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	<title>TaxGuru &#187; Company Law</title>
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	<link>http://taxguru.in</link>
	<description>Complete Tax Solution</description>
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		<title>S.25 Company &#8211; Amendment in MOA without Government permission is illegal</title>
		<link>http://taxguru.in/company-law/s25-company-amendment-moa-government-permission-illegal.html</link>
		<comments>http://taxguru.in/company-law/s25-company-amendment-moa-government-permission-illegal.html#comments</comments>
		<pubDate>Thu, 24 May 2012 01:46:11 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[high court judgments]]></category>
		<category><![CDATA[section 25 company]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50313</guid>
		<description><![CDATA[The order of Sh. K.S.Mohi basically implements the resolution of DDCA dated 1.3.2007 and on which aspect I have already commented above that there is absolutely no resolution whatsoever dated 1.3.2007 and if even there is such a resolution, the same will be an illegal resolution because the same amounts to an amendment of the Memorandum of Association or Rules without prior sanction/approval of the Central Government as required under Section 25 of the Companies Act, 1956, the license granted to the DDCA and as duly incorporated in Clause 4(vii) of the Memorandum of Association.Therefore, the order dated 12.4.2007 cannot bind the appellants/plaintiffs either on principle of res judicata or because there is no resolution dated 1.3.2007 of DDCA on which the order was passed, or on the ground even if there is a resolution dated 1.3.2007, the said resolution would be an illegal resolution in the absence of any prior sanction or approval from the Central Government.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/s25-company-amendment-moa-government-permission-illegal.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Revised Schedule VI &#8211; Normally Asked Questions</title>
		<link>http://taxguru.in/company-law/revised-schedule-vi-asked-questions.html</link>
		<comments>http://taxguru.in/company-law/revised-schedule-vi-asked-questions.html#comments</comments>
		<pubDate>Wed, 23 May 2012 03:23:59 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50295</guid>
		<description><![CDATA[If the requirements of Company Act and/or Accounting Standards are different from that of Revised Schedule VI, what is the treatment to be given? If requirements of a regulatory authority like RBI are different from that of Revised Schedule VI, what treatment should be given?  Para 4.1.1 of the Revised Schedule VI necessitates that if compliance with the requirements of the Act and/or accounting standards requires a change in the treatment or disclosure in the financial statements, the requirements of the Act and/or accounting standards will prevail over the Schedule VI.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/revised-schedule-vi-asked-questions.html/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Revised criteria for declaring a Financial Institution as PFI U/s. 4A, of Companies Act, 1956</title>
		<link>http://taxguru.in/company-law/revised-criteria-declaring-financial-institution-pfi-4a-companies-act-1956.html</link>
		<comments>http://taxguru.in/company-law/revised-criteria-declaring-financial-institution-pfi-4a-companies-act-1956.html#comments</comments>
		<pubDate>Tue, 22 May 2012 05:02:27 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50292</guid>
		<description><![CDATA[General Circular No. 10/2012 The Ministry had framed certain criteria for declaring a Financial Institution as PFI under section 4A, of the Companies Act, 1956 vide General Circular No. 34/2011 dated 2.6.2011. The issue has since been revisited and it has been decided that any Financial Institution applying for declaration as PFI shall fulfill the following criteria:-]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/revised-criteria-declaring-financial-institution-pfi-4a-companies-act-1956.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Procedure for Conversion of partnership firm into company &amp; Tax Effects</title>
		<link>http://taxguru.in/company-law/procedure-for-conversion-of-partnership-firm-into-company-and-provision-of-companies-act-1956-and-the-income-tax-act-1961.html</link>
		<comments>http://taxguru.in/company-law/procedure-for-conversion-of-partnership-firm-into-company-and-provision-of-companies-act-1956-and-the-income-tax-act-1961.html#comments</comments>
		<pubDate>Mon, 21 May 2012 02:22:07 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[LLP]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=23449</guid>
		<description><![CDATA[There are various ways of converting a firm to a company, viz; slump sale, itemized sale, admitting the company as a partner, dissolution thereof and on dissolution, business being taken over by the company etc.,. Being a topic with a very vast ambit an attempt has been made hereinabove to briefly discuss two alternatives. In view of the choices available. Conversion should be made in a manner appropriate to a particular situation and in a way which is most beneficial.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/procedure-for-conversion-of-partnership-firm-into-company-and-provision-of-companies-act-1956-and-the-income-tax-act-1961.html/feed/</wfw:commentRss>
		<slash:comments>7</slash:comments>
		</item>
		<item>
		<title>Form 8,10 7 &amp; 17 Can be filed despite Default in Filing of Annual Forms</title>
		<link>http://taxguru.in/company-law/mca-form-810-7amp-17-filed-case-default-filing-annual-forms.html</link>
		<comments>http://taxguru.in/company-law/mca-form-810-7amp-17-filed-case-default-filing-annual-forms.html#comments</comments>
		<pubDate>Sun, 20 May 2012 11:54:55 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50242</guid>
		<description><![CDATA[General Circular No.09/2012 On requests received from various Corporates &#038; Professionals and difficulties experienced by the stakeholders in filing Form No.8 and Form No.10 (for modification of charges under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFESI), it has now been decided to accept filing of the followings Forms:-]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/mca-form-810-7amp-17-filed-case-default-filing-annual-forms.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Changes to name availability guidelines</title>
		<link>http://taxguru.in/company-law/availability-guidelines.html</link>
		<comments>http://taxguru.in/company-law/availability-guidelines.html#comments</comments>
		<pubDate>Sun, 20 May 2012 11:39:47 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50240</guid>
		<description><![CDATA[In view of providing better services to its stakeholders and ensuring correctness of names approved through online mode (i.e. through STP mode without backend processing by RoC user), Ministry has decided to provide a facility for verification of such names by the RoC user on a real time basis for immediate action.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/availability-guidelines.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>MCA &#8211; Induction of Union Bank of India as Payment Gateway</title>
		<link>http://taxguru.in/company-law/mca-induction-union-bank-india-payment-gateway.html</link>
		<comments>http://taxguru.in/company-law/mca-induction-union-bank-india-payment-gateway.html#comments</comments>
		<pubDate>Sun, 20 May 2012 06:38:52 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50237</guid>
		<description><![CDATA[MCA adds another payment gateway through Union Bank of India for Credit Card and Internet Banking payments w.e.f. 20th May, 2012. For credit card payments, Union Bank of India shall be charging the transaction charge of 1.6% (plus applicable Government Charges) over and above the MCA statutory payment.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/mca-induction-union-bank-india-payment-gateway.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012</title>
		<link>http://taxguru.in/company-law/investor-education-protection-fund-uploading-information-unpaid-unclaimed-amounts-lying-companies-rules-2012.html</link>
		<comments>http://taxguru.in/company-law/investor-education-protection-fund-uploading-information-unpaid-unclaimed-amounts-lying-companies-rules-2012.html#comments</comments>
		<pubDate>Sun, 20 May 2012 04:10:18 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50241</guid>
		<description><![CDATA[Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012, has mandated every company to file eForm 5INV containing the information of unclaimed and unpaid amounts as referred to in sub­section (2) of section 205C of the Companies Act, 1956.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/investor-education-protection-fund-uploading-information-unpaid-unclaimed-amounts-lying-companies-rules-2012.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Section 205A &amp; 205C of Companies Act 1956 are not violative of Article 14 of Constitution</title>
		<link>http://taxguru.in/company-law/section-205a-205c-companies-act-1956-violative-article-14-constitution.html</link>
		<comments>http://taxguru.in/company-law/section-205a-205c-companies-act-1956-violative-article-14-constitution.html#comments</comments>
		<pubDate>Wed, 16 May 2012 17:50:35 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[high court judgments]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50123</guid>
		<description><![CDATA[Reading of the judgment dated 07.7.2011 rendered in the earlier writ petition, it becomes clear that the petitioner had challenged the vires of Section 205A and 205C on the ground that these provisions were arbitrary and violative of Article 14 of the Constitution. It was also argued that these provisions could not be given retrospective effect. The petitioner had also submitted that huge corpus had accumulated in IEPF as unclaimed amount. All these contentions were taken note of and specifically rejected.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/section-205a-205c-companies-act-1956-violative-article-14-constitution.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Integration of LLP System into MCA-21</title>
		<link>http://taxguru.in/company-law/integration-llp-system-mca21.html</link>
		<comments>http://taxguru.in/company-law/integration-llp-system-mca21.html#comments</comments>
		<pubDate>Tue, 15 May 2012 01:39:18 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[LLP]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50072</guid>
		<description><![CDATA[The Ministry is in process of integration of LLP system into MCA-21 in the month of June 2012 by allowing filing &#038; approval of LLP forms at MCA-21 website (www.mca.gov.in) for better e-governance facility for stakeholders, by making necessary changes in e-forms. On post integration, old e-forms of the existing LLP system lying in “Pending User Clarification” (PUCL) status cannot be re-opened.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/integration-llp-system-mca21.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Revised Schedule VI &#8211; Key Features, Comparative analysis &amp; Format</title>
		<link>http://taxguru.in/company-law/revised-schedule-vi-key-features-comparative-analysis-format.html</link>
		<comments>http://taxguru.in/company-law/revised-schedule-vi-key-features-comparative-analysis-format.html#comments</comments>
		<pubDate>Mon, 14 May 2012 03:25:30 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[ICSI]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50045</guid>
		<description><![CDATA[Key Features of Revised Schedule VI –Balance Sheet, Statement of Profit and Loss. Comparative analysis between Revised and old Schedule VI &#038; Format of Revised Schedule VI ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/revised-schedule-vi-key-features-comparative-analysis-format.html/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Filing of Cost Audit Report (Form-I) &amp; Compliance Report (Form-A) In XBRL Mode</title>
		<link>http://taxguru.in/company-law/filing-cost-audit-report-formi-compliance-report-forma-xbrl-mode.html</link>
		<comments>http://taxguru.in/company-law/filing-cost-audit-report-formi-compliance-report-forma-xbrl-mode.html#comments</comments>
		<pubDate>Sun, 13 May 2012 04:46:54 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50024</guid>
		<description><![CDATA[MCA GENERAL CIRCULAR NO. 8/2012, DATED 10-5-2012  It has been decided by the Ministry of Corporate Affairs to mandate the cost auditors and the companies to file Cost Audit Reports (Form-I) and Compliance Reports (Form-A) for the year 2011-12 onwards (including the overdue reports relating to any previous year) by using the XBRL taxonomy. These reports, required to be filed in the XBRL format, would be based on the Taxonomy on XBRL being developed for the formats (Form-I &#038; Form-A) given in the following Rules :]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/filing-cost-audit-report-formi-compliance-report-forma-xbrl-mode.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>No separate activity code to identify Multi Level Marketing (MLM) companies</title>
		<link>http://taxguru.in/company-law/separate-activity-code-identify-multi-level-marketing-mlm-companies.html</link>
		<comments>http://taxguru.in/company-law/separate-activity-code-identify-multi-level-marketing-mlm-companies.html#comments</comments>
		<pubDate>Sat, 12 May 2012 02:55:10 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[new Companies Bill]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50012</guid>
		<description><![CDATA[There is no separate activity code to identify Multi Level Marketing (MLM) companies. Therefore, these companies cannot be separately identified from the list of companies registered under the Companies Act, 1956. Also, there are no separate guidelines for MLM companies. Hence information on action and tax collection is not available. ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/separate-activity-code-identify-multi-level-marketing-mlm-companies.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Public Inspection of Physical records at ROC West Bengal discontinued till 31.07.2012</title>
		<link>http://taxguru.in/company-law/public-inspection-physical-records-roc-west-bengal-discontinued-31072012.html</link>
		<comments>http://taxguru.in/company-law/public-inspection-physical-records-roc-west-bengal-discontinued-31072012.html#comments</comments>
		<pubDate>Thu, 10 May 2012 01:02:37 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=50005</guid>
		<description><![CDATA[Public Inspection of Physical records at the Office of the Registrar of Companies, West Bengal shall be discontinued from 1.05.2012 to 31.07.2012 due to Renovation of Record rooms/office. The Inspection of records shall be resuming from 1st Aug 2012.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/public-inspection-physical-records-roc-west-bengal-discontinued-31072012.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>How to Verify Digitally Signed Certificate on MCA21 portal</title>
		<link>http://taxguru.in/company-law/verify-digitally-signed-certificate-mca21-portal.html</link>
		<comments>http://taxguru.in/company-law/verify-digitally-signed-certificate-mca21-portal.html#comments</comments>
		<pubDate>Tue, 08 May 2012 07:18:15 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49953</guid>
		<description><![CDATA[1. You will need to click the link 'Verify digitally signed certificate' available on the MCA21 portal home page to view the same. 2. Once the CIN/Company name is entered for the Company for which the Certificate is to be viewed, a list of Forms for which Digitally Signed Certificate is  available will be displayed]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/verify-digitally-signed-certificate-mca21-portal.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Calcutta HC strictures CLB member for &#8216;copy and paste disease&#8217;, &#8216;non-application of mind</title>
		<link>http://taxguru.in/company-law/calcutta-hc-strictures-clb-member-copy-paste-disease-nonapplication-mind.html</link>
		<comments>http://taxguru.in/company-law/calcutta-hc-strictures-clb-member-copy-paste-disease-nonapplication-mind.html#comments</comments>
		<pubDate>Tue, 08 May 2012 04:59:37 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[high court judgments]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49993</guid>
		<description><![CDATA[Most of Paras 32 to 34 of the impugned CLB judgment in the instant case appear to have been physically lifted – the copy and paste disease – from a previous decision of the same member of the CLB which was taken up on appeal before the Delhi High Court which set aside the judgment and order.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/calcutta-hc-strictures-clb-member-copy-paste-disease-nonapplication-mind.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Company Law &#8211; Substitution of Forms 23C and 23D</title>
		<link>http://taxguru.in/company-law/company-law-substitution-forms-23c-23d.html</link>
		<comments>http://taxguru.in/company-law/company-law-substitution-forms-23c-23d.html#comments</comments>
		<pubDate>Sun, 06 May 2012 04:27:33 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49931</guid>
		<description><![CDATA[Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2012 - Substitution of Forms 23C and 23D. Notification No. G.S.R. 313(E), dated 24-4-2012 - In exercise of the powers conferred by sub-section (l) of section 642, read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Central Government's) General Rules and Forms, 1956, namely: ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/company-law-substitution-forms-23c-23d.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Irregularities in Sesa Goa Firm</title>
		<link>http://taxguru.in/company-law/irregularities-sesa-goa-firm.html</link>
		<comments>http://taxguru.in/company-law/irregularities-sesa-goa-firm.html#comments</comments>
		<pubDate>Sun, 06 May 2012 02:36:00 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Companies Act]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49923</guid>
		<description><![CDATA[M/s Sesa Goa Ltd (SGL) was ordered to be investigated by the SFIO on 23.10.2009 u/s 235 of the Companies Act, 1956. Based on the recommendations made by the SFIO in its investigation report prosecutions under Sections 147 and 395 of the Companies Act, 1956 have been filed in Court while prosecution for the violation u/s 211 is being filed. Further a reference is being made to the Institute of Chartered Accountants of India to initiate disciplinary action against the statutory auditors of the company for professional misconduct under schedule I and II of the Chartered Accountants Act, 1949. ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/irregularities-sesa-goa-firm.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>General Circular No. 7/2012- Name Availability Guidelines, 2011</title>
		<link>http://taxguru.in/company-law/general-circular-72012-availability-guidelines-2011.html</link>
		<comments>http://taxguru.in/company-law/general-circular-72012-availability-guidelines-2011.html#comments</comments>
		<pubDate>Wed, 02 May 2012 02:08:54 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49856</guid>
		<description><![CDATA[General Circular No. 7/2012 No.17/90/2011-CL-V Dated:25 April 2012 Sub: Name Availability Guidelines, 2011 Sir, Please refer to this Ministry&#8217;s earlier Circulars no.45/2011 dated 08.07.2011 and 48/2011 dated 22.07.2011 on the subject cited above. In this regard, I am directed to say that matter regarding availability of name by the system online without backend process by [...]]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Related Party Transactions &amp; Legal Provisions</title>
		<link>http://taxguru.in/company-law/article-on-related-party-transactions-legal-provisions.html</link>
		<comments>http://taxguru.in/company-law/article-on-related-party-transactions-legal-provisions.html#comments</comments>
		<pubDate>Thu, 26 Apr 2012 03:55:06 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Audit]]></category>
		<category><![CDATA[ICAI]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=1381</guid>
		<description><![CDATA[In this article an attempt has been made to make a analysis of provisions under different laws relating to Related Party Transactions.  An awareness of various provisions is very much required so as to take adequate care while entering into related party transaction and disclosing the same in the Financial Statements.]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Procedure for Conversion of Partnership firm into company</title>
		<link>http://taxguru.in/company-law/checklistprocedure-for-conversion-of-partnership-firm-into-a-company.html</link>
		<comments>http://taxguru.in/company-law/checklistprocedure-for-conversion-of-partnership-firm-into-a-company.html#comments</comments>
		<pubDate>Wed, 25 Apr 2012 02:55:17 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Partnership]]></category>
		<category><![CDATA[Companies Act]]></category>
		<category><![CDATA[share capital]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=12398</guid>
		<description><![CDATA[Conversion of Firm under Part IX of the Companies Act, 1956 :- The firm may be converted into a company by following the provisions of Part IX of the Companies Act, 1956. Sections 565 to 581 deal with conversion of firms into a company under the Companies Act, 1956.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/checklistprocedure-for-conversion-of-partnership-firm-into-a-company.html/feed/</wfw:commentRss>
		<slash:comments>15</slash:comments>
		</item>
		<item>
		<title>All about  Annual eFiling with ROC</title>
		<link>http://taxguru.in/company-law/annual-efiling-roc.html</link>
		<comments>http://taxguru.in/company-law/annual-efiling-roc.html#comments</comments>
		<pubDate>Wed, 25 Apr 2012 01:39:24 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>
		<category><![CDATA[ROC]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49796</guid>
		<description><![CDATA[As a part of Annual eFiling, Companies incorporated under the Companies Act, 1956 are required to efile the following documents with the Registrar of Companies (RoC): 1 Balance-Sheet - Form 23AC to be filed by all Companies* 2 Profit &#038; Loss Account-  Form 23ACA to be filed by all Companies 3 Annual Return - Form 20B to be filed by Companies having share capital 4 Annual Return -  Form 21A to be filed by companies without share capital ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/annual-efiling-roc.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Draft Guidance Note on Revised Schedule VI</title>
		<link>http://taxguru.in/company-law/draft-guidance-note-revised-schedule-vi-companies-act-1956.html</link>
		<comments>http://taxguru.in/company-law/draft-guidance-note-revised-schedule-vi-companies-act-1956.html#comments</comments>
		<pubDate>Tue, 24 Apr 2012 02:29:54 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=44196</guid>
		<description><![CDATA[Guidance Note to the Revised Schedule VI to the Companies Act, 1956 1.        Introduction1.1 Schedule VI to the Companies Act, 1956 (‘the Act’) provides the manner in which every company registered under the Act shall prepare its Balance Sheet, Statement of Profit and Loss and notes thereto. In the light of various economic and regulatory [...]]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/draft-guidance-note-revised-schedule-vi-companies-act-1956.html/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Alterations in the Schedule XIV in respect of Intangible Assets</title>
		<link>http://taxguru.in/company-law/alterations-in-the-schedule-xiv-of-the-companies-act-1956.html</link>
		<comments>http://taxguru.in/company-law/alterations-in-the-schedule-xiv-of-the-companies-act-1956.html#comments</comments>
		<pubDate>Thu, 19 Apr 2012 03:25:17 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49671</guid>
		<description><![CDATA[In Schedule XIV to the Companies Act, 1956, after serial number IV relating to Ships and the entries relating thereto, the following serial number and entries shall be inserted, namely:-]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/alterations-in-the-schedule-xiv-of-the-companies-act-1956.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Equipment belongs to vendor imported in India cannot be transferred to other on winding up of company</title>
		<link>http://taxguru.in/company-law/equipment-belongs-vendor-imported-india-transferred-winding-company.html</link>
		<comments>http://taxguru.in/company-law/equipment-belongs-vendor-imported-india-transferred-winding-company.html#comments</comments>
		<pubDate>Tue, 17 Apr 2012 04:00:40 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[high court judgments]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49636</guid>
		<description><![CDATA[This is an application for the winding up of Tantia Constructions Ltd. (hereinafter the company). It is made by a Malaysian company by the name of Road Builder (M) Sdn Bhd, (hereinafter the petitioning creditor). These two companies entered into a joint venture agreement on 14th July, 2003 for setting up a project in the State of Mizoram. After sometime, the company pulled out of it. They entered into a different relationship. The petitioning creditor agreed, on 15th December, 2007, to sell to the company plant, machinery and vehicles at a total consideration of Rs. 2,75,73,614.41/-.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/equipment-belongs-vendor-imported-india-transferred-winding-company.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Sending Annual Reports of Companies through E-Mail- Green Initiative</title>
		<link>http://taxguru.in/company-law/sending-annual-reports-companies-email-green-initiative.html</link>
		<comments>http://taxguru.in/company-law/sending-annual-reports-companies-email-green-initiative.html#comments</comments>
		<pubDate>Mon, 16 Apr 2012 00:32:32 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49619</guid>
		<description><![CDATA[As you are already aware, as a part of green initiative, the Ministry of Corporate Affairs vide its circular number 18/2011 dated 29.04.11 had clarified that a company would be in compliance of section 219(1) of the Companies Act, 1956 in case a copy of balance sheet etc. is sent by electronic mail to members of the Companies. ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/sending-annual-reports-companies-email-green-initiative.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Powers of Company Law Board to ascertain information under section 397/398?</title>
		<link>http://taxguru.in/company-law/powers-company-law-board-ascertain-information-section-397398.html</link>
		<comments>http://taxguru.in/company-law/powers-company-law-board-ascertain-information-section-397398.html#comments</comments>
		<pubDate>Sat, 14 Apr 2012 15:20:14 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Advocate V. Durga Rao]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49584</guid>
		<description><![CDATA[Shareholders qualifying under section 399 of Companies Act, 1956 can approach the Company Law Board under section 397/398 seeking preventive and remedial measures against the oppression and mis-management in the Company.  Though, section 397/398 is meant to provide relief to the minority shareholders against the actions of the majority, even the majority can approach under section 397/398 of the Companies Act, 1956 and at times, the majority may not be in actual control of the company or the majority becomes artificial minority. ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/powers-company-law-board-ascertain-information-section-397398.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>ACIT, Guwahati appointed prescribed authority for S.108(1A)(a) of Companies Act,1956</title>
		<link>http://taxguru.in/company-law/acit-guwahati-appointed-prescribed-authority-s1081aa-companies-act1956.html</link>
		<comments>http://taxguru.in/company-law/acit-guwahati-appointed-prescribed-authority-s1081aa-companies-act1956.html#comments</comments>
		<pubDate>Fri, 13 Apr 2012 03:39:28 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49541</guid>
		<description><![CDATA[S.O. 733(E). --In exercise of the powers conferred  by sub-rule (1) of rule 5A of the Companies (Central  Government's) General Rules and Forms, 1956, the Central Government hereby appoints the Assistant Commissioner  of Income-tax, Guwahati, as the prescribed authority for the purposes of clause (a) of sub-section (IA) of  Section 108 of the Companies Act, 1956 (I of 1956).  ]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/acit-guwahati-appointed-prescribed-authority-s1081aa-companies-act1956.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Referencer on MCA Circulars 2011-2012)</title>
		<link>http://taxguru.in/company-law/referencer-mca-circulars-april-2011-march-2012.html</link>
		<comments>http://taxguru.in/company-law/referencer-mca-circulars-april-2011-march-2012.html#comments</comments>
		<pubDate>Thu, 12 Apr 2012 01:48:25 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[CS Brijesh Mathur]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49520</guid>
		<description><![CDATA[1. Allotment of Director Identification Number (DIN) under Companies Act, 1956. 2. Certification of E-Forms under The Companies Act, 1956 by The Practicing Professionals. 
3. Appointment of Cost Auditor by Companies 4. Simplified Procedure for amalgamation of Government Companies u/s 396 of the Companies Act, 1956]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Once a company shows in its accounts any money under the head paid up capital than it will be presumed that share has been allotted</title>
		<link>http://taxguru.in/company-law/company-shows-accounts-money-head-paid-capital-presumed-share-allotted.html</link>
		<comments>http://taxguru.in/company-law/company-shows-accounts-money-head-paid-capital-presumed-share-allotted.html#comments</comments>
		<pubDate>Mon, 09 Apr 2012 04:30:32 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[share capital]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49482</guid>
		<description><![CDATA[The instant petition was disposed by this Bench by an order dated 13.10.2000. However, due to administrative difficulties, the same was dispatched to the parties only on 22.11.2000. Before the receipt of the said order, the petitioners had filed two applications-one on 2.11.2000 and another on 20.11.2000, enclosing therewith certain documents, which according to them [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Quick Referencer On LLP Circulars (April 2011 – March 2012)</title>
		<link>http://taxguru.in/company-law/quick-referencer-llp-circulars-april-2011-march-2012.html</link>
		<comments>http://taxguru.in/company-law/quick-referencer-llp-circulars-april-2011-march-2012.html#comments</comments>
		<pubDate>Sun, 08 Apr 2012 04:38:10 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[CS Brijesh Mathur]]></category>
		<category><![CDATA[LLP]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49462</guid>
		<description><![CDATA[Registration Of Companies Or Llps Which Have One Of Their Objectives To Do Business Of Architect. Integration Of Director’s Identification Number (Din) Issued Under Companies Act, 1956 With Designated Partnership Identification Number (Dpin) Issued Under Limited Liability Partnership (Llp) Act, 2008]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/quick-referencer-llp-circulars-april-2011-march-2012.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Major Changes in Revised / New Schedule VI</title>
		<link>http://taxguru.in/company-law/major-revised-schedule-vi.html</link>
		<comments>http://taxguru.in/company-law/major-revised-schedule-vi.html#comments</comments>
		<pubDate>Sun, 08 Apr 2012 02:29:44 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49458</guid>
		<description><![CDATA[Companies now have to follow Vertical Format for presentation of financial statements; horizontal format is no longer permitted by Revised Sch-VI.
The Schedule No. as required earlier has been replaced with Note No. Number of shares held by each shareholder holding more than 5% shares now needs to be disclosed. Such information will be based on shares held as on the balance sheet date.]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Checklist &amp; Resolutions for Appointment of Managing Director</title>
		<link>http://taxguru.in/company-law/checklist-resolutions-appointment-managing-director.html</link>
		<comments>http://taxguru.in/company-law/checklist-resolutions-appointment-managing-director.html#comments</comments>
		<pubDate>Sun, 08 Apr 2012 02:23:00 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Independent Director]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49457</guid>
		<description><![CDATA[The following are the steps involved in appointment of  Mr.  A as Managing Director in a Company who is not an Managing Director in any other Company: 1-      Convene Board Meeting, appoint Mr. A as Additional Director and pass resolution for appointment as Managing Director (sample of resolution specified hereunder) and fix date and approve notice of General Meeting for passing ordinary resolution or special resolution, as the case may be (explained hereunder)           ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Schedule VI In Excel with B/S, P/L, Notes, Disclosures, Comparison with Old</title>
		<link>http://taxguru.in/company-law/schedule-vi-excel-bs-pl-notes-disclosures-comparision.html</link>
		<comments>http://taxguru.in/company-law/schedule-vi-excel-bs-pl-notes-disclosures-comparision.html#comments</comments>
		<pubDate>Thu, 05 Apr 2012 03:45:36 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49325</guid>
		<description><![CDATA[As per the Government Notification no. F.No.2/6/2008-C.L-V dated 30-3-2011, the Revised Schedule VI is applicable for the Balance Sheet and Profit and Loss Account to be prepared for the financial year commencing on or after April 1, 2011.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/schedule-vi-excel-bs-pl-notes-disclosures-comparision.html/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Exposure Draft of General Purpose Financial Reporting XBRL Taxonomy Based on Revised Schedule VI for Commercial and Industrial Companies</title>
		<link>http://taxguru.in/company-law/exposure-draft-general-purpose-financial-reporting-xbrl-taxonomy-based-revised-schedule-vi-commercial-industrial-companies.html</link>
		<comments>http://taxguru.in/company-law/exposure-draft-general-purpose-financial-reporting-xbrl-taxonomy-based-revised-schedule-vi-commercial-industrial-companies.html#comments</comments>
		<pubDate>Wed, 04 Apr 2012 03:49:17 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[ICAI]]></category>
		<category><![CDATA[Revised schedule VI]]></category>
		<category><![CDATA[XBRL]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49346</guid>
		<description><![CDATA[With the new reporting format, the taxonomy also needed to undergo a change. Accordingly, the new taxonomy, based on the Revised Schedule VI requirements, for the Commercial &#038; Industrial (C&#038;I) companies has been developed by ICAI. The new taxonomy is a general purpose taxonomy capable of being used for filing annual financial statements for any Commercial &#038; Industrial companies. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Revised Schedule VI in Excel Format &#8211; Balance Sheet, Profit Loss A/c, Notes</title>
		<link>http://taxguru.in/company-law/format-revised-schedule-vi-companies-act-1956.html</link>
		<comments>http://taxguru.in/company-law/format-revised-schedule-vi-companies-act-1956.html#comments</comments>
		<pubDate>Tue, 03 Apr 2012 03:55:23 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Downloads]]></category>
		<category><![CDATA[Revised schedule VI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=39042</guid>
		<description><![CDATA[Ministry of Corporate Affairs [MCA], Government of India, has on 3 March 2011, hosted on its website, the revised Schedule VI to the Companies Act, 1956 which deals with the Form of Balance sheet, Profit &#038; Loss Account and disclosures to be made therein. The revised Schedule VI has been framed as per the existing non-converged Indian Accounting Standards notified under the Companies (Accounting Standards), Rules, 2006 and has no connection with the converged Indian Accounting Standards.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/format-revised-schedule-vi-companies-act-1956.html/feed/</wfw:commentRss>
		<slash:comments>19</slash:comments>
		</item>
		<item>
		<title>Updating of Income Tax PAN details in MCA21 DIN DATA by 30th April 2012</title>
		<link>http://taxguru.in/company-law/updating-income-tax-pan-details-mca21-din-data-30th-april-2012.html</link>
		<comments>http://taxguru.in/company-law/updating-income-tax-pan-details-mca21-din-data-30th-april-2012.html#comments</comments>
		<pubDate>Mon, 02 Apr 2012 13:44:59 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49881</guid>
		<description><![CDATA[General Circular No: 32/2011 dated 31/05/2011, 66/2011 Dated 4/10/2011, 70/2011 dated 15.12.2011 and 04/2012 dated 09.03.2012, Ministry of Corporate Affairs has mandated providing Income-tax Permanent Account Number (Income-tax PAN) for obtaining Director Identification Number (DIN) in case of Indian nationals.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/updating-income-tax-pan-details-mca21-din-data-30th-april-2012.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>MCA &#8211; Pay later option for Challans</title>
		<link>http://taxguru.in/company-law/mca-pay-option-challans.html</link>
		<comments>http://taxguru.in/company-law/mca-pay-option-challans.html#comments</comments>
		<pubDate>Sat, 31 Mar 2012 01:03:58 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[MCA]]></category>
		<category><![CDATA[Mohit Saluja]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49207</guid>
		<description><![CDATA[Currently, payment for MCA21 services is required to be made at the time when the E Form is uploaded and the SRN gets generated. But now the Ministry has introduced ‘Pay Later’ facility through which user can upload the eForm and can generate SRN for MCA21 services in one step and make the payment at a later point**  by using the online payment modes of Credit card or Internet banking only.]]></description>
		<wfw:commentRss>http://taxguru.in/company-law/mca-pay-option-challans.html/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Draft Manual on the functioning of Official Liquidators</title>
		<link>http://taxguru.in/company-law/draft-manual-functioning-official-liquidators.html</link>
		<comments>http://taxguru.in/company-law/draft-manual-functioning-official-liquidators.html#comments</comments>
		<pubDate>Tue, 27 Mar 2012 04:00:34 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49097</guid>
		<description><![CDATA[Chapter VII of the Companies Act deals with winding up procedures to be followed for liquidating the affairs of the company. The present Companies (Court) Rules, 1959 framed by the Hon’ble Supreme Court of India supplement the winding procedures and it has the effect of an act of Parliament. It provides for every segment of liquidation exhaustively till dissolution of a company in liquidation. However, there are certain areas where various High Court issues instructions to carry out a certain function in a particular manner thus leading to variation from the procedure followed by one Official Liquidator to the another Official Liquidator in the same matter.]]></description>
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		</item>
		<item>
		<title>Proposal to modify defination of term ‘foreign company’</title>
		<link>http://taxguru.in/company-law/proposal-modify-defination-term-foreign-company.html</link>
		<comments>http://taxguru.in/company-law/proposal-modify-defination-term-foreign-company.html#comments</comments>
		<pubDate>Mon, 26 Mar 2012 04:02:42 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[Companies Act]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49075</guid>
		<description><![CDATA[Registration of Companies The Minister of State in the Ministry of Corporate Affairs Shri R.P.N. Singh today informed the Rajya Sabha that Under the Companies Act, 1956, there is no specific provision for mandatory registration of foreign companies engaged in on-line business practices. However, keeping in view the present scenario which has been witnessing a large number of business transactions through electronic mode, the Government has proposed to modify the definition of term ‘foreign company’ under the Companies Bill, 2011 to provide for effective regulation of such entities. Clause 2(42) of the Bill, defines the term ‘foreign company’ to mean any company or body corporate incorporated outside India which,- ]]></description>
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		<item>
		<title>Implementation of XBRL</title>
		<link>http://taxguru.in/company-law/implementation-xbrl.html</link>
		<comments>http://taxguru.in/company-law/implementation-xbrl.html#comments</comments>
		<pubDate>Mon, 26 Mar 2012 04:00:38 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[XBRL]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49077</guid>
		<description><![CDATA[Implementation of XBRL The Minister of State in the Ministry of Corporate Affairs Shri R.P.N. Singh today informed the Rajya Sabha that the Ministry has set up a committee in November 2011 comprising of XBRL experts and representatives from the corporate sector as well as the Institute of Chartered Accountants of India (ICAI) with the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Constitution of a Committee to formulate a Policy Document on Corporate Governance &#8211; General Circular No. 6/2012</title>
		<link>http://taxguru.in/company-law/constitution-committee-formulate-policy-document-corporate-governance-general-circular-62012.html</link>
		<comments>http://taxguru.in/company-law/constitution-committee-formulate-policy-document-corporate-governance-general-circular-62012.html#comments</comments>
		<pubDate>Sat, 24 Mar 2012 04:06:28 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=49019</guid>
		<description><![CDATA[General Circular No. 6/2012 In continuation of this office O.M. of even number dated 7.03.2012 the undersigned is directed to say that Shri Sudhir Additional Secretary in this Ministry shall be the nominee of the Ministry of Corporate Affairs in the Committee to formulate a policy document on Corporate Governance. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Monitoring Committee for Vanishing Companies</title>
		<link>http://taxguru.in/company-law/monitoring-committee-vanishing-companies.html</link>
		<comments>http://taxguru.in/company-law/monitoring-committee-vanishing-companies.html#comments</comments>
		<pubDate>Thu, 22 Mar 2012 19:00:38 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48972</guid>
		<description><![CDATA[The Minister of State in the Ministry of Corporate Affairs Shri R.P.N. Singh today informed the Lok Sabha that The term ‘Vanishing Companies’ is applied both to the Companies which cease to file their statements of return or where, after raising capital, the whereabouts of their Registered Office or their Directors are not known. A Central Coordination and Monitoring Committee was constituted in 1999 to identify such companies and recommend further action against them. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Mandatory under Companies Act, 1956 for all companies to submit Annual Returns, Balance Sheet etc</title>
		<link>http://taxguru.in/company-law/mandatory-companies-act-1956-companies-submit-annual-returns-balance-sheet.html</link>
		<comments>http://taxguru.in/company-law/mandatory-companies-act-1956-companies-submit-annual-returns-balance-sheet.html#comments</comments>
		<pubDate>Thu, 22 Mar 2012 18:58:10 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48971</guid>
		<description><![CDATA[     Replying to a written question the Minister said  in addition to penal action, the companies, their   directors/company secretaries who have defaulted in filing their Balance Sheets and Annual Returns for 2006-07 to 2009-10 are debarred to file any document except certain event based information till they make the default good.  Such defaulting companies are identified on line through MCA-21 e-governance portal. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Committee to formulate Policy Document on Corporate Governance -General Circular No. 5/2012</title>
		<link>http://taxguru.in/company-law/constitution-committee-formulate-policy-document-corporate-governance-2.html</link>
		<comments>http://taxguru.in/company-law/constitution-committee-formulate-policy-document-corporate-governance-2.html#comments</comments>
		<pubDate>Mon, 19 Mar 2012 04:02:02 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48818</guid>
		<description><![CDATA[General Circular No. 5/2012, Dated: 19th March, 2012 In continuation of this office O.M. of even number dated 7.03.2012, the following amendments /modifications are made in the composition of the Committee to formulate a policy document on Corporate Governance.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Companies Bill, 2011 requires more disclosures/declarations by companies,promoters, first directors at Incorporation</title>
		<link>http://taxguru.in/company-law/companies-bill-2011-requires-disclosuresdeclarations-companiespromoters-directors-incorporation.html</link>
		<comments>http://taxguru.in/company-law/companies-bill-2011-requires-disclosuresdeclarations-companiespromoters-directors-incorporation.html#comments</comments>
		<pubDate>Thu, 15 Mar 2012 05:18:01 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[new Companies Bill]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48504</guid>
		<description><![CDATA[Companies Bill, 2011 provides for more detailed requirements in the form disclosures/declarations to be made by companies, and their promoters/first directors at the time of Incorporation. Detailed disclosure requirements on continuous basis have also been provided. Additionally, the Bill seeks enhancement of accountability through various clauses of the Bill viz appointment and accountability of Key Managerial Personnel, defining role of independent directors and enhanced penalties/fine/imprisonment etc. ]]></description>
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		</item>
		<item>
		<title>Computation of  limitation period begins from the date of expiry of the compliance period as provided by order u/s.234(3A)</title>
		<link>http://taxguru.in/company-law/computation-limitation-period-begins-date-expiry-compliance-period-order-us2343a.html</link>
		<comments>http://taxguru.in/company-law/computation-limitation-period-begins-date-expiry-compliance-period-order-us2343a.html#comments</comments>
		<pubDate>Wed, 14 Mar 2012 09:36:43 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[high court judgments]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48488</guid>
		<description><![CDATA[A bare perusal of section 469 CrPC makes it amply clear that the period of limitation commences from the day the offence comes to the knowledge of the complainant. In the present case the “offence” of non-compliance with the order came to the knowledge of Respondent/ Complainant when the petitioners defaulted in furnishing the details to the Respondent/ Complainant at the expiry of the compliance period of the Order dated 20.11.2006 u/s 234 (3A). ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Time for filing DIN-4 form for furnishing PAN extended to 30th April 2012</title>
		<link>http://taxguru.in/company-law/time-filing-form-din4-din-holders-furnishing-pan-update-pan-details-extended.html</link>
		<comments>http://taxguru.in/company-law/time-filing-form-din4-din-holders-furnishing-pan-update-pan-details-extended.html#comments</comments>
		<pubDate>Sat, 10 Mar 2012 01:41:48 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[company law notifications]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48318</guid>
		<description><![CDATA[General Circular No. 4/2012 - The Ministry of Corporate Affairs has extended the time for filing form DIN-4 by DIN holders for furnishing PAN and to update PAN details upto 30.04.2012 for the Allotment of Director’s Identification Number (DIN) under Companies Act, 1956. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Concept Paper on National Corporate Governance Policy, 2012 Prepared by ICSI</title>
		<link>http://taxguru.in/company-law/concept-paper-national-corporate-governance-policy-2012-prepared-icsi.html</link>
		<comments>http://taxguru.in/company-law/concept-paper-national-corporate-governance-policy-2012-prepared-icsi.html#comments</comments>
		<pubDate>Thu, 08 Mar 2012 04:10:48 +0000</pubDate>
		<dc:creator>CA Sandeep Kanoi</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[ICSI]]></category>

		<guid isPermaLink="false">http://taxguru.in/?p=48286</guid>
		<description><![CDATA[This Concept Paper on National Corporate Governance Policy, 2012 prepared by ICSI is aimed at laying down an overarching policy framework for promoting good governance practices amongst corporates by instilling principles of good governance in the various statutes, regulations and policies of the Government as applicable to corporates. Re-affirming that good corporate governance practices are [...]]]></description>
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