Has section 71 of companies act 2013 regarding debentures notified ? Or we have to learn section 117b or C of companies act 1956

If anyone who has cleared their CA Final and have their preparation books and can provide me the books or video lectures (if any) please let me know....Thank You

whether their is any reporting responsibility of auditors under caro 16 for company's failure to repay public deposit?

What is the minimum paid up capital of private company nowadays?

Sir,

XYZ LTD. has Head Office at Chennai and branch at Hyderabad.
It has Excise Registration on the address of Chennai. Now XYZ LTD required excise reg for Hyderabad office also.
What is the procedure for Excise registration of branch office?
Shall I fill Form A-1 or Declaration Form for branch Excise Registration?

Please resolve my Query.

I have purchased machinery in name of xyz but now firm is running in name of abc , xyz n abc r same firm with same proprietor n same number with same business (name of firm was change from xyz to abc)Can cenvat credit b availed by abc though machine was purchased in name of xyz?

In Sec.44AD, we tax 8% profit on turnover and if we have to show less than, then accounts should be audited u/s 44AB provided t/o is less than 1crs. in ITR-4S. But if t/o is less than 1crs. and we are showing profit after deducting expenses from income in ITR 4 , and such profit less than 8% of turnover, then accounts need to be audited?

What are stand by assets which are allowed dep even thought not put two use as per CIT V/S SOUTHERN PETROCHEMICALS IND LTD (MADRAS)

private limited company can compulsory for appointment a company secretary if paid up share capital is more than 8 cr

In regards to Sec 54 of Income Tax Act, exemption is available if:
a) New Property purchased before 1 year / after 2 years of sale of property., or
b) Constructed withing 3 yrs from sale of property

My query is that, will the exemption be available if a property is constructed before 1 year of sale of property, as section specifies 'Purchase before 1 year'.