CAclubindia Articles


Issue Of Debentures Under Companies Act, 2013

Posted by Neha Redekar 07 July 2023 171161 Views

Debenture is a written instrument acknowledging a debt to the company. It contains a contract for repayment of principal after specified period or at option of company together with interest.



Appointment Of Internal Auditor Under Companies Act, 2013

Posted by Neha Redekar 07 July 2023 73254 Views

Internal audit is a continuous and systematic way of risk management, and proper governance in order to bring out more transparency and accountability in the company's activities.



Appointment of foreign national as a director of Indian company

Posted by CS MOHIT SALUJA 07 July 2023 27352 Views

The company’s law in India does not bar foreign nationals to become directors in Indian companies. A foreigner or a non-resident Indian can become an executive or a non-executive/independent director of Indian companies whether public or private.



SEBI notifies Compliance Report on Governance for InvITs

Posted by Affluence Advisory 07 July 2023 1432 Views

Securities Exchange Board of India ('SEBI') vide circular SEBI/HO/DDHS-PoD-2/P/CIR/2023/100 dated June 26, 2023 issued a format of Compliance Report on Governance for Infrastructure Investment Trust ('InvITs'). This circular is applicable to InvITs whose units are listed on recognised stock exchange.



Accounting Treatment and Accounting Valuation of ESOP

Posted by Guest 07 July 2023 196123 Views

Accounting Treatment and Accounting Valuation of ESOP I. What is ESOP ESOPs, �Employees Stock Ownership Plans� or "Employees Stock Options



All About ESOPs

Posted by Kunal R. Sarpal 07 July 2023 13348 Views

Employee stock options are a great way to attract top talent while not burning a hole in your wallet which may or may not have much money given



7 Major Precautions to Know While Filing ITR for Individuals

Posted by Suresh Kumawat 07 July 2023 27985 Views

Income Tax Returns (ITR) filing is a job that needs close attention. At the time of filing your ITR, the salaried person in particular is required to keep a few important considerations in mind. This crucial information would have been clarified in this extensive manual.



Reactivating an Inoperative PAN: Timeframe and Process Explained

Posted by Rashmi 07 July 2023 27086 Views

This article provides step-by-step instructions on how to link PAN with Aadhaar and check the linking status.



Salient features of LLP

Posted by Nitin Khosla 06 July 2023 76832 Views

LIMITED LIABILITY PARTNERSHIP (LLP) INTRODUCTIONLLP is an alternative corporate business form that gives the benefits of limited liability of a company and the ...



Taxation Rules for Leave Encashment - Brief Overview

Posted by CS Lalit Rajput 06 July 2023 6439 Views

Leave encashment is a process in which an employee receives monetary compensation in exchange for unused or accumulated leave days. In many organizations, emplo...




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