Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

September 2011

Suggested methodology for obtaining audit evidence while reporting default of Directors u/s. 274(1)(g) available online.

By Sejal Vasa, Company Secretary
Reading Time 1 mins
fiogf49gjkf0d
The MCA has enabled the viewing of companies in which a person is/was a director by using the DIN or details such as full name of the Director (as given in DIN), father’s last name and date of birth. The list shows the default, if any, of the companies in filing the Annual return and Balance Sheet which is one of the requirements u/s. 274(1)(g). The facility is available after logging in on the MCA portal using your user name and password under the head ‘Services’ — in the ‘Companies in which a person is/was a director’.

Download PDF

You May Also Like

Section 45 — Gain arising on sale of shares, acquired under an ESOP Scheme whereby right was conferred on the assessee, but the purchase price of shares was to be paid at the time of sale of shares or their redemption, after a period of 3 years from the date of grant of right under ESOP Scheme is chargeable as long-term capital gain.

Part A: ORDER of the Supreme Court