♠ Presently, a large number of Income-tax appeals are pending at various levels of adjudication namely, Commissioner (Appeals), Income Tax Appellate Tribunal (ITAT), High Courts, and Supreme Court. These appeals have been filed by taxpayers as well the Department. ♠ Due to the fact that every year more appeals are filed than are disposed, the […]
1. Introduction a. Limited Review can be defined as the audit of financial statements on quarterly basis. b. Listed companies are required to conduct limited review through statutory auditors c. Every listed co. under clause 41 of the listing agreement is required to furnish the unaudited quarterly result in the prescribed format to the concerned […]
Q.1 What is Form BEN – 2? Ans: According to Section 90 of Companies Act, 2013; every company is required to file the declaration to the concerned RoC i.r.o. Significant Beneficial Owners of the company, Disclosing their interest in the company by way of : – shareholding or voting rights Within 30 days of acquiring […]
This article deals with Share Capital certification applicability, its requirement and procedures to be followed while certifying the reconciliation of share capital of both listed as well as listed companies.
