CAclubindia Articles

Secretarial Audit - An Overview

Posted by Guest 31 May 2014 16810 Views

Introduction: Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc., by an independent professional to ensure that the company has complied with th

List of Resolutions to be filed with ROC in form MGT.14

Posted by Ankur Garg 31 May 2014 465406 Views

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

Posted by CA Nitesh Kumar More 31 May 2014 18022 Views

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

Posted by Hetvi Sheth 31 May 2014 8915 Views

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"

Posted by CA CS CIMA Prakash Somani 29 May 2014 17455 Views

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

Posted by CA Satish Badve 29 May 2014 9014 Views

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

Posted by Ankur Garg 29 May 2014 367374 Views

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

Posted by CA Satish Badve 29 May 2014 10659 Views

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

Posted by CA Chirag Chauhan 29 May 2014 10423 Views

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

Posted by Manish Kumar Agarwal 29 May 2014 93425 Views

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