CAclubindia Articles

Amendment in Schedule VII of Companies Act, 2013

Anshu Gupta (CA-Final) 28 May 2020 at 23:04

The MCA recently announced an amendment in Schedule VII of the Companies Axt 2013. Along with the National Relief Fund, now PM CARES Fund will also come under Schedule VII

Can Taxpayers claim the credit by filing TRAN-1 or not?

Tanya gupta 28 May 2020 at 12:55

Though the govt had made retrospective amendment in law but it will not be at par with the legal rights of the tax payer. The government had to inserted sub rule 1A under rule 117 owing to the technical difficulties on common portal faced by the taxpayers. Had it not been an issue, no need would have aroused for extending the due date.

Challenging the impact of COVID 19 on economy

T.R.Radhakrishnan 28 May 2020 at 12:54

Challenging the impact of COVID 19 on economy

Meaning of Undertaking| Section 180 of the Companies Act

Love Taneja 28 May 2020 at 11:37

For interpreting the term 'undertaking', we shall look into the case laws under the erstwhile section 293 (1)(a) of the Companies Act 1956 [Section 180 (1)(a) of the Companies Act 2013]

How music helps in memory building

IQEdge 28 May 2020 at 10:02

Psychologists, neuroscientists and researchers have done extensive study in the field of memory and music.A Stanford study found that "music moves [the] brain to pay attention." Researchers found that "music engages the areas of the brain involved with paying attention, making predictions and updating the event in memory"

NSA Ajit Doval on Decision Making

Karan Khatri 28 May 2020 at 10:02

On 27th March 2019, the National Security Advisor (NSA) of India Ajit Doval gave an interview on Lok Sabha TV, Talking Time Show. Ajit Doval discussed on decision making.

IAS 16 - Property, Plant & Equipment

Vishal Gupta 28 May 2020 at 10:02

IAS 16 covers the aspects of accounting for property, plant and equipment and represents the list of items falls into 'Tangible' Non-Current Assets.

How to get Pollution License/Certificate for business in India?

keerthivasan 28 May 2020 at 10:01

If you are planning on starting any business which could potentially generate pollutants then you will need to make an application to the respective State Pollution Control Board and obtain a pollution license/Certificate or a consent to establish your business.

CARO 2020 - Enlarging Auditor's Responsibility

Jigar Rajendrabhai Mansatta 28 May 2020 at 10:01

Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause.