CAclubindia Articles


Modern Risk Management in Banks

  CA Yogesh Satpute    16 August 2013 at 11:08

Risk is the potential for the occurrence of a loss (potential negative effect on an asset that may derive from given processes in progress or given future events.), but importantly risk attaches to i.e. risk cannot be separated from gr



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



Capital Protection in Stock Markets

  Raghav Behani    13 August 2013 at 12:50

Capital Protection in Stock Markets



Excessive consumer attraction to Gold

  Hari Iyer CA, MBA, CISA, FCPA    13 August 2013 at 12:49

History Gold has traditionally been used as a monetary exchange mechanism in most countries, however, by the 1930s, most countries left gold standard. The USA was the last country to issue gold coins in 1932.



Analysis of provisions of Companies Bill 2012

  CS DHANAPAL    13 August 2013 at 12:48

PROVISIONS RELATING TO GOVERNMENT COMPANIES UNDER THE COMPANIES BILL 2012 Companies Bill 2012 which seeks to replace the Companies Act of 19 56 has brought with it dramatic changes in almost all arenas of company administration and management. The



Fraud under provisions of Companies Bill 2012

  CS DHANAPAL    13 August 2013 at 12:48

STRINGENT PUNISHMENT FOR FRAUD UNDER COMPANIES BILL 2012 The Objective of any Company law is to help the development of Companies on healthy lines so at to attain the ultimate ends of the social and economic policy of the Government and also to eq



Tax on food

  v. srikanth    13 August 2013 at 12:48

The Finance Act, 2012, which came into force on 1.6.12 has overhauled the laws relating to service tax by making sure that everyone pays service tax. Even your chauffer or your neighborhood auto rickshaw driver will be required to pay service tax in



Understanding Place of Provision of Services

  Madhukar N Hiregange    12 August 2013 at 11:15

Place of Provision of Services Rules 1. Introduction Under earlier method of taxation(positive list based) the services which was provided in India was taxable. Section 66A was introduced to tax services which




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