CAclubindia Articles
All you need to know about SAFE Funding
SAFE stands for "Simple Agreement for Future Equity", and SAFE notes are a form of convertible security issued by very early start-ups to raise funds in their initial seed stage from individual angel investors.
A brief analysis on Related Party Transaction (RPT)
Definition of Related Party Transactions ('RPTs') in the Act covers a wide range of transactions. Thus, it is absolutely necessary to understand the concept of identification, approval and disclosure of RPTs.
Transmission of Securities
"Transmission of Securities" means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.
My fight with depression
Take time for yourself. Understand yourself. Don't be ashamed to share your mental situation with people around you.
What PMC bank’s different classes of depositors, creditors would get if the proposed Scheme of amalgamation is approved?
After a big fraud that was reported, in September 2019, inspections conducted by RBI showed complete erosion of capital and substantial deposit erosion of the bank.
Preliminary Notices for non-appointment of Cost auditors being issued by MCA
It is important to note that the non-compliance is identified at the earliest by the management itself and appoint the cost auditors before the they receive the notice from the MCA.
ICAI Elections 2021 - Who can Contest and What is the Eligibility Criteria?
Through this article, let me tell you, who can contest the elections and what are the eligibility criteria required to contest for elections?
Important Topics for CA Final (New) - Group 2
In continuation with the previous article - Weightage Based Important Topics for CA Final (New) - Group 1, let me tell you what is the weightage for each topic in every subject of Group-2 except for Elective Paper.
Sec 115BAC: New system for calculation of income tax liability of individual and HUF
The Budget 2020 introduced section 115BAC in the Income Tax Act, 1961. The section is applicable for income earned for the periods starting from 01.04.2020 i.e. from the assessment year 2021-2022 this new system (optional) takes effect for the calculation of income tax liability of an individual and HUF.
Artificial Intelligence in Quality Control Maturity Model
Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietors towards a technologically driven mechanism to increase operational efficiency.
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