CAclubindia Articles
Agriculture is a proof of monumental mismanagement in India
Agriculture has been a major source of living for majority of Indians, traditionally. It is believed that about 70% people are engaged in agriculture which contributes only 15% of our GDP. By itself, this is a proof of extreme inefficiency of this se
Roles and Responsibilities of Directors under the New Regime
Who is a Director? - An appointed or elected member of the board of directors of a company. - He has the responsibility for determining and implementing the companys policy. - A company director need not i. to be a shareholder orii. an employ
Prosecution Architecture under the Co. Act, 2013
FOREWORD MECHANISM FOR CRIMINAL PROCEEDINGS UNDER THE PRESENT COMPANIES ACT 1956 Generally at the time of scrutinizing the Balance Sheet and Other Financial Statements of the Company, if Registrar of Companies come across any lapses on part of the Co
Action plan - May 2014
Hi Friends,This is CA. Dhiresh Kochar. Hope You liked my earlier article "Who Am I? I A'm a Champion" that message was just to shake you up and get you back on track towards your mission that is MAY'2014 -- Chartered Accountancy Exa
Registration of Charge under Co. Act 2013
Registration of Charge under Co, Act 2013.Introduction : Chapter VI of the Act, under sections 77 to 87 contains the provisions relating to Registration of Charge. As per sub section 16 of section 2 charge means an interest or lien crea
Instances of losses not deductible for business income
Where the assesse, a retired partner of a firm, wrote off an amount owned by the firm to it several years after the dissolution of the firm, It was held that the amount so written off was not de
Ways to save Tax
Many options, Many advice, and a deadline approaching fast, many taxpayer have to make investment. Are you confused? Before you invest in a tax saving instrument just go through the cover story to choose which option is best for yo
Small company under Co. Act 2013
The concept of Small Company has been introduced for the first time by the Companies Act, 2013. The Act identifies some companies as small companies based on their capital and turnover. Most of the exemptions provided to a small company
Board's Report - Enhanced role under Co. Act, 2013
INTRODUCTION Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the m
Domestic Transfer Pricing and Safe Harbour Rules
BACKGROUND - When associated enterprises deal with each other => - Commercial and financial aspects of the transactions are not influenced by external market sources => - Transfer price agreed between associated enterprises does not reflect mar
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