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1. www.mca.gov.in › Ministry › pdfTHE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

   www.mca.gov.in › Ministry › pdf

   THE COMPANIES ACT, 2013 _____ ARRANGEMENT OF SECTIONS _____ CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent, commencement and application. 2. Definitions. CHAPTER II INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO 3. Formation of company. 4. Memorandum. 5. Articles. 6. Act to override memorandum, articles, etc. 7. Incorporation of ...

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2. ca2013.com › section-257-net-worthSection 2(57).Net Worth | Companies Act Integrated Ready ...

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   4 days ago · Regulation 2 (s) of LODR. “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account , securities premium account and debit or credit balance of profit and loss account, , after deducting the aggregate value of the accumulated losses, deferred expenditure and ...

3. kb.icai.org › pdfs › PDFFile5b27852d66ee13Frequently Asked Questions On The Companies Act, 2013

   kb.icai.org › pdfs › PDFFile5b27852d66ee13

   Feb 2, 2017 · A1. SPICE refers to “Simplified Proforma for Incorporating Company Electronically”. It is a simplified integrated process for incorporating a company in Form No. INC-32 along with e-MOA in Form No. INC-33 and e-AOA in Form No. INC-34. It has been recently introduced by the MCA and is effective from 1 October 2016.

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4. indiankanoon.org › doc › 53796765Section 2(57) in The Companies Act, 2013 - Indian Kanoon

   indiankanoon.org › doc › 53796765

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   Union of India - Subsection Section 2(57) in The Companies Act, 2013 (57) “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits [, securities premium account and debit or credit balance of profit and loss account,Subs. by Act 1 of 2018, s.2, for “and securities premium account” (w.e.f. 9-2-2018)] after deducting the aggregate ...

5. www.livelaw.in › law-firms › law-firm-articlesValuation Of Companies: A legal Analysis - LiveLaw

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   Sep 5, 2022 · The Companies Act, 2013 ("Companies Act") ... (herein referred to as the assets) or net worth of a company or its ... recognized valuers appointed under Section 247 of the Companies Act. As per ...

6. www.nseindia.com › trade › members-faqs-networthClarification on Networth Computation - NSE India

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   1 day ago · The term related party shall have the same meaning as given in clause 76 & 77 of Section 2 of Companies Act 2013 to be read with Rule 4 of the Companies (Specification and definition details) Rules, 2014. 5. Prepaid Expenses, losses. This shall include: Prepaid expenses and losses as per Balance Sheet / Trial Balance.

7. People also ask

   How is net profit computed under Section 197?

   • (1) In computing the net profits of a company in any financial year for the purpose of section 197,— the sums specified in sub-section (4) shall be deducted, and those specified in sub-section (5) shall not be deducted.

   THE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

   www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf

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   How is capital gains taxed under section 46A of the IT Act?

   • The capital gains under Section 46A of the IT Act, is limited to the extent of genuine consideration paid for buyback of shares. Any amount is paid over and above the genuine value of shares should be taxed as dividend in light of provisions of Sec. 2 (22) (a) and 2 (22) (d) of the IT Act.

   Valuation Of Companies: A legal Analysis - LiveLaw

   www.livelaw.in/law-firms/law-firm-articles-/valuation-of-companies-valuers-bill-2020national-institute-of-valuers-ministry-of-corporate-affairs-it-act-itat-commissioner-of-income-tax-central-board-of-direct-taxes-208417

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   How does an entity recognise changes in accounting estimates?

   • An entity prospectively recognises changes in accounting estimates by including the effects in profit or loss in the period affected (the period of the change and future periods), except if the change in estimate gives rise to changes in assets, liabilities or equity.

   Concepts and principles of Ind AS in a nutshell

   www.pwc.in/assets/pdfs/publications/2016/ind-as-pocket-guide-2016.pdf

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   What is net asset value & how is it calculated?

   • The Net Asset Value is generally used as the minimum break-up value for any business since this methodology ignores the future return the assets can produce and is calculated using historical accounting data that does not reflect how much the business is worth to someone who may buy or invest in the business as a going concern.

   Valuation Of Companies: A legal Analysis - LiveLaw

   www.livelaw.in/law-firms/law-firm-articles-/valuation-of-companies-valuers-bill-2020national-institute-of-valuers-ministry-of-corporate-affairs-it-act-itat-commissioner-of-income-tax-central-board-of-direct-taxes-208417

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8. www.pwc.in › assets › pdfsConcepts and principles of Ind AS in a nutshell

   www.pwc.in › assets › pdfs

   For the purpose of computing the net worth, reference should be made to the definition under the Companies Act, 2013. In accordance with section 2 (57) of the Companies Act, 2013, net worth is computed as follows: Net worth means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities