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Archive: November, 2018

Posts in November, 2018

ICAI- Why surnames used in CA name being prefixed in our organization?

November 1, 2018 9018 Views 1 comment Print

Why are surnames used in members name being prefixed in our organization? Does it not lead to promoting caste-ism and why such arrangements are being used in electoral? The electoral be corrected before going for next round of elections.

CRUX ON SS-4 : Secretarial Standard on Report of Board of Directors

November 1, 2018 6366 Views 0 comment Print

EFFECTIVE DATE  – Secretarial Standard 4 on Report of Board Of Directors shall come into effect from 1st October, 2018. This Standard is issued by the Council of the Institute of Company Secretaries of India and may be called the Secretarial Standard-4 (SS-4) on ‘Report of the Board of Directors’. The Secretarial Standards integrate, harmonise and […]

Insolvency and Bankruptcy Board of India- Few things to know

November 1, 2018 3819 Views 0 comment Print

The present situation of IL&FS is similar to “Lehman Brothers crisis” that happened way back in 2008.In the present time what has happened in IL&FS cannot be undone but the need of the hour is to find recourse for IL&FS.

Does additional fees waiver amount to compliance of Section 92/137 as well?

November 1, 2018 5955 Views 3 comments Print

Every Company under Companies Act, 2013 are required to file its Financial Statements in prescribed form within 30 days and its Annual Return within 60 days of its Annual General Meeting. The Compliance of this section is very important and delay in filing of Forms under Section 92 or Section 137 have 2 major concerns: […]

Simple Analysis on Removal of Director from Company

November 1, 2018 11802 Views 1 comment Print

As per Company Act Shareholders can Remove a Director from the Company before the expiry of his tenure, except appointment by Central Govt.  Removal requires filing of same with MCA, Roc scrutinizes every removal with care. A company may, by ordinary resolution, remove a director, not being a director appointed by the Tribunal under section 242, before the […]

Alleged Professional Misconduct issue cannot be decided based on law enacted subsequently

November 1, 2018 3705 Views 0 comment Print

Devendraa P. Kapur Vs. ICAI & Others (Appellate Authority) The Appellant has also taken a ground of Appeal before us that the Disciplinary Committee has decided these cases in accordance with the law which was not prevalent when the alleged misconduct was committed but came into effect after the amendment made in the year 2006 […]

Date extended for implementation of Track & Trace system for drug formulation export

November 1, 2018 786 Views 0 comment Print

The date for implementation of Track and Trace system for export of drug formulations with respect to maintaining the Parent-Child relationship in packaging levels and its uploading on Central Portal has been extended upto 01.07.2019 for both SSI and non SSI manufactured drugs.

Residential colony expenses – Eligibility of ITC

November 1, 2018 9978 Views 0 comment Print

With a lot of hue and cry about 20th Sep ’18 being the last date for claiming the input tax credit (ITC) for the FY 2017-18, there has been an attempt to reconcile the tax credits as per books and that as claimed in Form GSTR-3B.

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