CAclubindia Articles

What are the ROC Compliances under the Companies Act?

Taxblock 27 November 2021 at 09:24

Companies Act, 2013 provides for compulsory annual filing for all the company which are incorporated under Companies Act, 2013 or any other previous act and for all LLP under Limited Liability Partnership Act, 2008. The filing with ROC can be done once in a year or on the happening of any event.

Whether sum paid through MODVAT credit is not allowed as deduction u/s 43B

FCS Deepak Pratap Singh 27 November 2021 at 09:24

Section 43B(a), deduction is allowed on "any sum payable by the assessee by way of tax, duty, cess or fee." The scheme of s. 43B is to allow deduction when the sum is actually paid.

Overview of Virtual Meeting

Taxblock 27 November 2021 at 09:24

A meeting held totally by means of either Video conferencing or other audio-visual means is known as Virtual Meeting.

Overview of Related Party Transactions

Taxblock 27 November 2021 at 09:23

The meaning of the word 'Related Party' is given under Section 188 of the Companies Act, 2013

What is the best time to study for your exams as per experts?

Sazal Sharma 26 November 2021 at 09:44

With the everyday stresses of life, it's difficult for anyone to find time to study, especially whenever we're talking about college students or those who have jobs on the side. All of this leads to the question of when is the greatest time to study, when can they get the most done in the least amount of time?

ICAI Elections 2021 | Expectations from the New Torchbearers

Poojitha Raam Vinay 26 November 2021 at 09:44

The duly elected team of ICAI shall represent the Students and Members of the Institute in particular and the Accounting Fraternity in general. There is a big responsibility for the Team, as Members as well as Students look up to the Institute and also falls back on for guidance and support.