P2 Law, Ethics & Comm : CA IPCC / Inter


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♠️ A Notes & Lectures Sharing Channel for CA IPCC & Inter Students..!!
? IPCC/Inter ? t.me/canotes_ipcc
? Daily MCQs ? t.me/caintermcq
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👆👆 MCQs issued by ICAI for CA IPC/Inter May 19

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Репост из: CA Notes & Updates : Commerce Updates
BIG Breaking News

Ipcc/inter students Official Announcement of Results 8th February around 6pm..

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Law Amendment may19.pdf
2.0Мб
♻️ Law Amendment by ICAI
Supplementary Study Material

📌 For CA INTER/IPCC

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Репост из: CA Notes & Updates : Commerce Updates
🔰 Pattern of MCQ Questions (30 Marks) from May 2019 Exam

💁 For CA Final Old & New , CA IPCC & CA Inter

🔃Multiple choice questions (MCQs) will carry 1 or 2 marks.
🔃The 1 Mark MCQs would be in the range of 10 to 16 MCQs.
🔃The 2 Marks MCQs would be in the range of 7 to 10 MCQs.
🔃 Each MCQ will have 4 options, out of which 1 option would be the correct answer.
🔃 MCQs will be compulsory and there would be no internal or external choice in them.
🔃 MCQs may be either knowledge-based or application-based. The skill level would be either “knowledge and comprehension” or “application and analysis”.
🔃There will be no negative marking for wrong answers.
🔃 No reasoning is required for answers to MCQs

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Dictionary of Law- Legal Terms definition..pdf
6.6Мб
🎯 Law Dictionary with all Legal Terms

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SM 02 Law.pdf
3.7Мб
💁‍♂ Law Study Material by ICAI
For CA Inter (New ) May 19

🙋‍♀ Compiled by Meera

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Репост из: CA Notes & Updates : Commerce Updates
📣 ICAI - Announcement for applicability of Supplementary Study Paper of CA IPC(OLD) Paper 2: Business Law, Ethics and Communication for May, 2019 Examinations - (12-12-2018)

📣 Announcement Link :
📥https://resource.cdn.icai.org/53128bos42587.pdf

📌 ICAI published supplementary Study Paper of Paper 2: Business Law, Ethics and Communication for May, 2019 Examinations.
Download the amendments made in Business Law portion through Circulars/ Notifications! Orders issued between 1st May, 2015 and 30th April, 2018 at

📌 Download Link :
📥https://resource.cdn.icai.org/52684bos42210.pdf

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Репост из: CA Inter Notes
RTP_Law_CA_IPCC_Nov 13-Nov18.pdf
3.4Мб
📌 CA IPCC : LAW RTP Compilation from Nov' 13- Nov' 18

11 Attempts Compilation

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Репост из: CA Notes & Updates : Commerce Updates
⚫️What is the treatment of Employer and Employees contribution to EPF or ESI if the payment is made after the due date of the PF or ESI Act?

➡️Employee Contribution: -
As per supported case laws, if the payment is made before the due date of filing of IT return u/s 139(1), then there will be no disallowance.

[Refer: - DCIT v. Dewan Sugar Ltd. (2018) (ITAT-Del)/ Bihar State Warehousing Corp. Ltd. V. CIT (2017) 393 ITR 386 (Pat.)]


➡️Employer Contribution: -
As per Proviso to Section 43B, if the payment is made after the due date of relevant Act but before the due date of filing of IT return u/s 139(1), then it will be allowed as deduction.

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CA_IPCC_New_Qp2.pdf
370.2Кб
📤 CA IPCC NEW SYLLABUS NOV 18 PAPER

👉 Paper 2 Law


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CA IPCC Old QP2.pdf
290.4Кб
📤 CA IPCC OLD SYLLABUS NOV 18 PAPER

👉 Paper 2 Law


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Prospectus Three Minute Quick Summary Revision

A Company can raise capital in two ways.

One is by Private Placement and other is through a Public Offer. @cainternotes_p2

When there is Public Offer, issuing a Prospectus is mandatory.

📬 Contents of a Prospectus:

1. Names and Addresses of Directors, Legal Advisors, Auditors.

2. Dates of Opening and Closing of Public Issue of Shares @cainternotes_p2

3. Capital Structure of the Company

4. Minimum Subscription Amount

5. Details of Underwriting

Public Offer in Dematerialised Form: @cainternotes_p2

Now it is mandatory for every company to issue shares to public through Demat Form, that means Online.

📬 Shelf Prospectus:

By applying for a Shelf Prospectus, a Company make more than one public offers.

This is similar to 'Travel As You Like' ticket in local city buses. Once you take this ticket, you can board any number of buses without taking ticket everytime.

The validity of Shelf Prospectus is One Year. @cainternotes_p2

A Company which has applied for Shelf Prospectus, should file a separate document called 'Information Memorandum'.

📬 Red Herring Prospectus:

This is the prospectus issued to the public, but does not contain complete details.

For example, a Red Herring Prospectus normally does not contain the Price at which shares are being offered. @canotes_ipcc

An RHP shall be filed with ROC at least 3 days before shares are open for subscription.

📬 Abridged Prospectus:

As the name suggests, this is a shortened form of the original prospectus.

Abridged Prospectus contains the most important details that a shareholder need to know. @canotes

Normally, a Prospectus will be of 200 pages long, where as an Abridged Prospectus is 2-3 pages long.

Who are liable for any Misstatement in Prospectus:

a. Directors

b. Promoters

c. Expert @canotes

What is the Punishment for Misstatement in Prospectus**:

Section 34 and Section 35 deals with Criminal and Civil Liabilities for such Misstatement.

Persons liable shall be punishable with imprisonment which may extend to 10 years.

The Persons liable shall also compensate for the losses suffered by the shareholders.

Join @cainternotes_p2 for Company Law notes & lectures


Репост из: CA Notes & Updates : Commerce Updates
LAW TIPS

These are the five Important points i would like to tell you, so that you can correct your mistakes.

1. Practice by writing, not by looking.

Start writing what you prepared on a book.

By simply looking, all topics will be easy and in exam hall, it will become difficult to remember the points.

For Example, if you just studied the question 'Alteration of Articles', write it on a book to test yourself.

2. Length is no important

Based on my certified copies, i came to know that, even when the answer i have written is only 3/4th of the page, still i scored maximum marks.

What is important is, the vocabulary you used and how well you related your answer to the question given.

3. Section Numbers are Necessary (Not All)

Quoting Section numbers for few questions will bring good impression from examiner point of view.

You don't need to remember all section numbers. Just remember a few.

If you answered 10 question in exam, make sure that sections are quoted for at least 2 answers.

4. ICAI Study Material is best

Study from ICAI Study Material. In fact, the new study material released by ICAI for New Syllabus students is very good.

I would refer old students to use this material for preparing Company Law portion.

Most topics are similar for both students.

5. Format of Answer:

While writing any practical answer from Law, Divide it into 4 paragraphs.

In the first para, Write the provision from the Act, and quote the section number or reference to the act.

In Second Para, Explain the Provision written in First Para.

In Third, Explain how your answer is related to the question given.

In Fourth Para, give a conclusion to the question.

Remember, When you study Law, Prepare as if you are a CA and getting knowledge to answer a client's Question.

This will give you good boost in preparing for exams.

Join @canotes for Quick Updates, Notes, Study Tips & Many more things at One Place😊😊


Репост из: P2 Law, Ethics & Comm : CA IPCC / Inter
Click me 🙏 CA IPCC & Intermediate Business Law, Company Law, Ethics & Communication Notes for Nov. 18 Exams

💁‍♂ Old Course Notes
https://t.me/cainternotes_p2/334

💁‍♂ New Course Notes
https://t.me/cainternotes_p2/336

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Law_Imp Topics for nov 18.pdf
34.5Кб
📌 Revised Imp Topics for CA-Inter Company Law : Nov 18

By Nitika Bachhawat

Показано 20 последних публикаций.

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