CAclubindia Articles
The Banking Regulation Act 1949
Introduction The banking regulation act 1949 extends to whole of India. Other acts are used as auxilliary to this act e.g. Companies Act 1956( defining company) , negotiable instrument act defining public holiday).
Revised Schedule VI Head Wise Classification Concepts
As we know the Revised Schedule VI has introduced a concept of classified balance sheet. Para 1 and 3 of General Instructions for preparation of Balance Sheet defines current assets / non-current assets and curre
Finalization of Balance Sheet (Part - II)
Greetings of the Day to all the members of CCI Family. So as promised I am back with the Part 2 of my series i.e. Finalization of Balance Sheet. The link for my previous Article is given below - Finalization
Accounting Treatment of Forward Cover in Different scenario
In global scenario, import and export transactions are commonly used by every industry and these transactions are increasing day by day. In last couple of years, rupee and dollar exchange prices movement are drastically changed and due to
Note on Sale of Shares held by promoters through the secondary market
INTRODUCTION The Rule 19(2) and Rule 19A of the Securities Contracts (Regulation) Rules, 1957 deal with the maintaining minimum public shareholding of 25%. The Ministry of Fin
Sow a thought
In any field Business/practice or even in personal life Our Commitment and Honesty matters a lot in our success. I had a instance few days back....Few days backwe I was travelling to Shilma with my friends.... while we boarded at Shimla my friends
All about resolution
All about Resolutions under Companies Act, 1956 Resolutions are records of formal agreement or decisions of shareholders or directors or managers, to carry out certain changes, generally denoted or prefixed by the word RESOLVED. Exam
Specific Issues in Revised Schedule VI - Part - II
In continuation of earlier article on topic Specific Issues in Revised Schedule VI, I am now here to discuss certain issues on Assets Side of Balance Sheet. Here we have a residual head named as Other Non Current Assets&
Provisions relating to Certain Income of Non Residents
Hi all, I would like discuss some provisions relating to Non Residents. Often we come across, the following incomes of Non Resident for filing return of Income under the Income Tax Act 1961: a) Investment Income and, b) Long Term Capital Gain Firs
Approach to Understand Central Excise
This paper provides the birds eye view of the law and practice of central excise and is focused on the individual who wishes to understand the basics. The defini
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