CA Firms in Bangalore (CA Articleship Firms in Bangalore)

CA Firms in Bangalore area listed out Below:

CA Students looking for best Articleship firms in Bangalore can choose any one of the Audit Firms based on their requirement. We are providing the details of some of the top rated CA Firms in Bangalore area. This list of CA Firms has been Hand Picked based on the Top Ratings of fellow CA Students. This list is the Exclusive property of CA Rockers and users are requested to not to copy the content for commercial purposes.
For list of CA Firms in other cities like Chennai, Mumbai, Delhi, Hyderabad, Ahmadbaad, Students are suggested to go though the other posts related to CA Firms in respective cities.
Best CA Firms in Bangalore
Firm NameFirm AddressContact No
Ashok Kumar Prabhashankar & Co
#73, Millers Road, Benson Town, Bangalore,Karnataka,India
Zip/Pin- 560042
B K Agarwal & Co
No. 18 Lds Arcade S‐2 First Floor 11th Cross Cubbonpet, Hudson Circle, Bangalore,Karnataka,India
Zip/Pin- 560002
Agarwala Pankaj & Associates
Manar Elegance, Hsr Layout, Sector - , Koramangala, Bangalore,Karnataka,India
Zip/Pin- 560102
Jain Ambavat & Associates
Svr Layout, Near Sony World Junction, Koramangala, Bangalore,Karnataka,India
Bakale & Co.
No-36/2, Opp. Wilson Garden Club, 9th Cross, Wilson Garden, Wilson Garden, Bangalore,Karnataka,India
Zip/Pin- 560027
Kumar & Raghuveer
10/6 2nd Floor 6th Cross Victoria Layout , Residency Road, Bangalore,Karnataka,India.
Zip/Pin- 560047
Prakash S D & Co
1st Floor, Srinivasa Stores, 9th Crosss,3rd Main, Chamarajpet, Bangalore,Karnataka,India.
Zip/Pin- 560018
CK Dhanani & Co
ramesh mansion,2nd floor,above canara bank,near indiranagar BDA complex, Indiranagar 2nd stage, Bangalore,Karnataka,India.
Zip/Pin- 560038
Raju Jugraj Jain & Co
No.2, Third Floor, (beside Uma Theatre) Appu Rao Road, 6th Main Road, ,Bangalore, Chamarajpet, Bangalore,Karnataka,India.
M Y & C O
#20, Friends Colony, B H C S Layout, Uttarahalli Main Road , PadmanabhaNagar, Bangalore,Karnataka,India.
Lakshmaiah Setty & Co
# P, Rudrappa Compound, Ii Cross, H.siddaiah Road, Opp To Urvashi Theatre & Behind Mtr Restaraunt, H Siddaiah Road, Bangalore,Karnataka,India.
Zip/Pin- 560002
Birju Kumar & Associates
 No. 3/1, 1st Floor, Above Canara Bank, Tumkur Road, Peenya, Yeshwanthpur, Bangalore,Karnataka,India.
Zip/Pin- 560058
Raju Jugraj Jain & CoNo.2, Third Floor, (beside Uma Theatre) Appu Rao Road, 6th Main Road, Chamarajpet, Bangalore,Karnataka,India. Zip/Pin-
Chopda & Kataria
No 219 , Kamaraj Road, Bangalore,Karnataka,India.
Zip/Pin- 560042
Ravi & Rakesh
No.140, Swamy Krupa, 5th Main, 7th Block, 4th Phase, Banshankari 3rd Stage, PadmanabhaNagar, Bangalore,Karnataka,India.
Zip/Pin- 560085
V A Venkatram & Co
#37/a, 6th Main, 12th A Cross, 3rd Phase , J P Nagar, Bangalore,Karnataka,India.
Zip/Pin- 560078
Vagrecha & Associates
#4,2nd Floor, Venketeshwara Complex,thubarahalli Bus Stop, Near Health And Glow,varthur Main Road, Varthur, Bangalore,Karnataka,India.
Zip/Pin- 560066
S S Javali & Associates
#19, Kaveriappa Layout, Miller Tank Bund Road, Vasanth Nagar, Bangalore,Karnataka,India.
Zip/Pin- 560052
D Arvind & Associates
403, Chaitanya, 2nd Sector, H S R Lay Out , Koramangala, Bangalore,Karnataka,India.
Zip/Pin- 560102
Chinnappa & Associates
210,2nd Floor, Commerce House, Cunningham Road, Bangalore,Karnataka,India.
Zip/Pin- 560052
Mahesh V And Associates
No 55/1, Ground Floor, Kalpavruksha Residency, 17th Cross, Malleswaram, Bangalore,Karnataka,India.
Zip/Pin- 560055
# 3055 A/B, 2nd Floor, New .10, 6th Block, Gayathri Nagar Main Road, Bangalore , Rajaji Nagar , Bangalore,Karnataka,India.Zip/Pin- 560021
#3055, A/B 2ND FLOOR, 6TH BLOCK, GAYATHRI NAGAR MAIN ROAD, BANGALORE, Rajaji Nagar , Bangalore,Karnataka,India.
Zip/Pin- 560021
Padmini V & associates
116/6,1st floor,malleswaram 11th cross, Malleswaram, Bangalore,Karnataka,India.
Zip/Pin- 560003
Pasha & Co
No.124,2nd Floor, Near Jyothi Nivas College, 5th Block, K H B Colony, Koramangala, Bangalore,Karnataka,India.
Zip/Pin- 560095
Jayakumar J & Associates
99, I Floor, 6 Main, Near Nandini Theatre, Woc Road, Mahalakshmi Puram, Bangalore,Karnataka,India.
Zip/Pin- 560086
R Shashidhara & Co
29/1, I Floor, 5th Main, Gandhi Nagar, Bangalore,Karnataka,India.
Zip/Pin- 560009
J Sathish& Associates
100/2, 6tha Main, Tata Silk Farm,, Basavanagudi, Bangalore,Karnataka,India.
Zip/Pin- 560004
B C Shetty & Co
Mes College Road, B/w 4th & 6th Main, Malleswaram, Bangalore,Karnataka,India.
Zip/Pin- 560003
Ranga & Co
No.112, 2nd Floor, R V Road , V V Puram, Bangalore,Karnataka,India.Zip/Pin- 560004
Nagesh & Associates
No.238, 2nd Floor, Krishnarao Scindhia Road, R V Road Cross, V V Puram, Basavanagudi, Bangalore,Karnataka,India.
Zip/Pin- 560004
Chellur & Prasad
No.34/5 Ground Floor, Sahakara Nagar, G- Block, Behind Big Market, Hebbal, Bangalore,Karnataka,India.
Zip/Pin- 560092
Vasista & Associates
No 87, 3rd Cross, Sri Ranga Nagar, Banashankari 3rd Stage, Basavanagudi, Bangalore,Karnataka,India.
Zip/Pin- 560085
Padmini V & Associates
116/2, Next To Union Bank, 11th Cross., Malleswaram, Bangalore,Karnataka,India.
Zip/Pin- 560003
V K Nirananjan & Co
Kurubara Sangha Building, 202 & 204, Kanakadasa Circle, Kaidasa Marga, Gandhi Nagar, Bangalore,Karnataka,India.
Zip/Pin- 560009
T V S Raghavan & Co
1280/1, Madhuban First A Cross, 2nd Phase, J P Nagar, Bangalore,Karnataka,India.
Zip/Pin- 560078
Anil B Jain & Associates
635/b, 2nd Floor, Dr. Rajkumar Road, 2nd Stage, 1st Block, Rajaji Nagar , Bangalore,Karnataka,India.
Zip/Pin- 560010
G K Sureka & Co
492k,2nd Floor,kr Road, 7th Cross,7th Block West, Opposite Hdfc Bank, Jayanagar, Bangalore,Karnataka,India.
Zip/Pin- 560082
Bhuchar & ChandakNo. T2, 3rd Floor, Shalimar Plaza, 10th Cross, S P Extension, P G Hali Main Road, Malleswaram, Bangalore,Karnataka,India. Zip/Pin- 560003+91-80-23311352


Best CA Articleship Firms in Vizag Top CA Firms

CA Firms Vizag Articleship FirmsHere we are providing Best Articleship firms in Vizag can choose any one of the Audit Firms based on their requirement. We are providing the details of some of the top rated CA Firms in Visakhapatnam (Vizag) area.
This list of CA Firms has been Hand Picked based on the Top Ratings of fellow CA Students. This list is the Exclusive property of CA Rockers and users are requested to not to copy the content for commercial purposes.
For list of CA Firms in other cities like Vijaywada, Noida, Chennai, Mumbai, Delhi, Hyderabad, Ahmadbad, Students are suggested to go though the other posts related to CA Firms in respective cities.
Firm NameFirm AddressContact Details
SARC & Associates49-28-13, Madhuranagar, Dwaraka Nagar, Visakhapatnam, Andhra Pradesh 530016
0891 275 4479
Kanakamahalakshmi AssociatesF-2 Satya Residency, 30-7-33 Bhanu Street, DabaGardens, Vizag(91)-891-2745142
M K M & Co9, Merry Life Apartments, Doctors Colony, Peda Waltair, Near Visakha Eye Hospital, Vizag 
Machi Raju and AssociatesFlat No.403, D.No 10-4-18/3, Vizag Towers, Opp: Hotel Meghalaya, Ram Nagar, Vizag 
Malladi AssociatesPlot No.274, Sector-3, Opp.Vysakhi Parlour, Sector-3, Visakhapatnam 
Dugar Jain and AssociatesD No 49-24-63, Madhuranagar, Visakhapatnam, Vizag - 16 
MKM and CoD No 49-17-13/1, Lalitha Nagar, Lakshmi  Devi Residency, Visakhapatnam 
SMARK & ASSOCIATESShankar Matam Road, Near Bez Krishna Hotel, Vizag - 530016 
GR Kumar and Co9 Merrylife Apartments,
Doctors Colony, Peda Waltair,
91 891 2755223


Register Company with INC 29 Form Procedure

Here we How to Register Incorporate a Companies with INC 29 From and what is the meaning of INC 29 form for company registration.

Company Registration - INC 29 Form.

The Ministry of Corporate Affairs (MCA) has introduced Form INC-29 – Integrated Incorporation Form. The corporate affairs ministry will from May 1, 2015 have an integrated company incorporation form to make compliance and reporting easier and convenient for companies.
Features of the this New E Form :-
INC-29 is a combined form for application for DIN, Name Availability and Incorporation.
Details about Integrated e-form for incorporation of Companies (INC 29) are :-
  • INC 29 is only an option. It means existing incorporation process also continued.
  • Now Company can incorporated within 24 working Hours after filed INC 29 with MCA portal. Separate queue for processing INC-29 has been created at ROC back office.
  • Consolidated fee charged for INC 29.
  • Only Single Name allowed to be filed with One resubmission option.
  • Section 8 Company not included in this process.
  • If form is rejected then refund needs to be applied through Refund Form.
  • Maximum DIN allotted in INC 29 is only 3.
  • INC 22 filed separately.
  • MOA/AOA could be filed, physically signed, scanned and attached to the form. Option is available for amending the MOA/AOA.
  • All attachments/ Declarations/ Proofs, etc will be required for the form.
  • Two Resubmissions will be permitted.
  • Certificate of Commencement of Business will continue.
  • INC-29 is not a STP form.
How Register a Company with INC 29 Form

Procedure for Fast Track Company Registration using Form INC-29

Step 1: Obtain Digital Signature

To file Form INC 29, the digital signature of one of the Directors will be required. Hence, Digital Signature must be obtained for one of the proposed Directors of the Company. Class 2 Digital Signature will be required for filing form INC 29 and digital signature can be obtained from
To obtain Digital Signature, the signed Digital Signature form along with a self-attested copy of PAN Card and Address Proof must be submitted.

Step 2: Prepare Form INC-29

Along with the application for Digital Signature Certificate, Form INC 29 can also be prepared as follows:
Director cum Subscribers having DIN Number
In case there are any Director cum Subscriber who already possess DIN, then the DIN Number of those person can be entered in the appropriate field.
Directors cum Subscribers NOT having DIN Number
In case there are any Director cum Subscriber who does not have DIN, then the DIN application can be made in the Form INC 29 itself by submitting the following information and documents:
  • Personal Details, Occupational Details and Educational Qualification
  • PAN Number – In case of Indian National
  • Passport Number – In case of Foreign National
  • Email Address of the Director
  • Address information of the Director
  • Proof of Identity – Voters ID Card / Drivers License / Passport / Aadhar Card
  • Proof of Address – Bank Statement / Electricity Bill / Telephone Bill / Mobile Bill
Name for the Company
How to register a Company with new INC 29 Form
Only one name can be provided while using INC Form 29. Therefore, it is important that the name provided be strictly in accordance with the Guidelines for Naming a Company, as per Companies Act, 2013. In case the proposed name is not accepted while using Form INC 29, then the application would be rejected and many of the incorporation documents would have to be freshly prepared. The following are important points to be kept in mind while applying for name using Form INC 29:
  • Is the proposed company name provided as per Companies Act, 2013 in the correct format?
  • Are any of the subscribers carrying on business in the same name with a Proprietorship or Partnership?
  • Does the proposed company name contain name of any blood relative?
  • Does the proposed company name require any approval from Sectoral Regulator like RBI or SEBI or others?
  • Is the proposed company name identical or similar to an existing company name or LLP name of foreign company name?
  • Is the proposed company name identical or similar to a filed or registered trademark?
Incorporation Documents to be attached with Form INC - 29
The following incorporation documents must be prepared, signed by the Directors/Subscribers and attached with Form INC 29.
  1. Memorandum of Association (MOA)
  2. Articles of Association (AOA)
  3. Affidavit and declaration by first Subscribers and Directors.
  4. Proof for Registered Office Address. – Rental Agreement / Sale Deed.
  5. Copies of utility bill of the registered office address that are not older than 2 months.
  6. If the proposed company name is a filed or registered trademark, then NOC from the trademark applicant or owner must be attached.
In addition to the above documents, additional documents may have to be attached on a case to case basis.

Download Form INC-29

Click Here to Download Form INC-29

Best Faculty in Delhi for CA Final CA IPCC Recommended CA Institutes

Best Faculty in Delhi for CA Final CA IPCC Recommended CA Institutes
Here we provide the list of Best CA Coaching Faculty and Professors for CA IPCC and CA Final and Top rated CA Coaching Centers across Delhi area. The List of Most Recommended CA Coaching Institutes was prepared taking into account, the poll taken from over 5,000 past and present CA Students.

It is being stated that, this list of CA coaching centers is prepared solely for the best interests of the students and not for any possible commercial way.
In the previous posts, we have also provided the list of Best Faculty for CA IPCC and CA Final in various cities like Delhi, Mumbai, Hyderabad, Chennai, Kolkata, Bangalore etc. We have also provided the list of Best faculty for CA Final.

Best CA Final Faculty in Delhi:

Best Faculty for CA Final FR

  1. Praveen Sharma
  2. Praveen Jindal
  3. Rajan Mishra

Faculty for CA Final SFM

  1. Aaditya Jain
  2. Ashish Kalra
  3. Rajesh Makkar

CA Final Law best Faculty:

  1. Munish Bhandari
  2. Deepak Gajrani
  3. NK Singh
  4. Sangeet Kedia

CA Final Auditing Faculty:

  1. Surbhi Bhansal
  2. RK Rastogi
  3. Kamal Garg
  4. Pankaj Garg

For Direct Taxes (DT), the Best faculty is Vinod Gupta.
For ISCA, the recommended faculty is Dinesh Madan

Best CA IPCC Faculty in Delhi:

Best Faculty for CA IPCC Accounts

  1. Praveen Sharma
  2. Praveen Jindal

CA IPCC Law Faculty

  1. Munish Bhandari

Best Faculty of CA IPCC Tax

  1. MK Gupta
  2. Ajay Jain

CA IPCC Costing

One of the most sought out and mostly recommended professor for CA IPCC Costing and FM is Mr.Ajay Karla


Industrial Training Vacancy in Chennai

We’re currently looking for qualified candidates for the Industrial Training opportunities in our Fund Accounting department, in Mumbai.

This will help the student gain key knowledge on Fund Accounting processes which would enable him/her to enhance his/her Accounting skill, gain knowledge on key stakeholders in a mutual fund company set up, understand Asset Management and Fund Structure.

All this will be on-the-job under the guidance of a qualified manager.

Role: Industrial Trainee - ICAI

Department Name: Fund Accounting

Location: Chennai

Office Timing: 9am to 6pm IST

Stipend:As per industry standards

JOB SUMMARY: The candidate would be working as Trainee in Fund Accounting Team and assist the team in to ensure that the NAV is calculated correctly. He/She has to assist other Fund Accounting Department (FAD) members with specified projects or tasks.


A brief on different activities that the candidate would be expected to undertake are detailed below. These are the key activities and the tasks may not be limited to this and can extend beyond as and when required.

  1. Accounting of Fund entries on Global System as per valuation norms laid down by SEBI.
  2. Calculation of NAV for all Mutual Fund schemes on a daily basis.
  3. Ensure all documents are properly filed for easy retrieval when references to documents are required.
  4. Ensure that all daily work is performed within policy and procedural guidelines.
  5. Prepare Month End Fund files, and other statutory documents.
  6. Assist in preparation of month end department statistics.
  7. Assist in preparing half year/year end fund files and accounts to TB.
  8. Assist supervisor in working with the external/ internal auditors to resolve issues within the funds.
  9. Assist supervisor in department projects.

CA Final Time Table Nov 2015 Date Sheet CA IPCC Schedule

Here the information is provided regarding CA Final Nov 2015 Time Table and CA IPCC registration due date and last date details. CA IPCC Exam Date and time table can be seen here along with the exam date sheet. CA IPCC students need to register for CA IPCC in time in order to be eligible for their exam. Students can here find the due date and last date to register for CA IPCC in order to be eligible for CA IPCC exams. Students need to carefully plan their time table so that they are ready for exams by the exam date of November and May.
The Time Table and exam date for November and May exams has been made available by ICAI. The Time Table and Date sheet were made official by through a notification. The exam date of CA Final will be before the exam date of CA IPCC. The time table will be planned such a way that there will be a gap of atleast one day between each exam.
CA IPCC Date Sheet and exam time-table should be carefully followed so that students can make best use of their preparation time. Exam date and registration last date for 2015 and 2016 May November is available now for CA IPCC. CA IPCC Time-table and Exam date sheet is as provided below.

Time-Table November 2015 Exams

November 2015 CA IPCC exams will commence from 3rd November, 2015

CA Final exams will commence from 2nd November, 2015

Time Table Date Sheet Exam Date

Time-Table November 2016 Exams




CA CPT Question Paper Answer Key June 2015

CA CPT Question Paper Answer Key Solutions June December
CA CPT June 2015 Question paper with Answer key is now available for download. Students can download the Answer Key of CA CPT June 2015 exam questions paper. 

The Question paper and key is provided for all the four subjects of CA CPT, that are, Accounts, Mercantile Laws, General Economics and Maths.

CA CPT Question Paper Answer Key June 2015

The Question Paper and Answer key for June 2015 CA CPT Question paper is provided not by ICAI but from independent sources. So, Students going through the answer key of June 2015 question paper must be careful. If you find any mistakes in the Answer Key, please let us know about the mistakes in the Answer Key for CA CPT.
The Answer keys are available for June 2015 Question Papers and also the answer key for December 2014 CA CPT Exam. We are also providing the Answer key of June 2014 Question paper of CA CPT Exams.

CA CPT Question Paper of CA CPT June 2015 Exam:

CPT Accounts Question Paper with Answer Key

The paper of Fundamentals of Accounting develops practical knowledge among the CA CPT students. The Question paper of June 2015 and June 2014 exams along with Answer keys are targeted specially at developing the conceptual understanding among the students.
Students must be careful with this exam paper and make sure that they also follow the answer key of the exam.
Accounts Question 1: A started business with Rs.20,000 cash and Rs.11,000 stock. Cash sales & cash purchases were Rs.10,000 & Rs.5,000. Total sales and purchases amounted to Rs.70,000 & Rs.50,000. Outstanding creditors were Rs.15,000 and Debtors Rs.25,000. Expenses paid Rs.17,000. Machine was purchased for Rs.10,000 out of which Rs.8,000 has been paid. Cash in hand at the end of the year was Rs.5,000. Total of Trial Balance at the end of the year will be ____
  1. Rs.1,18,000
  2. Rs.1,20,000
  3. Rs.1,25,000
  4. Rs.1,40,000
Answer Key: Right option is A
Accounts Question 2:Amit, Rohit and Sumit are partners sharing profits and losses in the ratio of 5:4:3. Sumit retires and if Amit and Rohit shares profits of Sumit in 4:3, then new profit sharing ratio will be ____
  1. 4:3
  2. 47:37
  3. 5:4
  4. 5:3
Answer Key: Right option is B

CPT Mercantile Law Question Paper with Answer Key

In case of illegal agreements, the collateral agreements are:
  • Voidable
  • Void
  • Valid
  • None of these
Which of the following statement is true?
  • A threat to commit suicide does not amount to coercion
  • Undue influence involves use of physical pressure
  • Ignorance of law is no excuse
  • Silence always amounts to fraud
When the consent of a party is not free the contract is:
  • Void
  • Voidable
  • Valid
  • Illegal

CA CPT Question Paper June 2014 Answer Key

CPT Accounts Question Paper With Answer Key:

Accounts Question 1: Goods purchased from A for Rs.2000 passed through the sales book. The rectification of this error will result in ___
  1. Decrease in Gross profit
  2. No effect on Gross profit
  3. Increase in Gross profit
  4. Increase in Sundry debtors
Accounts Question 2: X Ltd. purchased the business of Y Ltd. for Rs.90,000 payable in fully paid shares of Rs.10 each at a discount of 10%. No. of shares given to vendors will be ___
  1. 9,000 shares
  2. 8,000 shares
  3. 7,000 shares
  4. None of the three
Answer Key: Right Answer is D
Accounts Question 3: Bobby sold goods worth Rs 25,000 to Bonny. Bonny immediately accepted a bill on 1.11.13, payable after 2 months. Bobby discounted this bill @ 18% p.a. on 15.11.13. On the due date Bonny failed to discharge the bill. Later on Bonny became insolvent and 50 paise is recovered from Bonny's estate. How much amount of bad debt will be recorded in the books of Bobby?
  1. Rs.12,500
  2. Rs.9,437
  3. Rs.11,687
  4. Rs.13,650
Answer Key: Right Answer is A

Electricity Companies Topic Removed from CA IPCC Syllabus Nov 2015

Electricity comapnies chapter excluded syllabus ca ipcc.jpgElectricity Companies Excluded from Syllabus applicable for Nov 2015 exams:

The topic of “Financial Reporting of Electricity Companies” would be excluded from the syllabus of Intermediate (IPC) Paper 5 : Advanced Accounting and the same would not be applicable from November, 2015 Examination.
It is further clarified that these topics were permenantly excluded from CA IPCC syllabus and will not be applicable for exam there after.

Additional Director

Time-Table Date-Sheet Exam-Date Nov 2015 IPCC Final

Time-Table November 2015 Exams

November 2015 CA IPCC exams will commence from 3rd November, 2015

CA Final exams will commence from 2nd November, 2015

Time Table Date Sheet Exam Date

Time-Table November 2016 Exams




CA Mock Test CA-IPCC CA-Final CA-CPT

Conducting of Mock Tests for Intermediate (IPC) and Final Course students for November, 2015 Examinations.

Mock Test CA-IPCC CA-CPT CA-Final Mock Tests Available ICAIWith a view to further encourage the students to evaluate their preparation for the examination, the Board of Studies has prepared Mock Test Papers for Intermediate (IPC) and Final Course students to assess their preparation for the main examination to be held in November, 2015.

All ICAI Regional Councils and Branches have been advised to conduct Mock Tests under examination conditions for the benefit of Intermediate (IPC) and Final Course students in the months of September−October, 2015.

Students are advised to contact the respective Regional Council(s)/Branch(es) to ascertain the exact date(s) and venue for the Mock Tests and take advantage of the same which will help them to assess their preparation for the main examinations.

CPT Mock Test Results:

Mock Tests for CPT students have been conducted in the respective ICAI branch offices. The results of the said exams will be hosted on the particular branch website.

The results will also be sent to the students through e-mail. Students need to contact their branch to know their results or for any other queries.

Annual General Meetings Companies Act 2013 Proxy E-Voting Notice

Annual General Meeting Companies Act 2013 Convening the Meeting Proxy Chairman Frequency Voting Quorum


• Authority to call general meeting: Board of Directors. If they fail, any Member of the company may approach the prescribed authority, which may then direct the calling of the Annual General Meeting of the company.

• Authority to call Extra-ordinary general meeting: Board of Directors whenever deems fit or on the requisition of Members call an Extra-ordinary General Meeting of the company.

• Notice: Notice in writing of every Meeting shall be given to every Member of the company, Directors, Auditors, Secretarial Auditor, Debenture Trustees, or to other specified persons. Display 
notice on company’s website.

Notice of Extra Ordinary General Meeting Companies Act 2013• Notice shall be sent by hand /ordinary post/ speed post/registered post/courier/ facsimile/e-mail or other electronic means. (use a system which produces confirmation of total number of recipi
ents e-mailed and a record of each recipient to whom the Notice has been sent and copy of such record and any Notices of any failed transmissions and subsequent resending shall be retained by or on behalf of the company as ‘‘proof of sending’’.)

• If a Member requests for delivery of Notice through a particular mode & he paid fees for that notice shall be sent to him in such mode.

• Notice shall specify the day, date, time and full address (including route map and prominent land mark) of the venue of the Meeting.

• Meetings hours: 9 a.m. to 6 p.m., not a National Holiday. Meeting called by the requisitionists: only on a working day.

• AGM & Meeting called by requisitionists shall be held either at registered office or other place within the city/town/village in which the registered office is situated. Other General Meetings may be held at any place within India.

• Notice may contain a statement that a Member entitled to appoint a Proxy. Further it specify the nature of the Meeting, business to be transacted thereat, resolution for each special item along with explanatory statement, resolutions are not required for Ordinary business except where the Auditors or Directors to be appointed are other than the retiring Auditors or Directors, as the case may be.

• Disclose interest of any director, KMP, relatives of such in explanatory statement. If any item of Special Business to be transacted at a Meeting relates to/affects any other company, the extent of shareholding interest in that other company of every Promoter, Director, Manager, KMP of the first mentioned company shall, if the extent of such shareholding is not less than 2% of paid-up share capital of that company, also be stated in the explanatory statement.

• If reference is made to any document, the MOA or AOA, explanatory statement shall state that such documents are available for inspection during specified business hours at the Registered Office and copies thereof shall also be made available for inspection.

• Explanatory statement shall contain  appointment/ re-appointment/ fixation remuneration of Directors/ M.D./Executive Director/WTD/Manager; variation of the terms of remuneration; details of each such Director or Manager, including age, qualifications, experience; terms and conditions of appointment/ re-appointment, details of remuneration, remuneration last drawn, date of first appointment on the Board, shareholding in the company, relationship with other Directors, manager, KMP; the number of Board Meetings attended during the year and other Directorships, Membership/ Chairmanship of Committees of other Boards; justification for choosing the appointees for appointment as Independent Directors; in case of re-appointment of Independent Directors, performance evaluation report of such Director or summary thereof.

• Notice & accompanying documents (including subsequent amended notice) shall be given at least 21 clear days in advance of the Meeting. In case a valid special received from Member(s), give Notice of the Resolution to all Members at least 7 clear days before the Meeting, if not possible published in newspaper.

• Notice at shorter period if consent in writing is given by not less than 95% of the Members.

• No business shall be transacted at a Meeting if Notice in accordance with this Standard has not been given. However, any accidental omission shall not invalidate the proceedings of the Meeting. No items of business other than those specified in the Notice and those specifically permitted under the Act shall be taken up at the Meeting.

• Notice shall be accompanied by attendance slip, Proxy form with clear instructions.

• A Meeting convened upon due Notice shall not be postponed or cancelled. If, for reasons beyond 
the control, the Board may reconvene the Meeting to transact the same business as specified in the original Notice, by giving not less than 3 days intimation to the Members.

• One in each calendar year, within 6 months of the close of the financial year, with an interval of not more than 15 months between two successive AGMs. The aforesaid period may be extended by a period not exceeding 3 months with the prior approval of the ROC.

Quorum Annual General Meeting Minimum Companies Act 2013 Amendments • For public company— 5 Members personally present if the number of Members as on the date of Meeting is not more than 1000; 15 if more than 1000 but up to 5000; 30 if exceeds 5000.

• Quorum shall be present throughout the meeting. Proxies shall be excluded for determining the Quorum.

• A representative of body corporate or the President of India or Governor of a State is deemed to be a Member personally present & enjoys all rights of a Member present in person.

• Directors: If any Director is unable to attend the Meeting, Chairman shall explain such absence at the Meeting. Chairman of the Audit Committee, Nomination and Remuneration Committee and the Stakeholders Relationship Committee, or any other Member of any such Committee authorized by the Chairman of the Committee to attend on his behalf, shall attend the General Meeting.

• Auditors:  Auditors including Secretarial Auditor, (unless exempted by the company) or his representative shall attend shall have the right to be heard at such Meetings.

• If Chairman is not present within 15 minutes after the time appointed for holding the Meeting, or if he is unwilling to act as Chairman, or if no Director has been so designated, the Directors present shall elect one of themselves to be the Chairman. If no Director is present within 15 Minutes, or is not willing to take the chair, Members present shall elect on a show of hands one of th
Chairman General Meeting Casting Vote CA Rockers
emselves to be the Chairman, unless otherwise provided in the Articles.

• Chairman shall explain the objective and implications of the Resolutions before they are put to vote at the Meeting. If Chairman is interested in any item of business, he shall entrust the conduct of the proceedings in respect of such item to any non-Interested Director/ Member, with the consent of the Members present, and resume the Chair after that item of business has been transacted.

• Member entitled to attend & vote is entitled to appoint a Proxy. Proxy Instrument is valid only if it is properly stamped. Proxy form which does not state the name of Proxy, Undated Proxy shall be invalid. Proxy-holder shall prove his identity at the time of attending the Meeting.

• If a company receives multiple Proxies for the same holdings of a Member, last dated proxy shall be considered valid. Proxies shall be deposited not later than 48hrs before the commencement of the Meeting and a Proxy shall be accepted even on a holiday if the last date by which it could be accepted is a holiday.

• Member who has not appointed a Proxy, may appoint a Proxy for any adjourned Meeting, not later than 48 hours before the time of such adjourned Meeting, If the Articles so provide.

• Proxy is valid until written notice of revocation has been received before the commencement of the Meeting/ adjourned meeting. If Proxy is appointed for original meeting and such meeting is adjourned, any Proxy given for the adjourned Meeting revokes the Proxy given for the original Meeting.

• Time duration for Inspection of proxies - 24 hours before the commencement of the Meeting and till the conclusion of the meeting. (9 a.m. and 6 p.m.)

• Proxies received by the company shall be recorded chronologically in a register. In case any Proxy entered in the register is rejected, the reasons there for shall be entered.

• Resolutions shall be proposed by a Member and seconded by another Member.

• Listed company shall provide e-voting facility to their Members. (Facility of e-voting does not dispense with the requirement of holding a General Meeting by the company.) Ev
Voting in General Meetings Voting by Postal Ballot Voting by Show of hands Electronic Voting
ery company, which has provided e-voting facility, shall also put every Resolution to vote through a ballot process at the Meeting. Proxy can vote in the ballot process.

• Company shall at the Meeting put every Resolution (except which has been put to e-voting) to vote on a show of hands at the first instance, unless a poll is validly demanded. (Proxy cannot vote on a show of hands)

• Chairman shall order a poll upon receipt of a valid demand for poll either before or on the declaration of the result of the voting on any Resolution on show of hands. Poll in such cases shall be through a Ballot process. While a Proxy cannot speak at the Meeting, he has the right to demand or join in the demand for a poll. The poll may be taken by the Chairman, on his own motion also.

• Every Member holding equity shares and, in certain cases as prescribed in the Act, every Member holding preference shares, shall be entitled to vote on a Resolution.

• Member who is a related party is not entitled to vote on a Resolution relating to approval of any contract or arrangement in which such Member is a related party.

• Chairman shall have a second or casting vote. ( Unless otherwise provided)

Electronic Voting Annual General Meetings e-voting procedure Companies Act 2013CONDUCT OF E-VOTING
• Company providing e-voting facility shall offer such facility to all Members, irrespective of (whether they hold shares in physical form or in dematerialized form.) The facility for Remote e-voting shall remain open for not less than 3 days; voting period shall close at 5 p.m. on the day preceding the date of the General Meeting.

• Board Approval - The Board shall- appoint one or more scrutinizers for e-voting or ballot process, the scrutinizer may be a C.S./C.A/C.W.A in Practice, or an Advocate or any other person not in the employment of the company; appoint an Agency; decide the cut-off date for the purpose of identifying members who are entitled to voting rights; authorize Chairman to receive the scrutinizer’s register, report on e-voting and other related papers with requisite details.

• Notice shall contain information regarding procedure of e-voting. Notice of the Meeting, wherein the facility of e-voting is provided, shall be sent either by registered post/ speed post/ courier/ e-mail or by any other electronic means.

• An advertisement containing prescribed details shall be published, after dispatch of notices for meeting but at least 21 days before the date of the General Meeting in newspaper. Advertisement shall also be displayed on the website till the date of General Meeting.

• On the receipt of scrutinizer’s report Chairman/ Director shall countersign the scrutinizer’s report and declare the result of the voting forthwith with all details.

• Result shall be displayed on the Notice Board of the company at its Registered Office or Head

• Office/ Corporate Office & on the website of the company.

• Resolution passed by a requisite majority shall be deemed to have been passed on the date of the relevant General Meeting

• Scrutinizers’ register, report and other related papers shall be kept in the custody of the Company Secretary.

• When a poll is demanded on any Resolution, chairman will verify and order the poll forthwith if it is demanded on the question of appointment of the Chairman or adjournment of the Meeting and, in any other case, within forty-eight hours of the demand for poll.

• Poll which is not taken immediately Chairman shall announce the date, venue & time of taking the poll (or within 24 hours of closure of the Meeting.). Chairman may permit any Member who desires to be present at the time of counting of votes.

• Each Resolution put to vote by poll shall be put to vote separately. One ballot paper may be used for more than one item.

• Chairman shall appoint scrutinizers, who may include a C.S./C.A/C.W.A in Practice, or an Advocate or any other person not in the employment of the company. At least one of the scrutinizers shall be a Member who is present at the Meeting, provided such a Member is available and willing to be appointed.

• Based on the scrutinizer’s report, Chairman Shall countersign & declare the result (with details) of the poll within 2 days of the submission of report by the scrutinizer.

• Result of the poll shall deem to be the decision of the Meeting on the Resolution on which the poll was taken.

• Resolutions for items of business which are likely to affect the market price of the securities & resolution proposed for consideration through e-voting shall not be withdrawn.

• A resolution passed at a meeting shall not be rescinded otherwise than by a resolution passed at a subsequent Meeting.

• Modification of resolution which does not change the purpose of the Resolution materially can be carried out by majority at the meeting and then the modified resolution shall be proposed, seconded and put to vote. Modification shall not be made if it in alters the substance of the Resolution as set out in the Notice. No modification shall be made to any resolution which has already been put to vote by Remote e-voting before the Meeting.

• Qualifications, observations , remarks on the financial transactions or matters which have any adverse effect on the functioning of the company mentioned in the Auditor’s Report & Secretarial Audit shall be readout at the AGM and attention of Members present shall be drawn to the explanations / comments given by the Board of Directors in their report.

• No gifts, gift coupons, or cash in lieu of gifts shall be distributed to Members at or in connection with the Meeting.

• Duly convened Meeting shall not be adjourned unless circumstances so warrant. Chairman may adjourn a meeting with the consent of the Members, at which a Quorum is present, and if so directed by the Members.

• Meetings shall stand adjourned for want of requisite Quorum.

• Chairman may adjourn a Meeting in the event when it becomes impossible to conduct the Meeting and complete its business.

• If Meeting is adjourned sine-die or for a period of 30 days or more, Notice of the adjourned Meeting shall be given. If Meeting is adjourned for a period of less than 30 days, company shall give not less than 3 days Notice specifying the day, date, time and venue of the Meeting, either individually or in 

• If  Meeting, other than a requisitioned Meeting, stands adjourned for want of Quorum, the adjourned Meeting shall be held on the same day, in the next week at the same time and place or on such other day, not being a National Holiday, or at such other time and place as may be determined by the Board.

• If a Meeting is adjourned for want of a Quorum to the same day on the next week, at the same time and place or with a change of day, time or place, the company shall give not less than 3 days.

• If at an adjourned Meeting, Quorum is not present within half an hour from the time appointed, the Members present, being not less than 2, will constitute the Quorum.

• If, within half an hour from the time appointed for holding a Meeting called by requisitionists, a Quorum is not present, the Meeting shall stand cancelled.

• At an adjourned Meeting, only the unfinished business of the original Meeting shall be considered.

• Listed company shall provide facility to its Members in respect of those items, which are required to be transacted through postal ballot.

• The Board shall: identify the businesses to be transacted;  approve the Notice incorporating proposed Resolutions and explanatory statement; authorize the Company Secretary to conduct postal ballot process and sign and send the Notice along with other documents; appoint one scrutinizer for the postal ballot; appoint an Agency in respect of e-voting for the postal ballot; decide the record date for reckoning Voting Rights and ascertaining those Members to whom the Notice and postal ballot forms shall be sent. Only Members as of the record date shall be entitled to vote on the proposed Resolution by postal ballot.

• Notice (accompanied by the postal ballot form with the necessary instructions)of the postal ballot shall be given in writing to every Member of the company, Directors, Auditors, Secretarial Auditor, Debenture Trustees, other specified recipients. Advertisement/notice containing prescribed details shall be published newspaper & website also.

• Notice shall- specify the day, date, time and venue where the results of the voting by postal ballot will be announced and the link of the website where such results will be displayed & also inform the Members about availability of e-voting facility, if any, and provide necessary information thereof to enable them to access such facility.

• Each item proposed to be passed through postal ballot shall be in the form of a Resolution and shall be accompanied by an explanatory statement.

• Postal ballot forms: shall be accompanied by a postage prepaid reply envelope addressed to the scrutinizer. A single postal ballot Form may provide for multiple items of business to be transacted.

• Postal ballot form shall be considered invalid if: form other than one issued by the company has been used; It has not been signed member; Signature doesn’t match; not possible to determine assent or dissent; Neither assent nor dissent is mentioned; competent authority given directions in writing to freeze the Voting Rights of the Member; postal ballot form received after the last date; postal ballot form, signed in a representative capacity, is not accompanied by a certified copy of the relevant specific authority; received from a Member who is in arrears; defaced or mutilated so that identity cannot be established; Member has made any amendment to the resolution or imposed any condition while exercising his vote.

• Based on the scrutinizer’s report, Chairman Shall countersign & declare the result (with details)
• The result of the voting with details of the number of votes cast for and against the Resolution, invalid votes and whether the Resolution has been carried or not, along with the scrutinizer’s report shall be displayed on the Notice Board of the company at its Registered Office and its Head Office as well as Corporate Office, if any, if such office is situated elsewhere, and also be placed on the website of the company, in case of companies having a website.

• The postal ballot forms, other related papers, register and scrutinizer’s report shall be kept in the custody of the Company.

• Resolution passed by postal ballot shall not be rescinded otherwise than by a Resolution passed subsequently through postal ballot.

• No amendment or modification shall be made to any resolution circulated to the Members for passing by means of postal ballot.

• Minutes shall be recorded in books. Distinct minutes book shall be maintained for Meetings of the Members of the company, creditors and others as may be required under the Act.

•  Resolutions passed by postal ballot shall be recorded in the Minutes book of General Meetings.

• Minutes may be maintained in physical or electronic form (with Timestamp). The pages of the Minutes Books shall be numbered. In the event any page or part thereof in the Minutes Book is left blank, it shall be scored out and initialed by the Chairman who signs the Minutes.

• Minutes shall not be pasted or attached to the Minutes Book, or tampered with in any manner. Minutes, if maintained in loose-leaf form, shall be bound.
• Minutes Books shall be kept at the Registered Office or at such other approved place.
• Contents of the minutes will be general and specific.
• In respect of Resolutions passed by e-voting or postal ballot, a brief report including the Resolution proposed, the result of the voting hereon and the summary of the scrutinizer’s report shall be recorded in the Minutes Book and signed by the Chairman within 30 days from the date of passing of Resolution by e-voting or postal ballot.
• Minutes shall contain a fair and correct summary of the proceedings of the Meeting. It shall be written in clear, concise and plain language. Each item of business taken up at the Meeting shall be numbered.
• Minutes shall be entered in the Minutes Book within 30 days from the date of conclusion of the Meeting & date of entry of the Minutes in the Minutes Book shall be recorded by the Company Secretary.
• Minutes, once entered in the Minutes Book, shall not be altered.
• Minutes of a General Meeting shall be signed and dated by the Chairman of the Meeting within 30 days of the General Meeting. Chairman shall initial each page of the Minutes & sign and put date on the last page where he has signed the Minutes.
• Directors, Members, C.S. in Practice, Secretarial/ Statutory/ Cost Auditor/ Internal Auditor are entitled to inspect the Minutes, during business hours of the company, without charge, subject to reasonable restrictions.
• Extract of minutes shall be given only after the minutes have been duly signed (otherwise certified by the Chairman or any Director or the Company Secretary).
 • Minutes of all Meetings shall be preserved permanently & shall be kept in the custody of the Company Secretary
• Office copies of Notices, scrutinizer’s report, and related papers shall be preserved for as long as they remain current or for 8 financial years, whichever is later and may be destroyed thereafter with the approval of the Board.
• Listed company shall prepare a report on Annual General Meeting in the prescribed form, including a confirmation that the Meeting was convened, held and conducted as per the provisions of the Act.
• The Annual Return of a company shall disclose the date of Annual General Meeting held during the financial year.



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