CAclubindia Articles
Taxability of Goods Transport Agency
IntroductionGTA -“This taxable service means any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called”Goods Carriage –any motor vehicle constructed or adapted for
Analysis on Deposits under companies act, 2013
DEPOSIT- Section 2(31) of Companies Act, 2013 provides that Deposit Includes any receipt of money by way of deposit or loan or in any other form by a company, but does not include-a) Any amount received from C.G/ S.G/ L.A/ S.Ab) Any amount received f
Procedure for Declaration and payment of dividend
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.
Basic Concept of CSR
Mahatma Gandhi ji has rightly said- " Earn your crores but understand your wealth is not yours, it belongs to the society".As we all knows company's main objective is it to maximize the shareholder's wealth. This maximization works
All about CSR and its key features
INTRODUCTION Philanthropy is certainly not unheard of in India. However, the Companies Act 2013 is the first-known example of a corporate governance law in the country that enacts specific provisions to mandate and secure corporate spend on a set of
All about Corporate Social Responsibility (CSR)
Background and Meaning: Corporate Social responsibility (CSR), is a form of corporate self-regulation integrated into a business model. CSR policy functions as a built-in, self-regulating mechanism whereby a business monitors and ensures its active c
An insight into Corporate Social Responsibility (CSR)
Corporate Social Responsibility CSR as they are popularly known is after all the human face of business. Conceptually it recognises the solemn duty the business owes to the society. In a way it stands for
Provisions of Conversion of Partnership firm Into Company
This article discusses the step by step procedure process of converting a Partnership into a company.
Analysis on Condonation of Delay Scheme, 2018
As we all know, the Ministry of Corporate Affairs has come down heavily on those Companies which have violated the Provisions of Section 164(2) of the Companies...
Section 50D of the Income Tax Act - An Analysis
The main purpose of the introduction of Section 50D is to check and prohibit freebies distributed by large business corporations to unrelated or strangers to avoid payment of tax.
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