CAclubindia Articles
Grossing up of Dividend for distribution tax - increase in effective Dividend Distribution tax rate of 3.47%
The Finance (No.2) Bill, 2014 proposes to levy pidend distribution tax by grossing up the pidend payable for the purpose of computing liability towards pidend distribution tax. As per the existing provision of Section 115-O pidend distribution tax at
Salman Khan gets a kick
In a recent decision pronounced by Honble ITAT (Mum) on 30-07-2014 in case of Salman Khan vs. ACIT wherein the assessee had claimed various legal expenses incurred for defending himself in various criminal proceedings pending in the court. The
PSF, PFY and Tow- Ache din aa gaye hai
There was litigation on the point of taxability of ‘Tow’ which is an intermediate product in the manufacturing of Polyester Staple Fiber (PSF) and Polyester Filament Yarn (PFY) manufactured from plastic waste or scrap or plastic waste in
Procedures for Conversion of Private Company into OPC
Dear Professional Colleagues, Procedures for Conversion of Private Company into One Person Company (OPC) are regulated by Rule 7 of Companies (Incorporation) Rules, 2014. Before going through the procedure it is necessary to understand about the conc
Procedure for change in Object clause of the Company
Dear Professional Colleague, This Article contains the procedure for change in Object clause of the Company under Companies Act, 2013 with detailed documentation required. I hope this document would be of some help w.r.t. your professional working: P
Recent Changes in Tax Audit Report
Vide notification no. 33/2014 dated 25.07.2014, CBDT has made amendments in Form 3CD and the same have been made effective for Tax Audit for assessment year 2014-15. Broadly, the changes have been made making Tax Audit Report (TAR) more comprehensive
Registers can be maintained in electronic form under CA 2013
Registers can be maintained in electronic form under Companies Act 2013. Every Company is required to maintain statutory records in the form of registers, minutes etc. throughout its life.1.Definition of Record is not given under Compan
Procedure for Incorporation of a Company under CA, 2013
Dear Professional Colleague, Again an attempt has been made from my side to share my experience regarding Incorporation of a Company under Companies Act, 2013 in the form of an Article. This Article contains the procedure for Incorporation of a Compa
Welcome Initiative: MCA Advertisement in national dailies
A Welcome measure: MCA advertisement for awareness of general public who invest in Deposit Scheme of Companies.Recently, MCA came out with an advertisement in national dailies apprising the investors of the new regulations which the Companies should
Fund raising of capital under Companies Act, 2013
Under Companies Act, 2013 A company can raise funds via 3 means:- 1) Deposits.2) Loans.3) Capital. Under Companies Act 2013, A Private Limited Company can raise funds via Capital in 3 Ways :- 1) Private Placement/ Preferential Allotment.2) Right Issu
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