Ministry of Corporate Affairs ('MCA') vide its circular dt: December 28, 2022 allowed Companies to convene EGM or AGM through Video Conferencing (VC) of Other Audio Visual Means ('OAVM'). This extension is allowed till September 30, 2023.
A non-banking institution which is a company and has the principal business of receiving deposits under any scheme or arrangement by any mode is also a non-banking financial company (Residuary non-banking company).
12 January 2023
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An audit report is a document that presents the findings of an audit. Audits are conducted to assess the accuracy and compliance of financial statements and records and an audit report is the written documentation of the auditor's findings and conclusions.
Accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making business decisions. ...
Valuation refers to calculation of value of the business/underlying asset/liabilities of entity.
Meet Shikha Jain - CA Final Nov 2022 (AIR 2) who grew up in Indore city of Madhya Pradesh with her elder sister Disha Jain who is also a CA and her source of inspiration in her preparation journey.
An Automated Valuation Model (AVM) is an algorithm that uses statistical methods to value properties
Any payment made to non-resident or to a foreign company whereby tax has to be deducted under Section 195 of Income tax Act ('IT ACT'). There are lot of complexities in dealing with this aspect which will be discussed in this missive.
This Article is written with a view to understanding the Valuation of Start ups where it differs from that of an ongoing company i.e. Going concerned where we have past track record as well as future trend /orders etc.
In the recent years, the Government of India has liberlised its policies for the Foreign Investors whereby they can come to India and invest in various sectors. Presently every sector except a few like railway, defence, agriculture, real estate etc are allowed by the Government, where Foreign Direct Investment can be made through automatic/ approval routes.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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