WebSection 2(4): repealed, on 5 December 2013, by section 4 of the Companies Amendment Act 2013 (2013 No 111). Section 2(6): inserted, on 1 April 2014, by section 24(7) of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102). Section 2(7): inserted, on 1 April 2014, by section 24(7) of the Financial Reporting (Amendments ... WebSection-B: Securities Laws. Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957; Chapter 2: The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015; Part-II: Economic Laws. Module-3. Initial Pages
Section 198 of the Companies Act, 2013 - iPleaders
Web12 Sep 2024 · Section 181 of the Companies Act, 2013 explicitly provides the provisions for Contribution to Bona fide and Charitable Funds etc. Mandatory Requirements. Shareholder’s approval in general meeting in case any contribution amount exceeds 5% of company’s average net profits of preceding 3 financial years. Following Procedure is to be Followed WebHome - Western India Regional Council of ICAI breckwell p2000i owner\\u0027s manual
Corporate Social Responsibility. 1135. - Taxmann
Web22 May 2024 · Applicability of CSR Provisions. According to the provisions of section 135 (1) of the Companies Act, 2013 Corporate Social Responsibility provisions shall be applicable to every company having: Net profit of Rs. 5 Crore (Profit Before Tax calculated in accordance with section 198) Web16 Mar 2024 · Introduction . Section 198 of the Companies Act, 2013 (‘2013 Act’), prescribes a special method for computation of ‘net profits’ of a company in a financial year — which has different rules for arriving at net profit than the one prescribed under Accounting Standards. WebExplanation 2 to section 37(1) of the Income Tax Act, 1961 which was inserted through the Finance Act, 2014 provides that any expenditure incurred by an assessee on the activities relating to CSR referred to in section 135 of the Companies Act, 2013 shall not be deemed to be an expenditure incurred by the assessee for the purposes of the business or profession. breckwell p2000fs wireless thermostat