Articles by CMA. CS. Sanjay Gupta

Filing ITR of AY 2015-16

CMA. CS. Sanjay Gupta 11 July 2015 at 11:16

Obligation to file Income Tax Return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act 1961, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of

Appointment of Company Secretaries

CMA. CS. Sanjay Gupta 17 February 2014 at 12:54

Appointment of Company SecretariesLoopholes Plugged in Companies Act 2013 In this article we will discuss and compare the provisions related to appointment of Company Secretary as per Companies Act 1956 and Companies Act 2013. Provisions in Companies

Directors Beware

CMA. CS. Sanjay Gupta 20 February 2013 at 11:49

Number of companies in which a person can hold the office of a director Section 275 (Read along with Section 276, 277, 278 & 279) of the Companies Act, 1956 Vs. Clause 165 of the Companies Bill 2012 A comparison of old and new provisions

Managing Director - An Overview

CMA. CS. Sanjay Gupta 12 July 2012 at 11:46

Managing Director An Overview Definition of Managing Director According to the definition given in Section 2(26) of the Companies Act, 1956:- "Managing Director" means a director who, by virtue of an agreement wit

Passing of Board Resolution by Circulation [Section 289]

CMA. CS. Sanjay Gupta 04 July 2012 at 11:49

No resolution shall be deemed to have been duly passed by the Board or by a committee thereof by circulation, unless the resolution has been circulated in draft, together with the necessar

A success is never the end of the journey

CMA. CS. Sanjay Gupta 02 February 2012 at 16:40

Hello everyone. Greetings of the day. My last article was A Failure Is Never The End Of The Road. Now here I am again sitting to write the sequel of that article. When I wrote t

A Failure is never the end of the road

CMA. CS. Sanjay Gupta 27 January 2012 at 16:02

Happy Republic Day to All. Here I am, sitting to write this article, on 26th January, 2012, the 63rd Republic Day of India. At the outset, let me tell you, writing this kind of article is not my cup of te

Audit Committee - An Overview

CMA. CS. Sanjay Gupta 13 January 2012 at 12:24

Audit Committee An Overview (Section 292A of Companies Act, 1956 & Clause 49 of Listing Agreement) An Audit Committee is a key element in the Corporate Governance process of any organization. The emergence of corporate gove

Insider Trading - An Overview (Part II)

CMA. CS. Sanjay Gupta 17 October 2011 at 12:13

Insider Tading An Overviw (Part II) Disclosure requirements Initial Disclosure by member Any person who holds more than 5% shares or voting rights in any listed company shall disclose to the company/Compliance Officer in Form A, the

Insider Trading - An Overview (Part I)

CMA. CS. Sanjay Gupta 29 August 2011 at 13:03

Meaning of "Insider" An insider is understood as a person having control over the management of affairs of the corporation and who has deep insight into the affairs