Hi

I am a CA and want to know about some good courses that i can do which adds value to my profile and salary??? But it should be a distance learning course..Please help me..

I have tds in FY 09-10 & 10-11, but income is below taxable. Can today i file return for tds refund. Whethere there is any penalty or fine. Please suggest.

IF WE MAKE PAYMENT TO TRANSPORTER (GOODS TRANSPORT AGENCY) AND WE ARE NOT DEDUCT TDS IF TRANSPORTER QUOTE PAN BUT SAME CAN BE SHOWN IN TDS RETURN YES OR NO?

BECAUSE TDS PROVISON SILENT IN THIS REGARDS?

Whether a Whole-time Director needs to be appointed as a director first or A Person can be appointed as a whole time director directly.

I have cleared ICWA Inter Group I in first attempt in June-12. But in Dec-12 I failed in Group II & my Scored was 140 marks.
Financial Account 55
Commercial Laws 45
Applied Direct Tax 40

Now i am solving ICWA Scanner, Study Material & RTP.
In Addition i am solving CA Inter Scanner for Advance Accounting, Accounting Taxation and same for CS Scanner for taxation law.
I would like to know can i do study on right track or what ?

Thanks in Advance

Regards, Pawan Patil

My query is in case of alteration in the articles of association of the Company, then whether there is any legal provision whereby it is required to mention the date of passing of resolution/ general meeting in which such alteration is approved, as a footnote in the printed set.

Dear Sir,

Pls. let me know how much % TDS to be deducted on Security Service Bill. The Bill is amounting Rs. 8090 (Security Chsg. 7200/- & Service Tax Rs. 890/-) Pls. let me know the TDS Amount to be deducted in above case while making Payment. The Service provider is a Company & not an Individual.

SINCE SERVICE RECEIVER IS LIABLE TO PAY SERVICE TAX UNDER GTA SERVICE , THEN HOW AND WHO WOULD CLAIM THE BENEFITS OF BASIC EXEMPTION LIMIT OF Rs. 10,00,000 ???

A PERSON WHOSE DESIGNATION IS NOT MANAGER BUT EQUIVALENT TO MANAGER HAS BEEN AUTHORISED BY BOARD TO DIGITALLY SIGN THE DOCUMENTS/ FORMS FOR SECRETARIAL PURPOSE AND ANNUAL FILLING ( FORMS TO BE FILLED WID ROC)
FOR HIM FORM32 HAS BEEN FILLED AS MANAGER.
UNDER WHAT SITUATIONS OR SECTIONS HE CAN BE HELD PERSONALLY LIABLE.
ALSO PLEASE DISCUSS THE PROCEDURE FOR APPOINTMENT OF MANAGER.

Dear All

I have a Query related to Casual Vacancy caused in Private Limited Company :

Facts are
1. Casual Vacancy Caused by Death of Director ( there were only two directors)
2. He was Promoter and Later on appointed as M.D. in General Meeting of the company.
3. As per AOA of company , Article for Causal Vacancy is as follow :

Subject to provision of Section 262 of the Act, Board shall have the power at any time and from time to time, to appoint any qualified person to be a Director to fill a casual Vacancy . Any person so appointed shall hold office only upto the date which the Director in whose place he is appointed would have held office if it had not been vacated by him.

Further as per AOA :

QUORUM :

The Quorum for the meeting of the Board shall be one Third of its total Strength or two Director, which ever is higher..


4. As per Section 262 :

262. Filling of casual vacancies among directors. (1) In the case of a public company or a private company which is a subsidiary of a public company, if the office of any director appointed by the company in general meeting is vacated before his term of office will expire in the normal course, the resulting casual vacancy may, in default of and subject to any regulations in the articles of the company, be filled by the Board of directors at a meeting of the Board.

(2) Any person so appointed shall hold office only up to the date up to which the director in whose place he is appointed would have held office if it had not been vacated as aforesaid.

and

(3) Casual vacancy in private company

Section 262 applies to only public companies and private companies which are subsidiaries of public companies. This, however, does not mean that a private company which is not a subsidiary of a public company is debarred from vesting in its Board, by articles, the power to fill casual vacancies among its directors. Such a company can by its articles vest in its Board that power without any of the limitations imposed by section 262.


Now my Question is

1. Casual Vacancy is caused by Director who was promoter and subscriber to MOA . In that case his appointment was consider be held in Board Meeting or in General Meeting...?? ( As per section 262, C. V. caused by death of Director who was appointed in General Meeting , can be filled in Board Meeting.)


2. Is that possible to appoint any qualified person as Director in absence of Quorum in Board Meeting. ( which is required to be hold proper Board Meeting.)

or Is any other Option or Alternate is available in such situation ???