CAclubindia Articles

Fund raising of capital under Companies Act, 2013

Posted by CA Gaurav Mittal 30 July 2014 39025 Views

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

Highlights of Budget Finance Bill 2014 Part IV (Section -I)

Posted by Member (Account Deleted) 30 July 2014 9633 Views

For Previous Articles :PART - IPART - IIPART - IIIPART - IV**Miscellaneous Provisions (section I) Income of Charitable Trust and Institution Section -11 & Section 12 Principal Commissioner or the Commissioner may also by a

Company Law- Some useful Main object clause -IV

Posted by Ankur Garg 30 July 2014 72199 Views

Dear Professional colleagues, Please find below some useful sample Main object clauses for the drafting of your Memorandum and Article of Association in Companies Act, 2013. This article is very handy for all the professionals. You may bookmark this

Old vs. New Tax Audit Report - A Y 2014-15

Posted by CA Pardeep Chanana 28 June 2016 111226 Views

Changes made in Tax Audit ReportAssessment Year 2014-15 Sr. No. Particulars Old Report New Report Changes are reflected by Bold Letters 1. FORM NO. 3CA 3. In * my/our opinion an

Loans & Investments by Company under Sec.186 of Cos Act 2013

Posted by CS M.Kurtrala Nathan 30 July 2014 20214 Views

Investment by company: A company shall unless otherwise prescribed, make investment through not more than two layers of investment companies except if ; (i) a company from acquires any other company incorporated in a country outside India i

Refund of Cenvat Credit for a Service Exporter - An Issue

Posted by CA. SRIKANTHA RAO T 30 July 2014 23164 Views

By CA Srikantha Rao T (B.Com, FCA) Refund of cenvat credits has been an issue which has been plaguing the service sector for the last few years with quite a few amendments being brought about in the procedure for refund ostensibly to ease the refund

E voting - A facility to shareholders

Posted by Vinala Keswani 30 July 2014 15206 Views

The Concept of E-voting is introduced through the new Companies Act, 2013(Hereinafter referred as the Act).What is E-Voting??E-Voting is not defined in the Act. However the explanation has been provided in Rul

In continuation of - A relook of Sec 93 of the CA 13

Posted by Shashikant Sharma 30 July 2014 11518 Views

In continuation of my earlier article on the subject A re-look on the section 93 of the Companies Act, 2013 dated 23rd July, 2014, I would like to share with you recent updates of MCA.MCA has amended the Companies (Management and Admini

Private Placement - A Summary

Posted by Sreeram 30 July 2014 16971 Views

A summary of provisions of Companies Act, 2013 for Private Placement read with Rules issued thereunder The preferential offer shall be made in accordance with the provisions of the Act (Sec 42 & 62) and rules made thereunder (Chapter-3 Rule 14 &

Reasoned orders and principle of fairness in administrative actions-a need of the hour

Posted by Amit Bajaj 29 July 2014 4532 Views

It is the general tendency of the adminstrative authorities more so of the tax authorities to pass non-speaking orders or to pass orders in violation of principle of fairness and rules of natural justice, without giving any opportunity of being heard