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A Note on Independent Director - A New Law in Co Act
A NOTE ON INDEPENDENT DIRECTORS The term Independent Director is not a new for us. Provisions in relation to Independent Director was well incorporated by the SEBI in the listing Agreement. Now the Companies Act, 2013 also introduced the definition a
Exchange rate determination and its dynamics
Many a time, when we hear in news that Indian rupee depreciates or appreciates against US dollar, a common question that arises in the our mind is How are
First check and Second check in Customs
Before understanding the meaning of first check and second check in Customs, we understand what is Customs? As per the Oxford dictionary Customs mean usual behavior. In other wards we may say it is a usual pract
Overseas shoot not taxable in India
To facilitate shooting in foreign locations for film and TV Indian production houses utilizes services of overseas entities, the issue then arises whether these payments are subject to tax in India, in the hands of overseas parties. Endemol
Business Loan Options For MSME Entrepreneurs In 2014
MSME Entrepreneurs:YOU ARE THE PRIORITY CUSTOMERBanks lending to the Micro and Small enterprises is reckoned for priority sector advances. Priority sector lending include only those sectors as part of the priority sector, that impact large se
Rules of Interpretation of Services in Service Tax
Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de
20-20 Cricket Match Approach in CA Exam Preparations
When the first team's batting is over; a RUN RATE PER OVER is decided to win the game by the other team. Right? The same approach is very useful in preparations of CA exams although at
Annual Filings of LLP
ANNUAL FILING OF LLP All LLPs shall be under obligation to maintain annual accounts reflecting true and fair view of its state of affairs.Every Limited Liability Partnerships (LLPs) is required to file LLP Form 8 (Statement of Account & Solvency
Buy-Back of Securities (Unlisted Public Co. & Private Co.) as per Companies Act, 2013
Buy Back of Securities is a very important tool for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: 1. Governing Sections of Companies Act: o 68o 69o 70 2. Specified Security: includes ESO
What is Cost and Accountant Management (CMA) Course?
CMA FoundationThe CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. Let us know the examination pattern and syllabus. The Syllabus and Examination Pattern of CMA Paper I (100 marks):
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