CAclubindia Articles


All about Start-up India

  Devershi Gupta    03 December 2021 at 16:52

Under the Startup India Action Plan, startups that meet the definition as prescribed under G.S.R. notification 127 (E) are eligible to apply for recognition under the program.



Compliances to be undertaken for sale of an Undertaking

  Devershi Gupta    03 December 2021 at 16:52

In this article, sub-clause (a) of sub-section (1) of section 180 of the Act, 2013 has been discussed at length to ascertain the meaning of 'undertaking' and compliances to ensure at the time of sale, lease or disposal of undertaking.



Guidelines on TDS/TCS u/s 194O, 194Q & 206C

  Shree    03 December 2021 at 16:51

The Finance Act, 2020 and the Finance Act, 2021 have inserted sections 194-O, 194Q, and 206C(1H) to the Income-tax Act for mandating deduction and collection of tax at source on certain transactions. The guideline on TDS/TCS under Section 194O, section 194Q & Section 206C is explained as under.



Know all about AGM and matters related to it

  Devershi Gupta    03 December 2021 at 16:51

Annual General Meeting (AGM) is an important annual event where Shareholders get an opportunity to deliberate about the activities of the company. An AGM is the only meeting in which Shareholders can interact with the Management or Board of Directors of their Company



All you need to know about SAFE Funding

  Devershi Gupta    03 December 2021 at 16:51

SAFE stands for "Simple Agreement for Future Equity", and SAFE notes are a form of convertible security issued by very early start-ups to raise funds in their initial seed stage from individual angel investors.



A brief analysis on Related Party Transaction (RPT)

  Devershi Gupta    03 December 2021 at 16:51

Definition of Related Party Transactions ('RPTs') in the Act covers a wide range of transactions. Thus, it is absolutely necessary to understand the concept of identification, approval and disclosure of RPTs.



Transmission of Securities

  Devershi Gupta    03 December 2021 at 13:33

"Transmission of Securities" means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.



What PMC bank’s different classes of depositors, creditors would get if the proposed Scheme of amalgamation is approved?  

  Shivaprasad Laxman Chhatrepro badge    03 December 2021 at 10:04

After a big fraud that was reported, in September 2019, inspections conducted by RBI showed complete erosion of capital and substantial deposit erosion of the bank.



Important Topics for CA Intermediate Exams - Group 1

  Neethi V. Kannanth    03 December 2021 at 09:56

Through this article, I’ll give you the weightage on each topic which would help you in deciding what are the important topics and where should the focus be first given.



All about Sweat Equity

  Devershi Gupta    03 December 2021 at 09:55

Sweat equity is generally not monetary and, in most cases, comes in the form of physical labor, mental effort, and time. Sweat equity is commonly n the corporate world - especially for startups.