CAclubindia Articles

Relaxation from compliance with certain provisions of SEBI Regulations, 2015

Affluence Advisory 13 January 2023 at 08:59

Ministry of Corporate Affairs ('MCA') vide its circular dt: December 28, 2022 allowed Companies to convene EGM or AGM through Video Conferencing (VC) of Other Audio Visual Means ('OAVM'). This extension is allowed till September 30, 2023.

NBFC and its incorporation: An Overview

FCA surbhi jain 13 January 2023 at 08:59

A non-banking institution which is a company and has the principal business of receiving deposits under any scheme or arrangement by any mode is also a non-banking financial company (Residuary non-banking company).

Audit Report & its Format

Suhasini 12 January 2023 at 16:35

An audit report is a document that presents the findings of an audit. Audits are conducted to assess the accuracy and compliance of financial statements and records and an audit report is the written documentation of the auditor's findings and conclusions.

Accounting: Importance, Rules & Types

Aisha 12 January 2023 at 14:47

Accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making business decisions. ..

Why Registered Valuer should be included for Valuation under Income tax Act?

CMA Harshad S Deshpande 12 January 2023 at 12:46

Valuation refers to calculation of value of the business/underlying asset/liabilities of entity.

Shikha Jain, All India Topper (AIR-2), CA Final, Nov 2022 in an exclusive interaction with CAclubindia

CCI Team 12 January 2023 at 11:02

Meet Shikha Jain - CA Final Nov 2022 (AIR 2) who grew up in Indore city of Madhya Pradesh with her elder sister Disha Jain who is also a CA and her source of inspiration in her preparation journey.

Automated Valuation Models (AVMs) - Residential Property Valuations

Mohammed Ibrahim 12 January 2023 at 08:49

An Automated Valuation Model (AVM) is an algorithm that uses statistical methods to value properties

All about Non-resident taxation

Venkat Raj 11 January 2023 at 14:34

Any payment made to non-resident or to a foreign company whereby tax has to be deducted under Section 195 of Income tax Act ('IT ACT'). There are lot of complexities in dealing with this aspect which will be discussed in this missive.

Valuation of Start-up Companies

Shailesh Prajapati 11 January 2023 at 14:34

This Article is written with a view to understanding the Valuation of Start ups where it differs from that of an ongoing company i.e. Going concerned where we have past track record as well as future trend /orders etc.

Checklist of documents for directorship in Indian companies by persons resident outside India

CS MOHIT SALUJA 11 January 2023 at 09:00

In the recent years, the Government of India has liberlised its policies for the Foreign Investors whereby they can come to India and invest in various sectors. Presently every sector except a few like railway, defence, agriculture, real estate etc are allowed by the Government, where Foreign Direct Investment can be made through automatic/ approval routes.