Corporate Law Articles
Provisions related to dividend as per IT Act & Co Act, 2013
Section 115-O(1) Of the income tax act provides that every domestic company required to pay dividend distribution tax in addition to income tax on any amount declared, distributed or paid by way of dividends (whether interim or otherwise), whether o
Section 92 - An identity crisis for promoters
Section 92 –An Identity Crisis for Promoter 92 of the Companies Act, 2013 (“Act”) require all companies including private companies to list out details in the prescribed format containing particulars as they stood on the close of t
Section 403 of Companies Act - Professionals Be Aware
Companies Act 2013 (the Act) can be one legislation that can be contrary to the most popular slogan Ease of doing business in India, it has led many corporates and professionals to re-think and re-define this slogan. With too many weird
Section 143 of Co. Act, 2013
POWER AND DUTIES OF AUDITOR AND AUDITING STANDARDSSEC 143(1): This section provides that the auditor of the company shall have the right to have access at all the times to the books of accounts and vouchers of the company
Wake up call for companies in the month of March
The Companies needs to ensure Compliance of following provisions during financial year, 2014115 under New Companies Act, 2013. The below list is not exhausted list and every Company needs to check the applicability of other provisions of the Companie
Pay reduced PF administrative charges
Pay reduced PF administrative chargesReduction in Rate of Administrative Charges from 1.10°/o to 0.85°/o of the pay:The Ministry of Labour and Employment, Government of India, has issued a notificationNo. S.O. 323(E) and S.O. 324(E) both dated 02.02.
Companies Act, 2013- Sec 447 & 448 - Fraud
1.Introduction Aspect Intent Result Punishment Sec 447 fraud in relation to affairs of a company or any body corporate, includes any act, omission, concealment of any fact or abuse of position comm
Independent Directors- How much independent in India?
The concept of independent directors is very holy concep
Mortality of independent directors
Independent Director is an important character inside any listed companys boardroom and in some of the well-governed companies. Few decades back the independent director used to be hand picked personally by the CEO and the name was recommended
Cash flow statement (CFS) is mandatory
Earlier Company act 1956 didnt include cash flow statement in the Defination of Financial statement,However as per New Company Act 2013, the Cash flow statement shall to prepare.As per Sec 2(40) for financial statement in relation to a
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