Popular Articles
MCA Notification on Annual Return| When two wrongs do not make a right
Ramaswami Kalidas 02 September 2020 at 15:53The Ministry of Corporate Affairs has issued on August 28, 2020 two notifications in relation to the enforceability of Section 92(3) of the Companies Act ,2013 (hereinafter referred to as "The Act")in respect to the dissemination of the company's Annual Return
Money Laundering
Megha Shah 28 November 2015 at 13:18Today we listen the word too much �Black Money� and all politicians parties says that we will bring it to India from Swiss Bank. But what is �Black Money�?�Black Money� basically means Money Laundering. It simplifi
The Employees' State Insurance (ESIC) Act, 1948 - An overview
CS Lalit Rajput 24 December 2018 at 10:50WHY THIS ESIC ACT, 1948 CAME INTO FORCE:This Act is designed to complete the task of protecting
Negotiation lessons from the redbus exit
Guest 19 June 2014 at 12:27At the time of exit to the Indian arm of the Ibibo group, Redbus had an enterprise valuation of around Rs. 600 crores (USD 125 million). Do you know what was the shareholding of its two founders Phanindra Sama and Charan Padmaraju? Less than 15 perc
Restrictions on transfer of shares vis-à-vis Articles of Ass
Suresh Savaliya 14 March 2009 at 12:55Suresh Savaliya, ACs, LL.m, LL.b. Mumbai Generally, for joint adventures, a private limited company is suitable shape to regulate the relationship between entrepreneurs smoothly. However sometime, because of some limitatio
Role of a Chartered Accountant in Business Transformation
CA KiranKumar.K 27 January 2020 at 10:58Before stressing upon the areas that CA's help in Business Transformation projects, one must understand the broader scope of Business Transformation. CA's have the ability to demonstrate the required capacity in doing transformation in finance and accounting, including reporting and related sub aspects like tax where they show their deep domain expertise.
Section 194 | TDS on Payment of Dividend
CA.R.S.KALRA 08 January 2021 at 09:37In this article, we discuss all about Section 194 of the Income Tax Act 1961, which deals with TDS on Payment of Dividend, including its threshold limit, rate of TDS and a tabular summary of the entire section.
Law and Interpretations related to CSR
Ankur Garg 21 August 2014 at 11:57The concept of Corporate Social Responsibility has been introduced by Companies Act, 2013. Section 135 of the Companies Act, 2013 deals with provisions related to Corporate Social Responsibility. Ministry of Corporate Affairs (MCA) has, vide its noti
Profit and Gain under presumptive basis vis-a-vis Section 115JB
CA Dhruva Kalamanji 27 September 2013 at 12:56As the number of zero tax companies and companies paying marginal tax had grown, the Minimum Alternate Tax Provision has been inserted in the Income Tax Act. It was felt that va
Using GST for checking menace of without bill sales
CA Mukund Abhyankar 25 October 2016 at 16:27This article is about using GST provisions for checking menace of "Without Bill Sales"
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