Popular Articles

'And' & 'Or' a Mess in Companies Act, 2013

CS Kundan Mishra 08 May 2015 at 10:21

�AND� & �OR� statements behave very differently. �AND� signifies that both conditions are required to be satisfied while �OR� signifies that only one condition must be met.

All about OIDAR

CA Sandeep Bhatnagar 21 May 2019 at 13:32

In this hi-tech, age business has undergone major transformation and new methods of transactions have evolved which are fast paced and require little physical e..

Section 194-O | An analysis

Sahil Dhingra 04 May 2021 at 11:42

According to Section 194O, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant.

Alignment of Excise Classification Code and Products under Cost Audit

CMA Navneet Kr Jain 01 July 2011 at 13:37

Alignment of Excise Classification Code and products under Cost Audit (under Sec 233B) of Companies Act (year 2011-12 onwards) Amendment to Notification dtd 3rd May, 2011 Sir, In continuation of our earlier updates on cost audit, we would like

ICAI (CMA) presents global practice of costing to MCA Expert

CA.Raj Kumar Gupta 30 September 2014 at 11:01

ICAI (CMA) presents global practice of costing to MCA Expert Committee, will MCA accept? First of all, GOI and MCA have to take a call for setting up policy for compulsory cost audit once again in India. And ICAI (CMA) needs to provide all the requir

Compliance Calendar for the FY 2022-23

Gurleen Kaur 11 June 2022 at 09:08

I am listing down the key reporting forms and due dates for various compliances, which must be filed by all registered businesses, irrespective of their entity structure.

Secretarial Audit Report And Annual Secretarial Compliance Audit Report

DEEPAK SETH 14 July 2021 at 09:20

A Secretarial Audit is a part of total compliance management in an organization. It is a compelling instrument for corporate consistency among executives.

Civil Court's Jurisdiction - Companies Bill, 2009?

Durga Rao 03 February 2010 at 16:56

We all aware that there is no express provision barring the Civil Courts to entertain certain company disputes under the Companies Act, 1956. We have been seeing the cases where the Civil Court entertains Company disputes if there is no s

New IGST Utilisation and its issues on previous period

CA Umesh Sharma 19 February 2019 at 11:11

Arjun (Fictional Character): Krishna, Government has recently amended GST law. what changes have been made in ITC which are applicable from 1ST February 2019?

Income Tax under the head Salary

CA. Arpan Jain 25 June 2021 at 09:37

Understanding Income Tax Chargeable on Income from Salary, including Tax Saving Methods that salaried individuals can adopt to lower their taxable income.