CAclubindia Articles

Buyback of shares under Companies Act, 2013

Posted by Richa Phale 14 December 2023 221954 Views

Buyback is a mechanism that enables the company to approach the existing shareholders to repurchase/buyback the shares they hold.

Draft Notice of First Annual General Meeting & Director's Report

Posted by CS Lalit Rajput 14 December 2023 18900 Views

As per Provisions of Companies Act, 2013(For the Private Companies (Other than Small Companies & OPC)This is for your information:MCA has amended Companies

Things to be checked before Balance Sheet Finalization

Posted by Varsha Nayyar 14 December 2023 45806 Views

Balance Sheet finalization is the most important work that needs to be done for Statutory Audit. Discussing all the important points that need to be taken care of before finalization of the balance sheet.

TDS under GST - A Brief Analysis

Posted by Pralay Chakraborty 14 December 2023 10043 Views

With the notification 50/2018 (Central Tax) Dated 13.09.2018, TDS under section 51 of the CGST Act is coming into force from 01.10.2018. The notification provid...

Different kinds of Meetings and their Quorum

Posted by CS Nitika Gupta 14 December 2023 20956 Views

The definition of meeting is not provided under the Companies Act, 2013. But in layman language, a meeting is when two or more people come together to discuss one or more topics, often in a formal or business setting.

CSR - Section 135 of the Companies Act 2013

Posted by Neha Redekar 14 December 2023 25402 Views

Corporate Social Responsibility means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of the Companies Act.

Customs Duty on Imported Goods

Posted by CA Ruby Bansal 14 December 2023 1422 Views

Customs duty is a indirect tax which is imposed on goods when they cross international borders. It serves to protect a country's economy, jobs, environment, and residents by regulating the movement of goods

TCS On Remittance Under Liberalised Remittance Scheme & Overseas Tour Programme Package

Posted by Geetanjali Pandey 14 December 2023 3421 Views

In the realm of international financial transactions, the Liberalized Remittance Scheme (LRS) has become a popular avenue for Indian residents. This article delves into the intricacies of remittance under LRS and the consequential Tax Collection at Source (TCS) under Section 206C(1G) of the Income Tax Act.

GST Quarterly Return Filing Option for Small Businessman

Posted by Sparsh Wadhwa 14 December 2023 3383 Views

The Quarterly Return Filing Scheme permits eligible taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis, in preference to month-to-month.