CAclubindia Articles
PMLA Expansion: GSTN to Facilitate Information Sharing with ED and FIU
The government has issued a notification stating that the Goods and Services Tax Network (GSTN) will now come under the Prevention of Money Laundering Act (PMLA)
Can Compulsorily Convertible Debentures (CCDs) be issued under the Rights Issue?
Section 62(1)(a) of the Act regulates the issuance of shares through a rights issue to the company's existing shareholders. Section 62 states that whenever a company with a share capital proposes to increase its subscribed capital by issuing further shares
Kalpesh Jain, All India Topper (AIR-2), CA Final, May 2023 in an exclusive interaction with CAclubindia
Meet Kalpesh Jain whose sheer dedication, perseverance and brilliance have propelled him to secure an impressive second All India Rank in the prestigious CA Final exams. His unwavering commitment to excellence, coupled with countless hours of hard work and determination, has set a remarkable example for aspiring Chartered Accountants.
Auditing in CIS environment
INTRODUCTION Now-a-days, the corporate world is getting more and more inclined towards the use of Information technology (IT) and computer information system (CIS) in their daily operations. This has changed the manner in which the org
Audit of fixed assets
Objectives:- Ensure that All Expenses which need to be capitalized are capitalized; Company is maintaining proper Records of Fixed Assets; Deprecation , Profit/Loss on Fixed Assets Correctly Calculated; Compliance of Ac
How to submit Form Spice Part B on MCA V3?
In this article, the author shall discuss the questions and step by step process of Resubmit or submission of Spice Part B if name approved in V2 portal.
Issue Of Debentures Under Companies Act, 2013
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
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
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
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.
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