CAclubindia Articles


Penalties after incorporation of the company - Part 1

  Neethi V. Kannanth    21 September 2022 at 08:54

If a company has defaulted any of the provisions of the Companies Act, 2013, the company as well as every officer in default have to face the consequences. The consequences can be in the nature of civil liability and criminal liability. The same has been discussed in this article.



Mandatory appointment of Company Secretary

  Affluence Advisory    21 September 2022 at 08:54

Let's go through the important aspects as well as the procedure for the appointment of the Company Secretary (C.S.).



How to invest in the NPS plan and understand the benefits

  CA Aakarsh Jain    21 September 2022 at 08:54

Here is a government program whereby you can contribute 1,000 rupees each month and, upon retirement, receive a monthly pension of 20,000 rupees. To learn every single crucial detail you should be aware of before investing, keep reading.



What are Professional Misconducts of a Chartered Accountant?

  CA Rakesh Ishi    20 September 2022 at 14:05

A Practicing Chartered Accountant abstain from soliciting clients or professional work either directly or indirectly by circular, advertisement, personal communication, or interview or by any other means



Qualifications and Disqualification of the Auditor

  Neethi V. Kannanth    20 September 2022 at 13:58

There are certain criteria set for a person to be appointed as an auditor of the company. The same is discussed in this article. Read on to know more.



Amendment in Small Company: A move toward Ease of Doing Business

  CS Divesh Goyal    20 September 2022 at 08:53

It seems that MCA frequently amending the definition of Small Company to provide many advantages to Corporates. This move of MCA is expected to lighten the compliance burden of about 400,000 companies in India.



Removal and Resignation of Auditor

  Neethi V. Kannanth    20 September 2022 at 08:53

An auditor appointed under section 139 of the Companies Act, 2013 cannot be removed from his office before the expiry of his term.



All about Import Export Code & its Registration

  Antika Mukherjee    20 September 2022 at 08:53

Any proprietorship, Company, society or charitable organization engaging in the import or export of goods or services duly, are required to get an unique 10 digit Import Export Code allotted to them by the Directorate General of Foreign Trade, Ministry of Commerce.



Digital Lending - A trap or a bonanza

  CS Komal Garg    19 September 2022 at 14:39

In the era of growing fintech companies, the option of availing loans on zero interest rates or BUY NOW PAY LATER mode are increasing at fastest pace. Companies such as Zest Money, Simpl etc., are giving credit facilities to general public to avail loans and repay the money in various monthly installments that too with no interest cost sometimes.



Circular 18/2022 issued by CBDT on Section 194R

  Shikhar Khurana    19 September 2022 at 10:48

Vide the powers conferred under sub-section (2) of section 194R of the Income Tax Act, 1961 (‘Act’) the Central Board of Direct Taxes ('CBDT') has issued guidelines for removal of difficulties in implementation of this section. These guidelines are binding on the income tax authorities and on the person providing such benefit/ perquisite.