IndiaLaw by assureOffice

Articles & practical guides

Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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Articles & practical guides

27 articles
Loans to Directors Section 185, Inter-Corporate Loans Section 186, Board Checklist

Loans to Directors and Inter-Corporate Finance: Sections 185 and 186

Check recipient restrictions, subsidiary exceptions, Board and member approvals, interest floors and the MBP-2 register. Seven examples show how the Companies Act tests work in practice.

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Audit Sampling & Substantive Testing under SA 530, Tolerable Error & Sample Size

SA 530 Audit Sampling: Design, Sample Size, Projection and Documentation

Apply SA 530 to statistical and non-statistical samples. Seven examples explain population design, monetary unit sampling, control deviations, projection and how to respond to insufficient evidence.

By Team assureOffice
SA 505 External Confirmations

SA 505 External Confirmations: Debtors, Creditors and Banks

Design and control external confirmations, assess response reliability, investigate differences and perform alternative procedures. Six worked audit cases show how the evidence affects accounting and reporting.

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MCA V3 Annual Filings: Form AOC-4, MGT-7/7A, AGM Deadlines & Section 403 Penalties

MCA V3 Annual Filing Guide: AOC-4, MGT-7 and MGT-7A, Deadlines and Late Fees

Calculate the deadlines for financial statements and annual returns, select the applicable MCA V3 forms, and distinguish statutory defaults from filing fee relief. Includes six worked cases and a practical filing checklist.

By Team assureOffice