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CAclubindia Articles


Can the Executive Chairperson be a member of the Nomination and Remuneration Committee (NRC) - A vexed Question

Posted by Ramaswami Kalidas 09 February 2023 3020 Views

Under Section 178(1) of the Companies Act, 2013 (hereinafter "The Act") Listed and other unlisted public companies which fall within the ambit of Rule 6 of the Companies (Meetings of Board and its Powers) Rules, 2014 are required to constitute the NRC of the Board.



Importance of Follow up procedure in Internal Audit

Posted by CA Amrita Chattopadhyay 09 February 2023 9293 Views

Internal audit is a process which provides assurance to the management regarding company’s risk management, control procedures and their operational efficiency.



Changes in new TDS rates, IT provisions related to online gaming - Budget 2023

Posted by FCS Deepak Pratap Singh 09 February 2023 16649 Views

Considering the large volume of revenue being generated from winnings of online games, the rise in users of such games, variety of playing options and payment options, it was expected that the government may provide clarifications on the applicability of TDS and taxation of winnings from online games



SS 4 - Report of the Board of Directors

Posted by CS Akansha Rathi 09 February 2023 2137 Views

To promote the standardised practices in preparation of Board's Report, the ICSI has issued SS-4 effective from 1st October 2018 for Voluntary adoption by the Companies.



Systemize your problem-solving process

Posted by CA Pankaj Jain 09 February 2023 2353 Views

Businesses are faced with a multitude of problems every day, from managing finances to customer satisfaction. With so many challenges to overcome, it can be overwhelming and difficult to know where to start.



Market Capitalization

Posted by CA Anurag Sharma 08 February 2023 4765 Views

In layman language, Market Cap means total current market value of outstanding shares of the company. Its based on the current value of the shares of the company. Outstanding Shares means shares issued by the company that have been held by the investors.



FAQs: MCA Extension of MCA V-3

Posted by CS Divesh Goyal 08 February 2023 6304 Views

MCA has issued a general circular on 07th  Feb 2023 subject to extension for time of filing of 45 company e-forms and PAS-03 in MCA 21 without additional fees.



Informal Guidance to proposed to be listed company

Posted by Affluence Advisory 07 February 2023 1258 Views

Informal Guidance to proposed to be listed company - Extending share-based employee benefits to employees of a subsidiary company



Forensic Accounting vs Normal Auditing: A Comparative Analyses

Posted by SAMIR CHAUDHARY 07 February 2023 13373 Views

Forensic Accounting is an emerging field for professionals. It is somewhat different than other conventional accounting and auditing practices.



How to submit Form Spice Part B on MCA V3?

Posted by CS Divesh Goyal 07 February 2023 5768 Views

In this article, the author shall discuss the questions and step by step process of Resubmit or submission of Spice Part B if name approved in V2 portal.




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