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How many Extra Ordinary General Meetings should be
conducted for a financial year
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Answer Posted / malaypota
There is no provision in the Companies Act that how many
EGM be convened in a Financial year.So as and when
requirement is arised for members's consent for
transacting business, and if, it is not possible to have
members's consent by way of postal ballot process under
saction 192A of the Companies Act to transact the business
and it is also not possible to wait up to the next AGM in
such case there may be any numbers of EGM may be called by
a company keeping in view other requirement of the
Companies Act like length of notice for EGM shotrt Notice
for EGM etc.This is my view
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Income Tax Department sends cheque for INR 2 Crore as Refund after completion of Assessment for A.Y.2011 - 2012 to a Company. As per IT Return filed for this year I.T. due to Government was INR 60 Lac but was assessed at INR 70 Lac. TDS due to Company was INR 3 Crore which was admitted as INR 2.7 Crore by Government. Government also adjusts Tax dues for A.Y. 2009 - 2010 of INR 40 Lac which was disputed earlier by the Company and Appeal was lying with the CIT. Government pays Interest to the Company amounting to INR 40 Lac. Provision for Income Tax made by the Company in its accounts for F.Y. 2010 - 2011 (A.Y. 2011 - 2012) was INR 50 Lac. What would be the Journal Entry at the time of receipt of Refund of INR 2 Crore from the Government in A.Y. 2014 - 2015 in the books of the Company?
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