesh Kumar More 05 December 2014 18600 Views

1. Comments: In case of Private Ltd Companies, its holding, subsidiary or an associate company or other subsidiary of its holding company will not be treated as related party. Chapter I, sub-clause (viii) of clause (76) of section 2 shall not apply

Unless otherwise provided in the Articles

Posted by Varad Khambete 12 December 2014 18595 Views

List of sections under the Companies Act, 2013 where the liberty is given to the Company to add the given provisions in its Articles.In the Companies Act, 2013, at several places one will find wording like Unless the articles of the company ot

Delivery Challan under GST

Posted by CA Vinod Kumar Chaurasia 24 February 2018 18595 Views

In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the suppl...

The Drag along and Tag along rights

Posted by FCS Deepak Pratap Singh 04 August 2015 18591 Views

DRAG ALONG AND TAG ALONG RIGHTS UNDER SHAREHOLDERS� AGREEMENT;-As we know in private limited and closely held public limited companies, there are restrictions on transfer of shares. When an entrepreneur starts a venture or business with new ide

New ITR IV: 10 new additional reporting requirements

Posted by CA Pradeep Kumar Rajput 10 November 2018 18591 Views

Recently the government has notified the new ITR IV forms for the current year filing. like any other time, this time too the ITR IV comes with the series of ne...

All about WILL

Posted by CA CMA CS Ram Pavan Kumar Melam 02 July 2013 18572 Views

Introduction Will is a legal declaration of the intention of a testator through testamentary instrument with respect to his property, which he desires to be carried into effect after his death. It includes codicil and every document in writing mak

Gift (Receipt without Consideration) to Persons other than Individuals & Hindu Undivided Family

Posted by CA Preksha Choraria 12 September 2015 18569 Views

*What is Gift?In Layman�s language, gift is transfer of goods or property (movable or immovable) from one person to another without consideration. As per Income Tax Act, Receipt without consideration or Receipt with inadequate consideration, by