In the series of FAQs in this article, we have considered the critical issues around financials of a company under the Act and LODR vis-à-vis COVID-19 and have provided certain check points that the directors and the management need to adopt
Cash flow statements are to be prepared by all companies but the act also specifies a certain category of companies which are exempted from preparing the same. Such companies are One Person Company (OPC), Small Company and Dormant Company.
Auditors work in various capacities within different industries. Auditor appointment and resignation all are to be served to Registrar of Companies.
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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.
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.
A meeting held totally by means of either Video conferencing or other audio-visual means is known as Virtual Meeting.
The meaning of the word 'Related Party' is given under Section 188 of the Companies Act, 2013
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?
26 November 2021
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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.
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