CAclubindia Articles
Section 73&76 of companies act not mandatory
Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 2(31) of the Companies Act,2013, defines deposit and according to the definition all receipts of money by a company have been
One Person Company - An Introduction
Section 3 of the Companies Act deals with the Formation of Companies. The corresponding section of the erstwhile Act was Section 12 – Mode of forming incorporated Company.
Repayment of deposits u/s 74 of companies act, 2013
Dear professional colleagues, Firstly I wish to thank Mr. Anmol Jha for bringing out this controversial topic to enlighten the professionals. I am herewith posting my understandings and comments, fo
In "Shell" fish Co.! making most of shell companies!
This one is for the start-up guys or the veterans who want to steer clear of the pains of starting a Company from the scratch.To lay down the steps for you, forming a Company, Listing it, getting all the licensing for it, building its goodwill, getti
Further issue of share capital u/s 62 CA,2013- Part-II
Section 62 of the Companies Act,2013 deals with the Further Issue of share capital to Employees under Employee Stock Options Scheme and to any persons on preferential basis. In my previous article (Part I), I have discussed about the Issu
Further issue of share capital u/s.62 of co. act, 2013- Part-I
A company (including Private company) having a share capital can increase its subscribed capital by issue of further shares to persons who are holders of equity shares of the company in pr
Budget 2015: Stepping stone to simplification?
As the budget session 2015 is approaching, the nation is garnering its own expectations. The assessees falling under the indirect tax net are no different. Struggling with the high end compliances and to cope up with the difficult rules to adhere, th
How can financial applications help in achieving business objectives?
General perception is that Financial Applications are mainly meant for book keeping, and that they do not have much relevance from business perspective. Probably this was true decades ago, when accounting was manual, historical, and produced financia
Repayment of deposits u/s 74 of the companies act
Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 74 of the Companies Act,2013, provides that any deposit accepted before the commencement of the Companies Act,2013, needs to b
How to write answers in CA exam
While we all know how do we write answers in exam, it is very important to know how to write an answer in a professional exams in a professional manner like CA. Many of you may not take it seriously but believe me it i
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