CAclubindia Articles


SC: Collective Investment Scheme floated by a private trust is illegal

Posted by FCS Deepak Pratap Singh 08 April 2022 1577 Views

From the discussion and the decision of the Apex Court,it is clear that according to the statutory scheme a collective investment scheme can only be floated by a person in the form of a collective investment management company and not in any other form and this is why, under sub-section 2 of Section 11AA, the term “company" is used instead of "person."



Success is not a matter of choice!

Posted by CS Advocate Abhishek Goyal 07 April 2022 2529 Views

Success is a duty, an obligation and not a matter of choice certainly for all of us have a fundamental right to attain greatness in our precious lives. Make no mistake about that! 



SC: Any change in terms and conditions of insurance should be intimated to the insured at the time of renewal

Posted by FCS Deepak Pratap Singh 07 April 2022 3425 Views

The undisputed facts are that the appellants contracted with the respondent (hereinafter referred to as "the insurer") and secured a medical insurance policy (hereinafter referred to as "Mediclaim"), for the first time in 1982.



Input Service Distributor: Meaning & Compliance

Posted by CA Mohammad Kashif 06 April 2022 8526 Views

An Input service distributor (ISD) is a taxpayer who may be a supplier of goods or services or both.



Important Updates and Due Date Compliances under GST for April 2022

Posted by Tarun Kr. Gupta 06 April 2022 9868 Views

Important clarifications/ amendments issued by the Government on GST in March 2022 along with compliance timelines in April 2022



Due dates for OPC Annual Filing for FY 2021-22

Posted by Ishita Ramani 06 April 2022 7333 Views

Important Statutory Due dates for OPC Annual Filing for FY 2021-22



Corporate Compliance Calendar for the m/o April, 2022

Posted by CS Lalit Rajput 06 April 2022 4341 Views

This article contains various Compliance requirements for the Month of April, 2022 under various Statutory Laws.



ITR Filing Online for FY 2021-22 (AY 2022-23)

Posted by Ishita Ramani 06 April 2022 27242 Views

Income Tax Department has notified 7 various forms up till now i.e. Form ITR 1 to ITR 7 for filing Income Tax Return for different types of income and different types of entities.



All about Share Certificate

Posted by Neethi V. Kannanth 06 April 2022 3839 Views

A share certificate refers to a document which is issued by a company evidencing that a person named in such certificate is the owner of the shares of the Company as stated in the share certificate



Due dates for LLP Annual Filing for FY 2021-22

Posted by Ishita Ramani 06 April 2022 7789 Views

Important Statutory Due dates for LLP Annual Filing for FY 2021-22




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