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CAclubindia Articles


Procedure in applying for membership by newly qualified CA's

Posted by Sathish M 11 August 2014 135388 Views

First and foremost, I would like to congratulate each and every member who have qualified the May / June 2014 Examination. This must have been one of the defining moments of your life, which has given you the desired outcome which many professionals



For MVAT followers No "Raksha" Only "Bandhan"

Posted by CA Umesh Sharma 11 August 2014 11080 Views

Karniti part 49For MVAT followers No Raksha Only Bandhan Arjuna (Fictional Character): Krishna, yesterday festival of Raksha Bandhan was celebrated. On this occasion Maharashtra Sales Tax Department has issued a Trade Circ



CA Final Results Account

Posted by CA Nayan Gupta 11 August 2014 32336 Views

As an intro, I am a CA Final student doing my articleshihp in Deloitte and having my CA Final exams in May'15. Yesterday it was the day, the day when CA final results were declared. There was a great hustle and bustle in the office. Everyone was



Web Based Audit in Cloud computing era

Posted by pappachan 11 August 2014 7839 Views

Last decade saw an evolution of cloud computing in area pertaining to Customer Relationship Management, Accounting and Financial Planning & Analysis. With major emphasis towards data efficiency and accuracy, cloud computing has now become buzz in



Procedure for change in Registered Office - Part 2

Posted by Ankur Garg 11 August 2014 89664 Views

Dear Professional Colleagues, In my previous article titled Procedure for change in Registered Office Part 1 we had discussed about the importance of Registered Office of the Company along with Procedure for change in registered



Finance Bill 2014 got Presidential assent on 6th August 2014

Posted by Sushil Kr Goyal 09 August 2014 28266 Views

Following changes as proposed by the Finance Bill 2014, became applicable. Amendment - Finance Act, 1994 1) Time limits for adjudication: Time limits for completion of adjudication: (i) 6 months from date of notice, in bonafide cases and(ii) 1 year f



Auxiliary Educational Services - Butchered by Rationality

Posted by CA.Manindar Kakarla 09 August 2014 17883 Views

Introduction:Budget 2012 has extended a great benefit to educational institutions by providing exemption for renting and auxiliary educational services provided to or b



Procedure for change in registered office - Part 1

Posted by Ankur Garg 09 August 2014 187579 Views

Every business organization has a principal place of business activities, which in case of a company called its registered office. The address of the situation of the registered office is very important from general public, shareholders, customers an



Postal Ballot under Companies Act and Listing Agreement

Posted by CS DHANAPAL 09 August 2014 42322 Views

"In the Indian scenario, postal ballot is a relatively a new concept which was introduced in the Companies Act, 1956 by insertion of a new Section, namely Section 192A through an amendment made to the said Act in year 2001. The Companies Act, 195



Procedure to raise capital for unlisted companies under New Companies Act

Posted by CS Divesh Goyal 08 August 2014 23763 Views

1. PROCEDURE FOR ALLOTMENT OF RIGHT ISSUE OF SHARES: Call a Board meeting by issue notice of meeting. (Draft Format Attached) Approve right issue including letter of offer, which shall include right of renunciation also.(At




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