GUIDING DUDES

  संप्रेषण दो या दो से अधिक व्यक्तियों के बीच मौखिक, लिखित, सांकेतिक या प्रतिकात्मक माध्यम से विचार एवं सूचनाओं के प्रेषण की प्रक्रिया है। संप्रेषण हेतु सन्देश का होना आवश्यक है। संप्रेषण में पहला पक्ष प्रेषक (सन्देश भेजने वाला) तथा दूसरा पक्ष प्रेषणी (सन्देश प्राप्तकर्ता) होता है। संप्रेषण उसी समय पूर्ण होता है जब सन्देश मिल जाता है और उसकी स्वीकृति या प्रत्युत्तर दिया जाता है। संप्रेषण के प्रकार 1. मौखिक संप्रेषण  जब कोई संदेश मौखिक अर्थात मुख से बोलकर भेजा जाता है तो उसे मौखिक संप्रेषण कहते हैं। यह भाषण, मीटिंग, सामुहिक परिचर्चा, सम्मेलन, टेलीफोन पर बातचीत, रेडियो द्वारा संदेश भेजना आदि हो सकते हैं। यह संप्रेषण का प्रभावी एवं सस्ता तरीका है। यह आन्तरिक एवं बाह्य दोनों प्रकार के संप्रेषण के लिए सामान्य रूप से प्रयोग किया जाता है। मौखिक संप्रेषण की सबसे बड़ी कमी है कि इसे प्रमाणित नहीं किया जा सकता क्योंकि इसका कोई प्रमाण नहीं होता। 2. लिखित संप्रेषण  जब संदेश को लिखे गये शब्दों में भेजा जाता है, जैसे पत्र, टेलीग्राम, मेमो, सकर्लूर, नाेिटस, रिपोटर् आदि, ताे इसे लिखित संप...

  Carry Forward and Set Off of Loss from House Property [Section 71B] A loss under the head house property, if could not be set off or was not wholly set off in the same assessment year from other heads of income, will be allowed to be carried forward for 8 assessment years to claim it as a set off in the subsequent years under the head 'Income from house property'. Therefore, if the loss of house property of the previous year 2016-17 which could not be set off because of— absence of income under other head, or loss under the head house property being more than Rs. 2,00,000 in the previous year, or inadequacy of the income under other head, it may be carried forward for 8 assessment years succeeding assessment year 2017-18 (i.e. assessment years 2018-19 to 2025-26) to be set off from income under the head house property. Carry Forward and Set Off of Loss from Capital Gains Section 74 provides that where for any assessment year, the net result unde...

 Every listed company shall appoint at least one woman director within one year from the commencement of the second proviso to Section 149(1) of the Act. Every other public company having paid up share capital of Rs. 100 crores or more or turnover of Rs. 300 crore or more as on the last date of latest audited financial statements, shall also appoint at least one woman director within 1 years from the commencement of second proviso to Section 149(1) of the Act. A period of six months from the date of company’s incorporation, has been provided to enable the companies incorporated under Companies Act, 2013 to comply with this requirement. It is better to say that existing companies (under the previous companies act) has to comply the above requirements within one year and new companies (under the new companies act) has to comply within 6 months from the date of its incorporation. Further if there is any intermittent vacancy of a woman director then it shall be filled up by the board o...

The Companies Act and other statutes provide expressly the circumstances where corporate veil of a company is disregarded. Following are some of those cases: 1. Reduction in Membership: When the number of members is reduced below 7 in a public company or 2 in case of a private company and company continues to carry on business for more than 6 months after the membership has so reduced, every person who was the member of the company during the time when it carried on business after those six months and who are aware of this fact, would be severally liable for all the debts of the company contracted after six months. (Sec. 45) 2. Holding and Subsidiary Company Relationship: A company is termed as a holding company when it has the power to control the composition of the board of directors of another company or holds a majority of its share in another Company. The other company called a subsidiary of the former company has a separate legal entity. The principle of lifting the c...

  An annual general meeting (AGM) is a yearly gathering between the shareholders of a company and its board of directors. Generally, this is the only time that the directors and shareholders will meet throughout the year, so it is a chance for the directors to present the company’s annual report. AGMs are not just held by companies. For example, universities, schools, charities and unions could all be required to hold an AGM to discuss the future of the organization or institution in question.   if the quorum is not present within half-an-hour from the time appointed for holding a meeting of the company, the meeting shall stand adjourned to the same day in the next week at the same time and place, or to such other date and such other time and place as the Board may determine.  [Section 103(2)(a)] MANDATORY REQUIREMENTS 1.        If at the adjourned meeting also, a quorum is not present within half-an-hour from the time appointed for...

  A Buyback of shares is buying back of own shares by a company that was issued earlier. It is a corporate action event wherein a company makes a public announcement for the buyback offer to acquire the shares from existing shareholders within a given timeframe. The company announces an offer price for the buyback that is generally higher than the current market price. A buyback allows companies to invest in themselves. Reducing the number of shares outstanding on the market increases the proportion of shares owned by investors. A company may feel its shares are  undervalued  and do a buyback to provide investors with a return. And because the company is bullish on its current operations, a buyback also boosts the proportion of earnings that a share is allocated. This will raise the stock price if the same price-to-earnings (P/E) ratio is maintained. The share repurchase reduces the number of existing shares, making each worth a greater per...