"31 January 2015" Archive

Quick Guide to Improve Your English Grammar – Part 2

Continuing with my earlier article Improve Your English Grammar – Quick Guide – Part 1, in this article I have tried to capture some more words used interchangeably by a lot of people, but in the wrong context, albeit inadvertently. ...

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Posted Under: CA, CS, CMA |

Improve Your English Grammar – Quick Guide – Part 1

English speaking or writing is a terrorized and fearful thought, especially for a lot of students and young chartered accountants. English, as lot of us believe is our weak forte and we all struggle to find it difficult to communicate in this language. The prime reason for this fear is because English is not our […]...

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Posted Under: CA, CS, CMA |

Section 14A disallowance Under Income Tax Act, 1961

 CA Ram Bajaj Introduction 1. Section 14A was first inserted by the Finance Act, 2001. However, same was inserted with retrospective effect from 1-4-1962. The inserted section reads as under:— ’14A. Expenditure incurred in relation to income not includible in total income.—For the purposes of computing the total income under th...

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Empanelment of CA Firms for Concurrent Audit of Bank of Baroda for FY 2015-16

Guideline for  Application for empanelment for Concurrent Audit with Bank of Baroda for Finacial Year 2015-16 No columns of application are to be kept blank. Incomplete applications and / or applications not in format may be rejected without any further reference. Since large number of applications is received for limited number of vacan...

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Posted Under: CA, CS, CMA |

RBI Notification on Entry of Banks into Insurance Business

With the objective of increasing insurance penetration using the entire network of bank branches, the Finance Minister in the budget speech 2013-14 announced that banks will be permitted to act as insurance brokers. Consequent to the announcement, IRDA formulated and notified the IRDA (Licensing of Banks as Insurance Brokers) Regulations,...

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Posted Under: CA, CS, CMA |

A Study on Financial Derivatives

Niraj Thapa This time I am with the new topic “Financial Derivatives”, the discussion on the said topic has been presented in power point (which is attached in this article). In the article instances have been incorporated from various international books and papers and I have acknowledged the names of writers/books wherever required,...

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Posted Under: CA, CS, CMA |

Policies and Codes to be framed by Companies

The Companies incorporated under the Indian Company Law are required to frame different Policies/ maintain systems/ plans and devise Codes of/ for the Company/ Board of Directors and Senior Management Personnel/ Directors and Employees etc. pursuant to the provisions of the Companies Act, 2013 and other corporate laws....

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Posted Under: CA, CS, CMA |

Applicability of Tax Audit & Related Income Tax Provisions

Audit of accounts of certain persons carrying on business or profession The purpose of Tax Audit is to ensure that books of Accounts have been maintained in accordance with the provisions of the Income Tax Act. Tax Audit also ensures that the Accounts are properly being presented to the Assessing Officers when called for. However [&hellip...

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How to alter 'Object Clause' Under Companies Act, 2013

This Article contains the procedure for change in Object clause of the Company Under Companies Act, 2013 with detailed documentation required. Memorandum of association is the charter of the company and defines the scope of its activities. Memorandum of association defines the relation of the company with the rights of the members of the ...

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Disclosures Of Shareholding & Control Under SEBI Regulations

Disclosures of Shareholding and Control under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations 2011-The intent behind the disclosure regime is not only to ensure that the target company is not taken by surprise but also to ensure that the price discovery in the market for the shares of the target company takes place in a...

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Posted Under: CA, CS, CMA |
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