CA Sandeep Kanoi ICAI President CA. K. Raghu has shown Happiness over extension of Tax Audit Report Due Date in his Messages to its member dated 22.08.2014. In his Message Mr. CA. k. Raghu has failed to take into account the anguish of fellow members over extension of Tax Audit Report Due date without extension […]
Raising of number of partners in CA Firm with reference to the provisions of Companies Act, 2013. – (02-09-2014) The Council of the Institute has clarified that the earlier restriction of maximum of 20 partners permitted for firms under section 11 of the Companies act, 1956 is no more applicable to the firms as Section […]
The Companies Act, 2013 is more than a year old now. In this brief article I intend to discuss on the aspects connected with Independent Auditors Report under the provisions of Section 143 and 145 of Companies Act, 2013 and Companies (Audit and Auditors) Rules, 2014 excluding the provisions related to audit report in case of Government Companies and other companies, where the auditor is appointed by the Comptroller and Auditor General of India.
In exercise of the powers conferred by Section 93(1) of the Finance Act, 1994, the CBEC vide its Notification No. 17/2014-ST dated August 20, 2014 has amended the Mega Exemption Notification No. 25/2012- ST dated June 20, 2012 (“the Mega Exemption Notification”) by inserting a new Entry No. 5A after Entry No. 5 which reads […]
