(2014) TaxCorp(LJ) 3362 (ITAT-BANGALORE) S. 194A - Co-operative bank need not deduct tax at source on interest paid to its members even if the amount exceeded Rs\- 10,000 p.a. It was held that 194A(3)(v) applies to a co-op bank and in view of the exe
Chapter X - Audit & Auditors (Section 139 to Section 148)Section 139 (Appointment of Auditors) Appoint at first annual general meeting who shall continue up to conclusion of 6th AGM Ratification by members at every AGM Written consent from Aud
Dear All, It is a fact that various new provisions / compliance have been prescribed by Companies Act, 2013. Some of these compliances are such where no transition period has been given. For example Section 12(3) and particularly clause (c) which req
Abstract Nowadays social media is being used by financial institutions for advertising and marketing, product research, facilitating applications for new accounts, providing incentives, inviting feedback from the public and engaging with existing and
SECTION 185 & 186 OF COMPANIES ACT, 2013 SIMPLIFIEDPRACTICAL ASPECTS WITH EXAMPLES The section 185 of CA,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under t
Rotation of AuditorsNewly enacted Companies Act, 2013 comes with a unique feature of Rotation of Auditors. No company can appoint an auditor for a period of more than five consecutive years.The said period of five years is of ten years in case where
Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr
Management model is a mode of communication used heavily by professionals and managers by bridging differences in abstraction and providing comprehensiveness. One such strategy is the Blue ocean strategy. The Big picture Blue ocean strategy focuses
The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the large
Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are
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