CAclubindia Articles

AOC-4 Form in MCA: Filing Deadlines and Penalties

Suhasini 18 January 2023 at 17:08

AOC-4 is a form that is filed with the Ministry of Corporate Affairs (MCA) in India.

Holder in Due Course - Negotiable Instruments Act, 1881

FCS Deepak Pratap Singh 18 January 2023 at 14:25

A holder is a person who legally obtains the negotiable instrument, with his name entitled on it, to receive the payment from the parties liable.

Section 194IA of IT Act, 1961 - TDS on Sale of Immovable Property

CA Piyush Agarwal 18 January 2023 at 13:20

Section 194IA is inserted by Finance act 2013 and it is applicable from 01st of June, 2013.

RBI's Acquisition and Holding of Shares or Voting Rights in Banking Companies Directions, 2023

FCS Amit Kumar Sharma 18 January 2023 at 10:11

RBI has recently issued the 'Directions - Acquisition and Holding of Shares or Voting Rights in Banking Companies' in order to ensure that the ultimate ownership and control of banking companies are well diversified and the major shareholders of banking companies are 'fit and proper' on a continual basis.

Career path in CA, CS and CMA

Team IN Filings 18 January 2023 at 08:42

A Chartered Accountant (CA), a Company Secretary (CS), and a Cost and Management Accountant (CMA) are all highly qualified and respected professionals in the field of finance and accounting. They each have their own unique roles and responsibilities, but all play an important and irreplaceable role in the business world.

Payment within 180 days: Whether Blessing or Curse?

CA Raj Shah 18 January 2023 at 08:42

Recently, we are coming into the knowledge that audit u/s 66 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act”) is being carried out and in almost all the audits, one of the paras.

Difference in ITC availed in GSTR 3B versus GSTR 2A and circular 183/15/2022-GST

CA Roopa Nayak 17 January 2023 at 17:21

Under GST law, input tax credit [ITC] can be availed by the registered person on the inward supplies of goods/services used/intend to be used in course of business of making taxable supplies/zero rated supplies.

Project Report For Bank Loan

Mitali 17 January 2023 at 15:16

Project report for a bank loan is simply a document that outlines the details of a proposed project, including the project's goals, financial projections, and the collateral being offered to secure the loan.

SEBI allows Stock Exchanges to launch futures contracts in corporate bond indices

CS Lalit Rajput 17 January 2023 at 11:16

The exchanges, to start with, are permitted to launch futures contracts on corporate bond indices, Market regulatory, the Securities and Exchange Board of India (SEBI) said in a statement.