CAclubindia Articles

Loan To Director - Simplified

Posted by CA Gaurav Mittal 06 June 2014 29421 Views

SECTION 185 & 186 OF COMPANIES ACT, 2013 SIMPLIFIEDPRACTICAL ASPECTS WITH EXAMPLES The section 185 of CA,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under t

Company Act,2013 - Auditor - Part II

Posted by CA Chirag 06 June 2014 19254 Views

Rotation of AuditorsNewly enacted Companies Act, 2013 comes with a unique feature of Rotation of Auditors. No company can appoint an auditor for a period of more than five consecutive years.The said period of five years is of ten years in case where

Road to Professionalism: Be and Look like a Professional

Posted by Amol Gopal Kabra (CA,CS,DISA) 06 June 2014 13050 Views

Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr

Blue Ocean strategy - Making Competition Irrelevant

Posted by Lalit Kumar 06 June 2014 13612 Views

Management model is a mode of communication used heavily by professionals and managers by bridging differences in abstraction and providing comprehensiveness. One such strategy is the Blue ocean strategy. The Big picture Blue ocean strategy focuses

Gold Installment Schemes may come under MCA Scanner

Posted by CA. Amit G. Chandani 06 June 2014 13470 Views

The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the large

Maintenance and Inspection of documents in electronic form.

Posted by CS M.Kurtrala Nathan 05 June 2014 8876 Views

Section 120 of the Companies Act,2013 and Companies (Management and Administration)Rules,2014 deals with the Maintenance and Inspection of documents in electronic form.Any document, record, register, minutes, etc are - (a) required to be kept by a co

Marks - A real measure of performance or just a record?

Posted by Amol Gopal Kabra (CA,CS,DISA) 05 June 2014 10913 Views

Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are

Taxation of Gifts

Posted by CA. Ankit Chandrakar 05 June 2014 15345 Views

GIFT'Gift' is a transfer of a particular movable/immovable property from one person to another without consideration/adequate consideration. TAXABILITYWhere an individual or an HUF receives an amount exceeding Rs.50,000/-,

Throughput Accounting: A new approach to Management Accounting

Posted by Hetvi Sheth 05 June 2014 21796 Views

ICAI CA final Management Accounting module makes a slight reference to the concept of Throughput Accounting. On reading various literatures on this concept, it changed my pe

How to take Wise decision about Career

Posted by CA CS CIMA Prakash Somani 04 June 2014 21821 Views

Everybody talks about one thing, I have to clear my CA exams but have you ever thought beyond CA course i.e. what will be your core area of interest once you become CA!There are n number of options like accounts, Finance, Banking, manufacturing, Serv