CAclubindia Articles
List of Resolutions to be filed with ROC in form MGT.14
Dear Professional Colleagues, An attempt has been made from my side, through this brief write up, to list out the resolutions and Agreements which are required to be reported to ROC through filing of form-MGT.14 as desired by Section-117 of the Compa
Loan given by Holding Co. to Subsidiary Co. does not always attract Sec.185
There is a general conception that if subsidiary co do not utilize loan given by its holding co for its principal business, provisions of sec 185 is attracted each & every time. In other words, if loan given or guarantee given or security provide
Hedging: A Few Simple Considerations
With the market uncertainty, risk management has always been a major concern for the corporate world. CFOs and finance managers go through sleepless nights in trying to manage risks and face challenges and decisions on daily basis since no one knows
How to Deal with "Real Exams of Life"
Before I start saying anything, I want to ask you a question! What are the real exams of life? Someone will say School, Collage, CA, CS, CIMA Exams, the list is never ending however I would say THE LIFE ITSELF IS A REAL EXAM (My words). Agreed! Yes,
The Simple Expectations From New Hon'ble FM
When the new Finance Minster takes oath, I started thinking my expectations which are not fulfilled since long. These expectations are not require any provision in the budget, any allocation increase, any allotment in Five Year Plan. However, will r
Procedure for appointment of Additional Director in CA 2013
Dear All, As we are aware that Companies Act, 2013 is already in force from April 01, 2014, and every professional is trying his/her best to unlock and decode the provisions of Companies Act, 2013. In this regard an attempt has been made from my side
Terms & Conditions & Concurrent Audit of Banks
The Concurrent Audit of the banks has almost 15 years old now. Earlier days It was just an allotment and expectations are to carry out the audit as per the con current audit simple manual provided along with the appointment. The general terms
Compliance Partnership firm - Forms, Fees and Documentation
Partnership is simple to form and manage compared to company and LLP. However there are requirement of filing various forms in case of change in address, addition / removal of partner, change in firm name or business place etc. The article give you a
Understanding Section 80 IB Deduction in respect of Real Estate Companies
Background:- Section 80-IB (10) of the Act is aimed at promoting construction of housing projects, so as to address the problem of shortage of dwelling units. The predominant objective of this incentive provision, therefore, is to encourage better av
A morning at CA Study Circle
As a first year article, freshly into first year Degree College, I did not know what CA study circles are. I would always wondered at the weekly emails which my principal would receive from various study circles and the Institute regarding discussion
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