CAclubindia Articles
Procedure for Conversion of Public Company into Private Company under CA 2013
Dear Professional Colleagues, Keeping in view the relaxations provided to a Private Company, many public companies have converted into Private Companies or in the process o
Section 186 of the companies Act,2013 and its comparison with the predecessor provision Section 372A
Section 186 of the Companies Act 2013 More rigorous law than Section 372A in the erstwhile 1956 Act- A Study Section 186 in the Companies Act 2014 (herein after referred to as The Act) corresponds to Section 372A in the erstwhil
Gratuity - Taxation Issues
Income tax assumes gratuity as capital receipts and exempts gratuity receipts up to Rs 10,00,000. This means that you need not to pay tax, subject to some conditions, for gratuity receipts up to Rs 10 Lakhs. Gratuity beyond this limit is paid by emp
A Year with Specified Domestic Transaction (Transfer pricing)
The Income Tax Act 1961(The Act) as amended by Finance Act 2012 brought specified domestic related party transactions (SDT) within its fold with effect from FY 2012-13 vide section 93BA of the Act and admittedly as with any new legislat
Who says that there are no jobs for company secretaries
There are not much options when it comes to commerce and finance. Most students pursue either CA/CS/ICWA for achieving the aforesaid objectives. The glitzy part of these belongs undoubtedly to chartered accountants because they have diversified job
CSR - Income Tax Decoding
Note on CSR Expenditure The Companies Act, 2013 mandates that certain companies which have net worth of Rs. 500 crore or more turnover of Rs. 1,000 Crore or more or a net profit of Rs. 5 crore or more during any financial year are required to spend
Incorporation Process of Non-Profit making Co. Section 8
The concept of non-profit making company is quite old in India. In erstwhile Companies Act, 1956 it was regulated by Section 25 and that is why it was popular as Section 25 Company. However in Companies Act 2013 provisions related to non-profit makin
Notice to Shareholders u/s 101 read with 136 of CA 2013
Dear Professional Colleague, In this write up we shall discuss about the requirement of sending certain statutory documents to shareholders like Notice of General Meeting under section 101 of Companies Act 2013 and financial statements, including con
Automated Prepaid Expenses JV in Excel
Hello All,Attached is a file which contains the automated prepaid calculation. No Hassles of working out how much is accrued, how much is pending, etc. Just Update the table in the first sheet. And rest will happen automatically. Of course, you are f
Analysis of Disclosure of Interest by Directors under CA, 2013
Dear Professional Colleagues, During the process of unlocking provisions of Companies Act, 2013, I have realized that Section 184 regarding disclosure of concern or interest by the Director has invoked considerable controversy for various reasons. In
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
