CAclubindia Articles

The Companies Act 2013- Provisions relating to dividend payment

Posted by G S Rao 17 December 2013 454971 Views

Introduction: The word "dividend" has origin from the Latin word dividendum. It means a thing to be divided. Every investor is aware that dividend is nothing but profits earned by the company and divided amongst the shareholde

Cenvat Credit Rules from scratch Part-3

Posted by Saurabh Maheshwari 16 December 2013 70647 Views

Q-1 Describe the following terms:(a) First & Second stage dealers(b) Input Service distributor(c) Input credit distributor Ans-1(a) First & Second stage dealer:--First stage dealer means a person buying goods directly from manufacturer/import

A Journey into Stock Market

Posted by SANYAM ARORA 16 December 2013 43018 Views

Greetings of the day to all the members of CCI Family. After writing exams in Nov13, I thought to start with a series on A to Z of Finance. After reading many novels, Articles and browsing net I finally feel that it&

SEBI norms to ensure Compliance of certain Listing Condition

Posted by CS Avinash Godse 16 December 2013 22454 Views

Putting in place a stronger mechanism to check non-compliance of Listing Conditions, the market regulator Securities and Exchange Board of India (SEBI) came up with its circular vide CIR/M

Detailed Discussion on AS-20: Earning Per Share with Capital

Posted by SAJID M BOGHRA 16 December 2013 24682 Views

OBJECTIVE 1. The objective of this standard is to prescribe principles for the determination and presentation of earnings per share which will improve comparison of performance among different enterprises for the same period and among different accou

Registered Valuers under Companies Act 2013

Posted by CS DHANAPAL 16 December 2013 40197 Views

Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will

Board Meeting through video conferencing under Companies Act

Posted by CS DHANAPAL 14 December 2013 53568 Views

BOARD MEETINGS THROUGH VIDEO CONFERENCING In general parlance, meeting refers to formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions. Formal meetings are held at definite times,

Class Action Suits under Companies Act, 2013

Posted by CS DHANAPAL 14 December 2013 55014 Views

The concept of Class Action Suits is among one of the many novelties introduced by the Companies Act, 2013. Thought the concept per se is not new but in Indian context it has found statutory recognition an

Sale/Purchase--Intra State Vs Inter-State

Posted by CA Chandra Kishore Bajpai 14 December 2013 157994 Views

Under the Central Sales Tax Act,1956 (in short CST), registered dealers are eligible for certain concession or exemption of tax on inter-State transactions if dealer is able to comply with certain conditions. Submission of statutory forms is one of s

Let's Keep Accounting Simple

Posted by Ashok 13 December 2013 28360 Views

The profession of Chartered Accountancy is much respected in society today. Its a prestigious recognition that many tens of thousands of students aspire to attain. The profession earned this respect partly due