CAclubindia Articles
Fast Track Issue
Hello Friends!Today when I was reading through the SEBI (ICDR) Regulations 2009, I came across a interesting mechanism of SEBI called Fast Track Issue (FTI) and immediately I started reading in detail about this. Till I read about FTI, whenever I rea
Are we are doing good to ourselves by taking coachings?
I will try to keep this article very short and crisp. Being a CA student, this thought comes to my mind several times that Are we are doing good to ourselves by taking coachings?. This is not some extra-ordinary question and I am sure t
Applicability of CST/ K-VAT on E-Commerce Transactions
Introduction The business model of e-com firms is they provide a platform for enabling sellers of goods to be able to sell without bou
Frivolous Appeals filed by Department
It is beyond any doubt to state that Income Tax Act, 1961 governing statute for Income Tax in India is one of the most intricate sta
Foreign Bank Accounting Terms
FOREIGN BANK ACCOUNTING TERMSNostro, Vostro and Loro are Italian terms. These are the most commonly used terms in Forex Markets. For dealing in forex market, Indian Branch should have a current account with the foreign branch dealing in respective cu
NACAS vis-a-vis NFRA
NACAS OF COMPANIES ACT 1956 Vis--vis NFRA OF COMPANIES ACT 2013(National Advisory Committee on Accounting Standard vis--vis National Financial Reporting Authority) As a corporate professional one should be equipped with the knowledge
Adoption of MOA & AOA
AMENDMENT IN MAIN OBJECTS, IF THE COMPANY IS CARRYING ANY BUSINESS COVERED UNDER OTHER OBJECTS IN THE MEMORANDUM OF ASSOCIATION. 1. PROVISIONS FOR OBJECT CLAUSE UNDER COMPANIES ACT - 1956 As per Section 13 of the Companies Act, 1956 the Object Clause
Procedure of conversion of private ltd. company into LLP
PREREQUISITES 1. No-Pending of E-forms filed by Company.2. No Charges should subsist at MCA site3. One financial year must over4. Update filing of all forms and returns5. Update - income tax filings. 2. PROCEDURE a. Board Resolution regarding Change
Internal Audit under the new Companies Act 2013
Internal Audit under the new Companies Act 2013 – Opportunity or Responsibility for the Internal Auditor? Since Internal Audit has been given statutory recognition (under Section 138 of the Act), and has been made mandatory for certain categori
Fund Flow Statement
CONVERSATION BETWEEN MANU AND VINU ABOUT FUND FLOW STATEMENT Manu Hi Vinu! How are you? Vinu I am not fine Manu! Manu Why? Vinu I think I didnt take my IPCC Course ser
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