Section 2(76) - Definition of Related Party Transaction, Section 188 - Related Party Transaction and Section 189 - Registration of transactions in which directors are interested.
As per Section 186(2), no company shall directly or indirectly give any loan to any person or give any guarantee or provide security in connection with a loan to any other body corporate or person.
Analysing which are the entities to whom a company can give Loan/ Guarantee/ Security etc' under Section 185 of the Companies Act, 2013 after amendment by the Companies Amendment Act, 2017.
As per Section 187(1), 'All investments made or held by a company in any property, security or other assets shall be made and held by it in its own name.'
The SEBI has notified a new set of regulations to amend the existing SEBI (Portfolio Managers) Regulations, 2020 which shall come into force as on the date of its publication in the Official Gazette.
The SEBI has notified a new set of regulations to amend the existing SEBI (Credit Rating Agencies) Regulations, 1999 which shall come into force as on the date of its publication in the Official Gazette.
Profits and Gains of Business or Profession is considered as an important head of income while computing taxable income. Let us discuss the guiding points that should be kept in mind while computing income under PGBP.
There are different types of ITRs. The persons falling under those categories shall file the return in the respective ITR. Let us discuss the ITRs 1 to 7 in this article, for AY 2021.22.
Earlier GST Audit was to be conducted and GSTR-9C was to be certified by a CA, but this requirement has been removed, so the same is to be self-certified by the client along with a reconciliation.
Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
