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Articles Category : Companies Act
One Person Company to convert itself into a public company or a private company in certain cases.
Posted Date : 11-Mar-2017 , 11:28:42 am | Posted By Md Irsad Alam

Following are certain cases where One Person Company need to convert itself into to a public company or a private company:- 1. (i) Where the paid up share capital of an One Person Company seceeds fifty lakh repees [or less] and    (ii)  its average annual turnover during the ...

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Category : Companies Act | Comments : 0 | Hits : 315

SMALL COMPANIES UNDER COMPANIES ACT 2013
Posted Date : 16-Sep-2016 , 02:37:02 pm | Posted By FCA YOGESH BANGIA

INTRODUCTION: It’s rightly said Small businesses are vital to the success of the economy. Not only as they provide the success stories of the future, but also because they meet local, they serve the requirement of larger business. The concept of “Small Company” has been introduced...

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Category : Companies Act | Comments : 0 | Hits : 1049

Conversion Of companies
Posted Date : 28-Jun-2016 , 11:09:20 am | Posted By SHASHI RANJAN

1. One Person Company to be converted ??? Voluntary Conversion:- No such company can converted voluntary into any kind of company uless 2 years have elapsed from the date of incorporation Mandatory Conversion:-  OPC exceed the limit of Small Co. Such OPC shall be required to conve...

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Category : Companies Act | Comments : 0 | Hits : 466

Comparison between CARO 2015 & CARO 2016
Posted Date : 18-Feb-2016 , 04:26:53 pm | Posted By Mayank Agarwal

Particulars CARO, 2015 CARO, 2016 Change Remark Date of Release 10th April, 2015 To be published ------ ------ Applicable form FY on or after 1st April, 2014 FY 2015-16 onwards Applicability in respective FY Special care be taken in case of Audit of more than one FYs ...

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Category : Companies Act | Comments : 0 | Hits : 9073

Gist of Guidance Note on Accounting of CSR Expenditure
Posted Date : 29-May-2015 , 01:17:09 pm | Posted By Vivek Parakh

Gist of Guidance note on Accounting for Expenditure on CSR Activities   Introduction Applicability Companies having net worth of Rs. 500 crore or more or, Turnover of Rs. 1,000 crore or more or, Net profit of Rs. 5 crore or more If above mentioned criteria is met durin...

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Category : Companies Act | Comments : 0 | Hits : 648

Gist of Depreciation under Companies Act 2013
Posted Date : 25-May-2015 , 06:50:25 pm | Posted By Vivek Parakh

Provision as per Schedule II of Companies Act, 2013 Depreciation = allocation of depreciable amount + over useful life. Depreciable amount = Cost of Asset – Residual Value. Useful life = Expected period of use or no. of production etc. Depreciation includes amortization. For other ...

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Category : Companies Act | Comments : 0 | Hits : 1353

Incorporation of New Company by filing a single form INC 29
Posted Date : 02-May-2015 , 07:44:22 am | Posted By Vimmi

On the occasion of World Labor Day, Ministry of Corporate Affairs (MCA) introduced a major reform for entrepreneurs in India. Effective May 1st, incorporation of a new business will require only one form to be filled, against 8 earlier.   This new form is known as INC-29, and i...

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Category : Companies Act | Comments : 0 | Hits : 693

Provision of Section 180(1) of Companies Act 2013
Posted Date : 02-Apr-2015 , 06:49:05 pm | Posted By Csdiveshgoyal

PROVISION OF SECTION 180(1) OF COMPANIES ACT 2013 GOYAL DIVESH & ASSOCIATES, Practicing Company Secretary Let’s Start with Example of Section 180(1) (c) of the Companies Act, 2013 corresponds to section 293 of the companies Act, 1956 and the said section has been brought into effect fr...

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Category : Companies Act | Comments : 0 | Hits : 1126

Penalty Punishment on Auditors under Companies Act 2013
Posted Date : 02-Apr-2015 , 06:42:55 pm | Posted By Csdiveshgoyal

PENALTY & PUNISHMENT ON AUDITORS  UNDER COMPANIES ACT, 2013 GOYAL DIVESH & ASSOCIATES, Practicing Company Secretary  Contravention of Provision of Section 139-146: (Attendance in General Meeting): If any provisions of this Section contravene then:   Penalty on Company...

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Category : Companies Act | Comments : 0 | Hits : 1273

Limit Chart under Companies Act 2013
Posted Date : 02-Apr-2015 , 06:34:41 pm | Posted By Csdiveshgoyal

APPLICABLITY OF PROVISIONS UNDER COMPANIES ACT- 2013 GOYAL DIVESH & ASSOCIATES, Practicing  Company Secretary   Applicability of XBRL (Extensible Business Reporting): General Circular No. 16/2012 Dated: 06.07.2014.   Vide Companies (Filing of documents and forms in Exten...

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Category : Companies Act | Comments : 2 | Hits : 3693

Companies Act 2013 - Resolution Required to be files with ROC
Posted Date : 02-Apr-2015 , 06:21:31 pm | Posted By Csdiveshgoyal

RESOLUTION REQUIRED TO BE FILED WITH ROC IN COMPANIES ACT 2013 GOYAL DIVESH & ASSOCIATES, Practicing Company Secretary ARE U MOVING TOWARD COMPOUNDING?   The Main Reason behind writing this article is “Are We Moving Toward Compounding?”   As per Section-117 of Comp...

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Category : Companies Act | Comments : 0 | Hits : 1881

Director Report- Companies Act 2013
Posted Date : 02-Apr-2015 , 06:15:57 pm | Posted By Csdiveshgoyal

DIRECTOR REPORT COMPANIES ACT, 2013 GOYAL DIVESH & ASSOCIATES, Practicing Company Secretary Report of Board of Directors should be ‘ATTACHED’ to the Balance Sheet laid before the AGM. A directors’ report is intended to explain to shareholders, the company’s affair...

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Category : Companies Act | Comments : 0 | Hits : 1253

Compliance Checklist for small companies under Companies Act 2013
Posted Date : 02-Apr-2015 , 06:13:20 pm | Posted By Csdiveshgoyal

COMPLIANCE CHECKLIST FOR SMALL COMPANY UNDER COMPANIES ACT 2013   There are two categories of Private Limited Company for compliances purpose: Small Company Non- Small Company SMALL COMPANY: Let’s first discuss what is Small Company: INTRODUCTION: The concept of “Sm...

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Category : Companies Act | Comments : 3 | Hits : 3428

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