Corporate Law Articles
Secretarial Audit - Companies Act 2013
SECRETARIAL AUDIT Secretarial Audit is introduced by recently enacted Companies Act, 2013. It is a process to check compliances made by the Company under Corporate Law & other laws, rules, regulations, procedures etc. It is a mech
Companies Act, 2013- Sec 128 books of accounts
Introduction Section 128 of the Companies Act deals with the books of accounts to be kept by the company. As per this section every company shall prepare and keep at its registered office books of account and other relevant books and papers and
Offences for which punishment for fraud prescribed u/s 447
Section 447 Punishment for Fraud: Any person who is found to be guilty of fraud Imprisonment for a term which shall not be less than 6 months but which may extend to 10
Much ado about nothing in section 188 (Related Party)
The section 188 of the Companies Act, 2013 imposes restrictions/conditions relating to related parties transactions and for the purpose of imposing restrictions and conditions the said section 188 authorizes Central Government to make rule. The Cent
Companies Act, 2013- Sch II depreciation revised
Schedule II of the Companies Act 2013 Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less i
Main Hoon Na - CSR is not street charity?
Street Charity chant, please do charity in the name of almighty, reaction to this may be impulsive, we donate but without knowing the cause. This impulsive charity does not require the caregiver to look back on who the beneficiary is an
'Convergence - Ind AS notified (Ind AS applicability)
With accounting having become the global language of business, the convergence with International Financial Reporting Standard (IFRS) is the need of the hour as an economic imperative for India. The Finance Minister Shri Arun Jaitley a
Companies act, 2013- Sec 139- Rotation of auditors
No listed company or a company belonging to such class or classes of companies shall appoint or re-appoint:- An individual For more than one term of five consecutive years An audit firm For more than two terms
Changes in boards report
CENTURY ENKA LIMITED Comparative Ananlysis of Directors Report as per companies act, 2013 and 1956 Sr.No. Companies Act, 2013 Companies Act, 1956 1 Business/ Financial Highlights Business/ Financia
Sec 138 - companies act, 2013- compulsory internal audit
Introduction and Old Vs New Section 138 of the Companies Act deals with Internal Audit of Companies. This section states that certain classes of Companies shall be required to appoint an internal auditor who shall either be a Chartered Accounta
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