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CAclubindia Articles


One Person Company (OPC) - Pros and Cons

  CA MK Agarwal    05 March 2014 at 13:20

With this new concept, small entrepreneurs can set up a one person company (OPC) without sharing their profit with another individual. They can register with just one shareholder with limited regulatory costs and other requirements. 



Whistle Blowing / Vigil Mechanism under Sec. 177 of CA, 2013

  CS M.Kurtrala Nathan    05 March 2014 at 13:20

Introduction:The term whistle-blowing originates from the practice of British policemen who blew their whistles whenever they observed commission of a crime. Whistle blowing means calling the attention of the top management to some wron



CSR- The New Mantra for Corporates

  Vandana J Doshi    04 March 2014 at 11:52

The historic Companies Bill which had received the Presidents assent on 29th August, 2013 and became the Companies Act, 2013, (hereinafter the new Act) by notification in the Official Gazette, on 30th August, 2013, had initially



The Companies Act, 2013 - Provisions relating to contribution to political parties

  G S Rao    04 March 2014 at 11:52

Introduction: Political parties in India extend favors, for those who contribute them with hefty donations, when they come to power. Before elections donors have to keep both prominent parties in good spirit so that their future interests are balance



3 Serious Investment Hurdles and how to overcome them?

  Ramalingam K    04 March 2014 at 11:52

Ever seen a hurdle race? Noticed how the athlete concentrates on overcoming the hurdles? How they time their leap at the right moment to sail smoothly over them? For these people the barrier is just a physical obstacle and not a mental one. It is the



Analysis of Provisions on Statutory/Cost/Secretarial Audits & Auditors

  CA Nitesh Kumar More    04 March 2014 at 11:52

THE COMPANIES ACT 2013(Chapter X- Sections 139 to 148 & 204) About the Act The long-awaited new Companies Bill 2012 has at last seen the light of the day as The Companies Act 2013 (Act No.18 of 2013) with its publication in the Gazette of India E



Credit Facilities of Banks

  CA Rishi Goyal    03 March 2014 at 11:54

Credit Facility is an agreement with bank that enables a person or organization to be taken credit or borrow money when it is needed.All types of credit facilities may broadly be classified into two groups on the basis of Funding1. Fund Base Credit 2



Why high inflation is bad for economy?

  Satvir Singh    01 March 2014 at 15:30

Inflation is buzz word these days. Infact it remains a buzz word most of the times. India is currently going through a phase of high inflation, which is why words controlling inflation crop up quite often in Government & RBI policie



The Day and the Way I cleared CA

  Anurag Pandey    01 March 2014 at 12:51

THE DAY AND THE WAY I CLEARED CHARTERED ACCOUNTANCYYeeessssssssssssssssss I am a CA !! I shouted This was my first reaction when I heard that I have cleared both groups of CA Final in Nov2012 attempt. It was 21st Jan2013 and I w



Restriction of ITC on iron and steel under Punjab VAT

  Amit Bajaj    01 March 2014 at 12:50

I had prepeared representation on behalf of Iron and steel industry in Punjab, which has been filed with the Punjab Government for withdrawl of latest notification dated 01.02.2014 regarding restriction of input tax credit on iron and steel goods to




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