Introduction Section 209 is one of the most important sections in the Companies Act, 1956. This section deals with the requirements of maintenance of books of accounts and penalties for non compliance. A detailed analysis of the provisions of Sect
Ministry has reviewed the existing procedure followed by the companies seeking prior approval of the Central Government for appointment of cost auditor under section 233B(2) of the Companie
The Revised Schedule VI which is to come with effect from 1.4.2011 is intended to mandate a presentation format which will facilitate showing what would have been accounted under the upcoming I
2(22)(e) A Long standing Dispute between Income Tax Department and Assessee: Background of the Section: Its a regular practice between closely held group companies to transfer monies to meet their fund requirements (other than for
PROCEDURAL REQUIREMENTS Before the issue of FCEBs to a person resident outside India, the issuing company must note the following points: 1. Whether, the issuing company is eligible to raise funds in foreign exchange in accordance with For
Today, we know the commodity market as a place to trade the different commodities without taking delivery of same. You can trade in gold, silver, crude oil, agriculture products, metals and many more, without bothering about the perishable nature of
IFRS: Impact on the Countrys GDP IFRS (International Financial Reporting Standards) is not just a corporate subject but something which is of national interest. As the world turns into a Global village it is difficult for a co
Chartered Accountancy is a profession that is as desirable as the Engineering and Medical ones. The corporate sector of the industry is always in a need of chartered accountants and with the booming economy, this need is only going to increase. Whe
LEASE (FINANCE AND OPERATING) AS -17 Definition:- Finance Lease :- A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred. In other wor
Ministry of Corporate Affairs has amended the schedule VI which is required to be implemented by the companies from Financial Year 2011-12 along with regrouping last year figures. Following are the changes in Revised Schedule VI.
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