N SINGH
09 June 2015 at 13:51

Form cra-2

We have filed Form CRA-2 for Financial Year 2013-14, and the same is showing as "Approved" in the MCA site. Is is mandatory to file Form-23C instead of CRA-2 for financial year 2013-14, because we are receiving error message while filing FORM I (Cost Audit Report-XBRL). Please advice.


Manpreet
09 June 2015 at 11:22

Llp agreement format

Can any one please provide me with the sample format of llp agreement of conversion of private limited company into llp...


Thanks....


l.narasimha rao
09 June 2015 at 09:18

Form 21

Dear sir,

sir, i am in need of form INC-21 can any one sent a form to akasam.simha@gmail.com.

Thanking you all,

Narasimha


niteshporwal
08 June 2015 at 21:39

Alteration of article

if alteration of AOA made by passing special resolution in general meeting but not resolution in board meeting...whether altrearion of AOA is valid...???


CA Shraddha Vora

Section 129(3) mandates consolidation for all companies (including SMCs) subject to Rule 6 of Companies (Accounts) Rules, 2014, whose proviso states that
“in case of a company covered under sub-section (3) of section 129 which is not required to prepare consolidated financial statements under the Accounting Standards, it shall be sufficient if the company complies with provisions on consolidated financial statements provided in Schedule III of the Act.”

AS 21 is not applicable to SMCs.

In light of the above, kindly clarify whether consolidation would be applicable in case of SMCs, having regard to the exemption provided under the Rules.


Parameswaran V
08 June 2015 at 11:46

Exemptions to pvt companies

SECTION 62 (2) OF CA 2013 PROVIDES THAT (2) The notice referred to in sub-clause (i) of clause (a) of sub-section (1) shall be despatched through registered post or speed post or through electronic mode to all the existing shareholders at least three days before the opening of the issue.

But the exemptions given to pvt companies provides that Provided that
notwithstanding anything
contained in this sub-clause
and sub section (2) of this
section, in case ninety per
cent. of the members of a
private company have given
their consent in writing or in electronic mode, the periods lesser than those
specified in the said sub clause
or sub-section shall apply.

whether it means that offer letter can be give through hand delivery?


Sanchit
08 June 2015 at 11:41

Reagrding ceiling limit of auditor

Dear Expert,
PLs Clarify that What is the Ceiling Limit of Auditor as per Companies Act 2013 & ICAI and impact of Notification issued by MCA on 05.06.2015.



Anonymous
08 June 2015 at 11:33

Risk management policy

Kindly let me which class of companies are required to have Risk Management policy as per Companies Act, 2013?



Anonymous

Seek ane advise on the following matter:

a. If wdv of an asset as on 1/4/14 is lower than residual value and useful life has expired as defined in sch II, whether to recognise the balance wdv as residual value or write off the asset fully.

b. In the above case, if the useful life is expiring in 14-15, what should be the treatment.



Anonymous
06 June 2015 at 14:36

Postal ballot and e voting

Dear Expert,

Plz tell me when postal ballot is required and when evoting.. I have gone through the rule and act like Rule 20, 22(16) and section 107 108 109 but i want to know whether same matter can be done through postal ballot and e voting or there is a line of difference about which way need to be used. According to me, same matter can be transacted through e voting as well postal ballot, now company has to choose which way to follow. Am i right??

Thanks in advance.






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