Corporate Law Articles

Integrated Reporting

ACCA India 24 August 2013 at 11:54

Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or may not be part of the business worlds vocabulary at the moment; b

Highlights of the New Companies Bill

CA Simarpreet Singh Gulati 22 August 2013 at 12:36

The upper house of the Parliament passed the Companies Bill on August 8, 2013 after much delay. The bill replaces Companies Act, 1956, and had been passed by the Lok Sabha in December last year. Key highlights of the new Companies Bill are as unde

Provisions for Auditor and about audit in New Companies Bill

CA GOURAV MURARKA 21 August 2013 at 14:10

APPOINTMENT OF AUDITOR: Every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting

Key Highlights of Chapter IX [statement of Accounts] of the New Companies Act, 2013

Sudipto Mukherjee 19 August 2013 at 12:39

The Books of the Company shall be kept in the accrual basis. Financial Statement [Section 129 to 131] The financial statements shall give a true and fair view

CSR Under Companies Bill 2012

Vijay Kalia 16 August 2013 at 12:16

CSR Under New Company Bill 2012: The Companies Bill 2011 was introduced in the month of December, 2011 in the Parliament and referred to Parliamentary Standing Committee on Finance which submitted its report in June, 2012 based on which the Bill of

Comparison Between Old Versus New Provisions of Companies Act

Rajat Poddar 16 August 2013 at 11:08

Tabular Comparison Between Old Versus New Provisions: Sr. No. Subject matter Old provision in the Companies Act,1956 Corresponding new provision in the Companies Bill,2011

Transfer Pricing with latest case laws

Manish Kumar Agarwal 16 August 2013 at 11:08

Over a period of time, there are number of judgements comes from various levels of courts from different locations of India and hence it is very important to know the same for the correct treatment of Transfer pricing: In the case of Delphi

Impact of Companies Bill on a Private Limited Company

CA. Kunal Lakhotia 16 August 2013 at 11:08

Impact of Companies Bill 2012 passed by Rajya Sabha on a Private Limited Company The maximum number of members in a private company has been increased from 50 to 200. This will definitely cheer up the corporate world as it enables the private co

Individuals allowed to invest in foreign securities

CA. Anuj Gupta 16 August 2013 at 11:08

A resident individual (singly or along with another resident individual or with an 'Indian Party' as defined in FEMA Notification) satisfying the criteria as enumerated below, may make overseas direct investment in the equity shares and comp

Compounding of offences under Companies Act 1956

P C Agrawal 13 August 2013 at 12:50

Section 3(38) of General Clauses Act 1897 defines offence as any act or omission made punishable by any law for the time being in force. Section 2(n) of Criminal Procedure Code 1973 (CrPC) also defines &lsq