Popular Articles

Conditions of revocation of declared dividend

FCS Deepak Pratap Singh 07 January 2023 at 10:35

As you are aware that "Dividend" is a return on investment made by shareholders in a Capital of a Company and it is different from return on borrowed Capital as interest. A dividend is share of profit to the shareholders of a company ,in which he/she /it has invested.

Procedure for Declaration and payment of dividend

PRIYANKA HARNOTIA 21 April 2020 at 11:22

Dividend has not been defined under the Companies Act, 2013. However, as per our common understanding, the term dividend implies amount of return a shareholder is entitled to receive at a determined rate on the shares subscribed by him in a company.

Process for conversion of company into OPC

CS Divesh Goyal 18 June 2015 at 10:47

This brief write up an attempt has been made to unlock the technicalities related to Conversion of Private Company into One Person Company prescribed under Companies Act, 2013. I believe that the procedure for Conversion of Private Limited Company in

Communication Skills

BAIJU MASOODU 28 April 2011 at 12:02

communication skills 1. it really matters .... Every one enters the job market to find the very right job! Most of them are well qualified and experienced. Yes, most of them possess the right skills too. Still a large population fail to fi

ICAI Elections

PS Prabhakar 09 October 2009 at 11:35

ELECTIONS AT ICAIThis is elections time at ICAI, an institution that prides on the democracy practiced in getting members to the councils, at Central as well as Regional levels. I thought I should share some of the experiences (I was present during

Judgments Overruled by Finance Bill 2013

Rupesh Srivastava 05 March 2013 at 13:47

Finance Bill 2013 may overrule Following Court decision. 1. Proposed Amendment in Application of seized assets under section 132B The existing provisions contained in section 132B of the Income-tax Act, inter alia, provide that seized assets may be

On Exam-eve summary of legal cases for CA Finals

Dr. Paras Jain 28 April 2011 at 11:56

Significant legal decisions Income-tax Section Case Decision 35D CIT v. Tamil Nadu Road Development C

Guidelines issued by ICSI for UDIN

Guest 22 August 2019 at 11:28

Unique Document Identification Number (UDIN) Guidelines(as approved by the Council in its 261st (Special) Meeting held on 27 June, 2019 at New Delhi)In exercise..

GST Dassehra : Firing out problems in GST!

CA Umesh Sharma 03 October 2017 at 10:47

Arjuna (Fictional Character): Krishna, Now the festival days are going on. But still so many problems relating to GST are faced by taxpayers. So tell something ..