Popular Articles

GST registration cancellation procedure

CA Vinod Kumar Chaurasia 30 August 2017 at 10:37

This article discusses in detail about GST registration cancellation procedure.

Analysis of Section 10(10CC) whether beneficial?

Rohit jain 16 July 2018 at 10:53

Increasing globalization has increased the employment opportunities round the globe. Presently, the increase in the number of expatriate employees in India is q..

Survival of Chartered Accountants with AI & ML

CA Pallav Singhania 29 April 2023 at 08:41

In today's dynamic and challenging world, Chartered Accountants (CAs) need to stay up-to-date with the latest technologies and tools to remain competitive. One such technology that has revolutionized the accounting industry is Machine Learning (ML) and Artificial Intelligence (AI).

Issue of Shares with Differential Voting Rights

CS DHANAPAL 30 November 2013 at 15:36

PROVISIONS CONTAINED IN COMPANIES ACT, 2013 READ WITH DRAFT RULES Companies Act 2013 has tightened many of the lose ropes prevailing in the Companies Act of 1956. One such area where the provisions have been made more stringent is Issue of sha

What happens if you miss ITR filing deadline

CS Karan B. Khattri 01 September 2018 at 12:28

An INCOME TAX RETURN is the tax form or forms used to file income tax with the Income Tax Department. The tax returns usually in a predefined worksheet format w..

Detailed insight on Companies Bill, 2013

CS DHANAPAL 02 September 2013 at 12:42

ORIGIN OF COMPANIES ACT IN INDIA The earliest piece of legislation in India relating to companies was the Act of 1857. The next came companies Act ,1866. After this the companies Act 1882 was enacte

Why we should file the return? If salary is less than 5 Lakh

Abhishek Ranjan Singh 27 February 2012 at 12:55

Why we should file the return? if CBDT exempts return-filing for salaried having total income upto Rs 5 Lakh. IN MY OPINION IT IS ALWAYS BETTER TO FILE THE RETURN Some reasons:- 1.The tax department has notified that individuals with salary

Valuation Under Companies Act 2013

CA S K MISHRA 09 December 2013 at 11:36

What is Valuation? International Valuation Standard Council has defined Valuation as the process of determining the Economic Worth of an Asset or Company under certain assumptions and limiting conditions and subject to the data

Exemption to Section 64VB of the Insurance Act, 1938

FCS Deepak Pratap Singh 16 September 2021 at 09:39

The provisions of Section 64VB of the Insurance Act, 138 provides that an insurance company will not resume/accept risk unless insurance premium received in advance or before the date of assumption of risk.

Determination of Share Exchange Ratio for Amalgamation

Rasesh 11 March 2010 at 16:58

The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am