CAclubindia Articles
GST Pre-Audit: Advantages & Latest Updates
Discover the benefits of GST pre-audits to avoid penalties and interest. Stay updated with recent GST law changes and compliance requirements.
Registering an Indian Subsidiary: Key Considerations
Expanding to India? Learn what you need to know before registering an Indian subsidiary, including legal structures, FDI, and compliance.
GST Audits: Your Guide to Section 65 & Rule 101
Understand GST audits under Section 65 & Rule 101. Learn about the process, your rights, and how to ensure compliance. Get essential insights now!
Gold Purchase Rules India: Limits & Tax Guide
Understand India's gold purchase limits, cash transaction rules, PAN card requirements, and taxation on gold sales. Stay compliant with our guide.
Prepare Employee Data for Actuarial Valuations: IndAS 19 & AS 15
Learn how to prepare essential employee data and inputs for actuarial valuations under IndAS 19 & AS 15. Ensure compliance for gratuity and leave encashment plans.
Fake GST Registration Drive: Combatting Tax Evasion
Discover the government's special drive against fake GST registrations aimed at eliminating fraudulent input tax credits. Learn about verification measures and compliance.
ESOP Taxation: Understand Your Employee Stock Options
Learn how Employee Stock Option Plans (ESOPs) are taxed in the UK. Discover tax triggers, capital gains, and startup exemptions. Get informed!
Tax-Saving Fixed Deposits: Save Tax & Earn Guaranteed Returns
Discover tax-saving fixed deposits. Claim deductions up to ₹1.5 Lakhs under Section 80C and enjoy guaranteed returns with low risk. Learn more today!
Statutory Auditors: Can't Compile Financial Statements
Discover why statutory auditors cannot accept assignments for compiling financial statements from auditee company books under Section 144 of the Companies Act, 2013.
Share Capital and its Accounting Entries
26 May 2023
42315 Views
Share capital refers to the total value of shares issued by a company and held by its shareholders. It represents the initial or subsequent investment made by individuals, institutions, or other companies in exchange for ownership in the business.
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