CAclubindia Articles

Exemption to Section 64VB of the Insurance Act, 1938

FCS Deepak Pratap Singh 16 September 2021 at 09:39

The provisions of Section 64VB of the Insurance Act, 138 provides that an insurance company will not resume/accept risk unless insurance premium received in advance or before the date of assumption of risk.

Procedure of lodging complaint with the Insurance Ombudsman

FCS Deepak Pratap Singh 16 September 2021 at 09:39

The government has provided various forums for resolution of disputes of dissatisfied policyholders and the “Insurance Ombudsman" is one of them.

Personally Tried and Tested 4 Tips to Study and Sit for Long Hours

Varsha Nayyar 16 September 2021 at 09:39

As CA/CS/CMA students, it's the primary need for us due to so big syllabus to Study for long hours but we fail to focus and sit for long hours.

Concept & Meaning of Turnover in Tax Audit

CA.R.S.KALRA 15 September 2021 at 17:35

'Turnover', 'Gross Receipts' and 'Sales' are the buzzwords during this Tax Audit season. Incidentally, they are the very starting point of a Tax Audit. They form the qualifying criteria, determine whether a taxpayer is liable to tax audit during a given year.

Process of Extension of AGM Annual General Meeting

CS Divesh Goyal 15 September 2021 at 15:42

In this editorial, the author shall discuss the Process and provisions of extension of Due Date of Annual General Meeting (hereafter referred as "AGM").

Unpublished Price Sensitive Information (UPSI) - Why and How we Need to Keep it Safe

CS SANDEEP CHAUHAN 15 September 2021 at 10:29

Reg. 2(1)(n) the SEBI (Prohibition of Insider Trading) Regulations, 2015 ("PIT Regulations") defines UPSI which is an inclusive definition and includes certain information as financial results, dividends, change in capital structure, mergers, de-mergers, acquisitions, delistings, disposals and expansion of business and such other transactions, changes in KMP.