Combo Offer – Bharat’s Offences under Company Law (Penalties, Punishments & Remedies), BUSINESS EXEMPTIONS, EXPENDITURE & DEDUCTIONS,GST Ready Reckoner [with Highlights of Amendments made by Finance Act, 2022], Bharat’s Standards on Auditing- A Practitioner’s Guide – FREE LAPTOP BAG WORTH RS. 1299

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Author: Kamal Garg,R.P. GARG,CA. Ashok Batra,CA Kamal Garg

ISBN: ISBN-13 : 9789386921277 & ISBN-10,978-93-94163-20-1, : 9789386921277,978-93-94163-06-5,ISBN-13 : 9789390854189 & ISBN-10 : 9789390854189

Binding: Binding

Publisher: Bharat Law House Pvt. Ltd.

Language: English

Vendor: Bharat Law House Pvt. Ltd.

BOOK – 1

About Offences under Company Law (Penalties, Punishments & Remedies)

Division 1
Incorporation of Company
Chapter 1 Incorporation of Company
Chapter 2 Formation of Companies with Charitable Objects, etc.
Chapter 3 Commencement of Business, etc.
Chapter 4 Registered Office of Company
Chapter 5 Alteration of Memorandum or Articles to be noted in every copy
Chapter 6 Rectification of Name of Company
Chapter 7 Copies of Memorandum, Articles, etc., to be given to members

Division 2
Public Offer and Allotment of Shares
Chapter 8 Matters to be stated in prospectus
Chapter 9 Issue of application forms for securities
Chapter 10 Criminal liability for mis-statements in prospectus
Chapter 11 Civil liability for mis-statements in prospectus
Chapter 12 Punishment for fraudulently inducing persons to invest money
Chapter 13 Punishment for personation for acquisition, etc., of securities
Chapter 14 Allotment of securities by company
Chapter 15 Securities to be dealt with in stock exchanges
Chapter 16 Offer or invitation for subscription of securities on private placement

Division 3
Share Capital and Debentures
Chapter 17 Certificate of shares
Chapter 18 Variation of shareholders’ rights
Chapter 19 Prohibition on issue of shares at discount
Chapter 20 Transfer and transmission of securities
Chapter 21 Punishment for personation of shareholder
Chapter 22 Refusal of registration and appeal against refusal
Chapter 23 Rectification of register of members
Chapter 24 Publication of authorised, subscribed and paid-up capital
Chapter 25 Notice to be given to registrar for alteration of share capital
Chapter 26 Reduction of share capital
Chapter 27 Restrictions on purchase by company or giving of loans by it for purchase of its shares
Chapter 28 Power of company to purchase its own securities
Chapter 29 Debentures

Division 4
Public Deposits
Chapter 30 Prohibition on acceptance of deposits from public
Chapter 31 Repayment of deposits, etc., accepted before commencement of this Act
Chapter 32 Damages for fraud
Division 5

Chapter 33 Punishment for contravention

Division 6
Registers and Returns
Chapter 34 Register of members, etc.
Chapter 35 Declaration in respect of beneficial interest in any share
Chapter 36 Power to close register of members or debenture-holders or other security holders
Chapter 37 Annual Return
Chapter 38 Place of keeping and inspection of registers, returns, etc.

Division 7
Chapter 39 Punishment for default in complying with provisions of sections 96 to 98
Chapter 40 Statement to be annexed to notice
Chapter 41 Proxies
Chapter 42 Circulation of Members’ resolution
Chapter 43 Resolutions and agreements to be filed
Chapter 44 Minutes of proceedings of general meeting, meeting of Board of Directors and other meeting and resolutions passed by postal ballot
Chapter 45 Inspection of minute-books of general meeting
Chapter 46 Report on annual general meeting

Division 8
Chapter 47 Unpaid dividend account
Chapter 48 Punishment for failure to distribute dividends

Division 9
Chapter 49 Books of Account, etc., to be kept by company
Chapter 50 Financial Statement
Chapter 51 Professional or other misconduct by any member or firm of chartered accountants
Chapter 52 Financial Statement, Board’s report, etc.
Chapter 53 Corporate Social Responsibility
Chapter 54 Right of member to copies of audited financial statement
Chapter 55 Copy of financial statement/statements to be filed with Registrar

Division 10
Audit and Auditors
Chapter 56 Removal, resignation of auditor and giving of special notice
Chapter 57 Reporting of frauds to Central Government and powers and duties of auditors
Chapter 58 Punishment for contravention of sections 139 to 146
Chapter 59 Central Government to specify audit of items of cost in respect of certain companies

Division 11
Appointment and Qualification of Director
Chapter 60 Company to have Board of Directors
Chapter 61 Appointment of Directors
Chapter 62 Prohibition to obtain more than one Director Identification Number
Chapter 63 Director to intimate Director Identification Number
Chapter 64 Company to inform director identification number to registrar
Chapter 65 Obligation to indicate Director Identification Number
Chapter 66 Right of persons other than retiring directors to stand for directorship
Chapter 67 Appointment of additional director, alternate director and nominee director
Chapter 68 Appointment of directors to be voted individually
Chapter 69 Disqualifications for appointment of director
Chapter 70 Number of directorships
Chapter 71 Duties of directors
Chapter 72 Vacation of office of director
Chapter 73 Resignation of director
Chapter 74 Removal of directors
Chapter 75 Register of directors and key managerial personnel and their shareholding
Chapter 76 Members’ right to inspect

Division 12
Directors, Meeting of Board
Chapter 77 Meetings of Board
Chapter 78 Quorum for meetings of Board
Chapter 79 Passing of resolution by circulation

Division 13
Audit Committee
Chapter 80 Audit Committee
Chapter 81 Nomination and Remuneration Committee and Stakeholders Relationship committee

Division 14
Powers of Directors
Chapter 82 Powers of Board
Chapter 83 Restrictions on Powers of Board
Chapter 84 Prohibitions and restrictions regarding political contributions and contribution to bona fide and charitable funds, etc.
Chapter 85 Power of Board and other persons to make contributions to National Defence Fund, etc.
Chapter 86 Disclosure of interest by director
Chapter 87 Loan to Directors, etc.
Chapter 88 Loan and investment by company
Chapter 89 Investments of company to be held in its own name
Chapter 90 Related Party Transactions
Chapter 91 Register of contracts or arrangements in which directors are interested
Chapter 92 Contract of employment with managing or whole-time directors
Chapter 93 Payment to director for loss of office, etc., in connection with transfer of undertaking, property or shares
Chapter 94 Restriction on non-cash transactions involving directors
Chapter 95 Contract by One Person Company
Chapter 96 Prohibition on forward dealings in securities of company by director or key managerial personnel
Chapter 97 Prohibition on insider trading of securities
Chapter 98 Appointment of managing director, whole-time director or manager
Chapter 99 Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits
Chapter 100 Compensation for loss of office of managing or whole-time director or manager
Chapter 101 Appointment of key managerial personnel
Chapter 102 Secretarial audit for bigger companies

Division 15
Inquiry and Investigation
Chapter 103 Power to call for information, inspect books and conduct inquiries
Chapter 104 Conduct of inspection and inquiry
Chapter 105 Investigation into company’s affairs in other cases
Chapter 106 Procedure, powers, etc. of inspectors
Chapter 107 Freezing of assets of company on inquiry and investigation
Chapter 108 Imposition of restrictions upon securities
Chapter 109 Actions to be taken in pursuance of inspector’s report
Chapter 110 Penalty for furnishing false statement, mutilation, destruction of documents

Division 16
Compromises, Arrangements and Amalgamations
Chapter 111 Merger and amalgamation of companies
Chapter 112 Registration of offer of schemes involving transfer of shares
Chapter 113 Preservation of books and papers of amalgamated companies

Division 17
Oppression and Mismanagement
Chapter 114 Powers of Tribunal
Chapter 115 Consequence of termination or modification of certain agreements
Chapter 116 Class action
Chapter 117 Restrictions on making application under section 248 in certain situations
Chapter 118 Fraudulent application for removal of name
Chapter 119 Appeal to Tribunal

Division 18
Registered Valuers
Chapter 120 Valuation by registered valuers

Division 19
Winding Up of Companies
Chapter 121 Directions for filing statement of affairs and Promoters, directors, etc., to co-operate with Company Liquidator
Chapter 122 Dissolution of company by Tribunal
Chapter 123 Offences by officers of companies in liquidation
Chapter 124 Penalty for frauds by officers
Chapter 125 Liability where proper accounts not kept
Chapter 126 Liability for fraudulent conduct of business
Chapter 127 Power of Tribunal to assess damages against delinquent directors, etc.
Chapter 128 Liability under sections 339 and 340 to extend to partners or directors in firms or companies
Chapter 129 Prosecution of delinquent officers and members of company
Chapter 130 Statement that company is in liquidation
Chapter 131 Disposal of books and papers of company
Chapter 132 Information as to pending liquidations
Chapter 133 Liquidator to make returns, etc.
Chapter 134 Powers of Tribunal to declare dissolution of company void

Division 20
Foreign Company
Chapter 135 Application of Act to foreign companies

Division 21
Fee for Filing, Etc.
Chapter 136 Fee for filing, etc.

Division 22
Other Offences
Chapter 137 Power of Central Government to direct companies to furnish information or statistics
Chapter 138 Power to punish for contempt
Chapter 139 Punishment for false statement
Chapter 140 Punishment for false evidence
Chapter 141 Punishment where no specific penalty or punishment is provided
Chapter 142 Punishment/penalty in case of repeated default
Chapter 143 Punishment for wrongful withholding of property
Chapter 144 Punishment for improper use of “Limited” or “Private Limited”
Chapter 145 Dormant Company
Chapter 146 Prohibition of association or partnership of persons exceeding certain number

Division 23
Punishment for Fraud
Chapter 147 Punishment for fraud
Chapter 148 Factors for determining level of punishment and Lesser penalties for certain companies

Division 24
Compounding of Offences and Other Remedies
Chapter 149 Adjudication of Penalties
Chapter 150 Introduction to Compounding of Offences
Chapter 151 Compounding of Offences and Other Remedies under Company Law
Chapter 152 Special Courts under the Companies Act, 2013.



Chapter 1      Introduction

Chapter 2      Exemptions at threshold

Chapter 3      Business income (Section 28)

Chapter 4      Business income computation (Section 29)

Chapter 5      Rent, rates, taxes, repair, insurance for premises (Section 30)

Chapter 6      Repairs and insurance of machinery, plant or furniture (Section 31)

Chapter 7      Depreciation (Section 32)

Chapter 8      Development/Investment allowances

Chapter 9      Weighted deductions and amortizations (Section 35, 35A to 35E)

Chapter 10    Other deductions (Section 36)

Chapter 11    General deductions (Section 37)

Chapter 12    Partly business deductions (Sections 38-40A)

Chapter 13    Remission/cessation of allowed deductions (Section 41)

Chapter 14    Special deductions for oil business (Section 42)

Chapter 15    Definitions of terms (Section 43)

Chapter 16    Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)

Chapter 17    Accounts and audit (Sections 44AA-44AB)

Chapter 18    Set off, or carry forward allowances (Sections 70 to 80)

Chapter 19    Deductions from income (Chapter VIA: Sections 80A to 80U)


BOOK – 3

About G S T Ready Reckoner [with Highlights of Amendments made by Finance Act, 2022]

Division I


GST Compliance Calendar for February, 2022 to March, 2023

Referencer 1       Meanings of various terms under GST and Customs

Referencer 2       Extension of time limit for different returns

Referencer 3       State/UT Codes

Referencer 4       Rate of Interest Payable under Different Situations

Referencer 5       Important issues regarding Summon under section 70 of the CGST Act

Referencer 6       Penalties, late fee, fine or any other penal action under GST Act(s)

Referencer 7       Prosecution under the GST Act(s)

Referencer 8       Various forms under GST

Referencer 9       Different types of persons under GST

Referencer 10     Various types of supply under GST

Referencer 11     Suggestive Format of Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher Etc.

Division II

Practice and Procedure

Chapter 1           Introduction and Overview of GST

Chapter 2           Concept of supply including Intra-State & Inter-State Supply

Chapter 3           Place of supply of goods or services or both

Chapter 4           Zero-Rated Supply (including Exports) and Imports

Chapter 5           Levy of Tax

Chapter 6           Registration

Chapter 7           Electronic Commerce including TCS

Chapter 8           Valuation of Taxable Supply

Chapter 9           Input Tax Credit

Chapter 10         Time of Supply and Payment of Tax

Chapter 11         Reverse Charge under GST

Chapter 12         Tax Invoice, Credit and Debit Notes

Chapter 13         Returns including GST Practitioners

Chapter 14         Refunds

Chapter 15         Accounts and Records

Chapter 16         Offences, Penalties and Prosecution

Chapter 17         Transitional Provisions

Chapter 18         Assessment under GST

Chapter 19         Audit under GST

Chapter 20         Inspection, Search, Seizure, Arrest and E-Way Rules

Chapter 21         Demand and Recovery

Chapter 22         Appeals and Revision

Chapter 23         Advance Ruling

Chapter 24         Liability to pay in certain cases

Division III

Exempted Goods and GST Rates on Goods

Part A    Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B    Exempted Goods Specified under IGST Act Only

Part C    CGST Rates of Goods with HSN Codes

Part D    Exemption from Compensation Cess on Supply of Specified Goods

Part E    Compensation Cess Rates on Specified Goods

Division IV

Exempted Services and GST Rates on Services

Part A    Exempted Services both under CGST and IGST Acts

Part B    Exempted Services Specified under IGST Act Only

Part C    CGST Rates of Services with Accounting Codes

Part D    Scheme of broad classification of services under GST

Part E    Compensation Cess rates on services

Division V

Summary of Notifications/Circulars/Orders/
ROD Orders/Press Releases/GST
Portal Updates

  1. Central Tax [CT] Notifications
  2. Central Tax (Rate) Notifications
  3. Integrated Tax [IT] Notifications
  4. Integrated Tax (Rate) Notifications
  5. Compensation Cess Notifications
  6. Compensation Cess (Rate) Notifications
  7. Central Tax Circulars
  8. Integrated Tax Circulars
  9. Compensation Cess Circular
  10. Central Tax Orders
  11. CGST (Removal of Difficulties) Orders
  12. Press Releases issued under GST

BOOK – 4

Bharat’s Standards on Auditing- A Practitioner’s Guide by CA Kamal Garg – 2nd Edition 2022.

About Standards on Auditing- A Practitioner’s Guide :

Division I

Statutory Auditors’ Practice Pointer References to Engagement and Quality Control Standards

List of Standards of Auditing (SAs), Standards of Review Engagements, Standard on Assurance Engagements (SAEs), Standards on Related Services (SRSs)

Chapter 1      SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

Chapter 2      SA 210: Agreeing the Terms of Audit Engagements

Chapter 3      SA 220: Quality Control for an Audit of Financial Statements

Chapter 4      SA 230: Audit Documentation

Chapter 5      SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements

Chapter 6      SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements

Chapter 7      SA 260: Communication with those Charged with Governance (Revised)

Chapter 8      SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management

Chapter 9      SA 299: Joint Audit of Financial Statement (Revised)

Chapter 10    SA 300: Planning an Audit of Financial Statements

Chapter 11    SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Chapter 12    SA 320: Materiality in Planning and Performing an Audit

Chapter 13    SA 330: The Auditor’s Responses to Assessed Risks

Chapter 14    SA 402: Audit Considerations Relating to an Entity Using a Service Organisation

Chapter 15    SA 450: Evaluation of Misstatements Identified During the Audit

Chapter 16    SA 500: Audit Evidence

Chapter 17    SA 501: Audit Evidence — Specific Considerations for Selected Items

Chapter 18    SA 505: External Confirmations

Chapter 19    SA 510: Initial Audit Engagements — Opening Balances

Chapter 20    SA 520: Analytical Procedures

Chapter 21    SA 530: Audit Sampling

Chapter 22    SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures

Chapter 23    SA 550: Related Parties

Chapter 24    SA 560: Subsequent Events

Chapter 25    SA 570: Going Concern (Revised)

Chapter 26    SA 580: Written Representations

Chapter 27    SA 600: Using the Work of Another Auditor

Chapter 28    SA 610: Using the Work of Internal Auditors (Revised)

Chapter 29    SA 620: Using the Work of an Auditor’s Expert

Chapter 30    SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)

Chapter 31    SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report

Chapter 32    SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised)

Chapter 33    SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)

Chapter 34    SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements

Chapter 35    SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)

Chapter 36    SA 800: Considerations – Audits of Single Financial Statements Prepared in Accordance with Special Purpose Frameworks

Chapter 37    SA 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Chapter 38    SA 810: Engagements to Report on Summary Financial Statements

Chapter 39    SRE 2400: Engagements to Review Historical Financial Statements (Revised)

Chapter 40    SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity

Chapter 41    SAE 3400: The Examination of Prospective Financial Information

Chapter 42    SAE 3402: Assurance Reports on Controls at a Service Organisation

Chapter 43    SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Chapter 44    SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial Information

Chapter 45    SRS 4410: Compilation Engagements (Revised)

Division II

Statutory Auditors’ Practice Pointers on Accounting Standards, CARO Checklist, Audit Checklists for Items of Financial Statements and Reporting and Letter Formats

Chapter 1      Audit of Items of Financial Statements

Chapter 2       Schedule III (2021 Amendments)

Chapter 3      Companies (Auditor’s Report) Order, 2016 — Checklist

Chapter 4      Companies (Auditor’s Report) Order, 2020 — Checklist

Chapter 5      Practice Pointer Queries on Accounting Standards

Chapter 6      Various Formats for Reporting and Documentation under Engagement and Quality Control Standards

Appendix       Schedule III


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