CAclubindia Articles
Registering as an Indian Subsidiary Company: Things you should know
An Indian subsidiary refers to a company that is owned or controlled by another company. It is a business entity where the majority or partial ownership lies with a holding company.
An Overview of Trusts
A Trust is not a separate legal entity, therefore the tax law uses the concept of the representative assessee to tax the trust as given under section 160 of the Income Tax Act, 1961.
Penalty for non-compliance with companies main objective
As stated in Section 4 of the 2013 Companies Act when combined with Section 10. The Act's provisions under section 4(1)(c) state, among other things, that the company's memorandum must list the object for which it is intended to be formed as well as any other information deemed relevant to those purposes.
Demystifying GST Audits: A Comprehensive Guide to Section 65 & Rule 101 - Essential Insights for Businesses
In this article, we will delve into the intricacies of these provisions, shedding light on the audit process from both the taxpayer's and the tax authorities' perspectives.
Comprehensive Guide to Gold Purchases, Possession Limits and Taxation in India
Considering the cash transaction limits under income tax laws, transactions in cash above Rs 2 lakh in a single day are not permitted. Section 269ST of the Income Tax Act, 1961, prohibits cash transactions exceeding Rs 2 lakh in a single day or in aggregate from a person.
How to prepare Employees Data and Inputs for Actuarial Valuations in compliance of IndAS 19 & AS 15R for Employee Benefit Plans
This article is prepared to help the company officials (I.E. HR, Accountant, Finance Managers, & Company Secretary) involved in preparation of Actuarial Inputs for Actuarial Valuations in compliance of AS 15 (Revised 2005) & IndAS 19 to understands various technical points while preparing the Inputs.
Specimen of Minutes of Board Meeting
Minutes of the meeting are an integral document of the Company, which need to be prepared and maintained in an equivalent manner with that of books of accounts. The minutes are the summary of the distilled wisdom of the Board of directors, their view
What is DISA?
DISA is a Diploma in Information Systems Audit with the ISA qualification. The course offers members and students, a means to add value to their professional career, together with technology application.
Drive Against Fake GST Registration
23 May 2023
16247 Views
GST came into force on 1st July, 2017 and we will be celebrating 6 years of GST this year. Currently, there are 1.39 crore businesses registered under GST.
Employee Stock Option Plan (ESOP) and its taxability
ESOP are employee benefit plans that offer employees ownership interest in the organization they work. In other words, ESOP are the right / option given to eligible employees by the employers to buy equity shares of the company at a predetermined rate within a stipulated time.
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