CS Jaya SHarma

Founder of Jaya Sharma & Associates. In practice for the past ten years

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  • CS Jaya SHarma
  • 27-06-1983
  • Mumbai (ex Bombay)
  • xxxxxxxxxx
  • www.jsa-cs.com
About Me

There is a solution for every problem. If there is no solution, then its not a problem, its something else- is the core belief,
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CS Jaya SHarma: Read My 20 Published Articles


Important components of FIRMS Reporting: AD Authorized Dealer BU Business User CCPS Compulsorily Convertible Preference Shares CCD Compulsorily Convertible Debentures FC-GPR Foreign Currency- Gross Provisional Return FCNR  A/C Foreign Currency Non Resident Account FIRMS Foreign Investment Reporti......

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The concept of crypto is analyzed and commented for our readers. This Series gives the brief of cryptocurrency. The Series is divided into Five (5) editions. Let's have this knowledge feast over Five editions. Below is the index to have a quick reference.      Editions Brief Content Edition 1 An overview / demystifying crypto currency Edition 2 ......

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When a Start-up goes to End-up………………………! INTRODUCTION: Since the economic reforms of the 1990s, entrepreneurship and business firms in India have undergone many changes. Start-ups are the latest addition to it, supported by digitization. But in recent times, several start-ups have found themselves with poor internal controls or avoid......

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Procedure For Surrender Of Director Identification Number (DIN): Recently, the MCA mandated the eForm DIR-3 KYC, which every DIN holder must submit yearly and failure to submit it on time would result in a fine of Rs. 5000. Given this, it is crucial for DIN holders who are neither Directors in any companies nor Designated Partners in any LLPs, nor do they have any immediate plans to become either......

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Introduction: LLP is an alternative corporate business vehicle that gives the benefits of limited liability of a company and the flexibility, innovative and efficient manner of a partnership allowing its members for organizing their internal structure as a partnership. Amended Object: Concept of Small LLP introduced like small companies: The Amendment Act inter alia introduces the concept of ......

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The concept of crypto is analyzed and commented for our readers. This Series gives the brief of cryptocurrency. The Series is divided into Five (5) editions. Let's have this knowledge feast over Five editions. Below is the index to have a quick reference.      Editions Brief Content Edition 1 An overview / demystifying crypto currency Editio......

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The concept of crypto is analyzed and commented for our readers. This Series gives the brief of cryptocurrency. The Series is divided into Five (5) editions. Let's have this knowledge feast over Five editions commencing from this edition. Below is the index to have a quick reference.    Editions Brief Content Edition 1 An overview / demystifying crypto currenc......

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The concept of crypto is analyzed and commented for our readers. This Series gives the brief of cryptocurrency. The Series is divided into Five (5) editions. Let's have this knowledge feast over Five editions commencing from this edition. Below is the index to have a quick reference.    Editions Brief Content Edition 1 An overview / demystifying crypto currenc......

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CRYPTOCURRENCIES – AN OVERVIEW ON THE NEXTGEN DIGITAL ASSET The concept of crypto is analyzed and commented for our readers. This Series gives the brief of cryptocurrency. The Series is divided into Five (5) editions. Let’s have this knowledge feast over Five editions commencing from this edition. Below is the index to have a quick reference.    Editions Brief ......

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Introduction: The contemporary corporate system being a separate legal entity in the eyes of the law is bestowed with an additional cloak of moral duty and transparency towards society, environment and the community within which it exists. The companies are now expected to be consciously aware of the outcomes of the decisions taken by itself. Under no circumstance can the company be allowed to ac......

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Background: A company is a separate legal entity and does not bear a physical existence of its own and hence is capable of acting through natural persons only. Directors are set of professional people, hired by the company to streamline its affairs. Directors are viewed upon to bear fiduciary duties towards the functioning of the Company moreover they are popularly known as the primary overseer o......

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Introduction: “Dematerialization” refers to the process of converting physical share certificates into electronic form. During eighties the exposure of a common Indian man to Capital Market was quite negligible. Transactions at stock exchanges were conducted by traders who shouted buy and sell prices. The deals were recorded on paper receipts. After the markets closed, the paperwork w......

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Genesis: The Company bestowed with the characteristic of being a separate legal entity is capable of entering into contract and enter into an agreement to buy, sell or lease any property or services. It can perform activities on same parlance as that of a natural person for instance: entering into a contract, buying a particular property, selling of an investment, procuring services from third p......

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Introduction: Considering its complexity, it is important that every corporate which strives to take the path of attaining ‘listed’ status should be aware of requirements, regulatory or otherwise. Being ‘once a life time’ event, miscalculation of any nature can create a hurdle for Company’s future growth. It is imperative that planning and proper preparation requires......

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What is eXtensible Business Reporting Language (XBRL)? Keeping in mind the advent of technology in our routine life as well as the professional life, the emphasis on digitalization cannot be denied. It is simply based on the fact that digital documentations provide more confidence when it comes to preserving as well as retrieval of a particular set of documents. The arena of financial reporting......

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Background: The Digital India programme has now become a movement which is empowering common Indians with the power of technology. The extensive spread of mobile phones, Internet etc. has also enabled many social media platforms to expand their footprints in India. Common people are also using these platforms in a very significant way. Some portals, which publish analysis about social media platf......

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Introduction: "The emphasis placed by more and more companies on Corporate Social Responsibility, symbolises the recognition that prosperity is best achieved in an inclusive society." ~ Tony Blair Corporate Social Responsibility (CSR) also known as Corporate Citizenship interchangeably is a self-regulating business model to hold a company accountable towards- stakeholders, society and public at ......

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Genesis: The Listing regulations collectively place a plethora of obligations on the Listed Companies. It is not an unknown instance that a particular company might erroneously skip a couple of compliances despite being vigilant. This in turn subjected the Company to unnecessary regulatory actions and a long-drawn judicial process. The technical non-compliance hampered the Company’s overall......

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INTRODUCTION: A vibrant capital market, both equity and bond, has to play an increasingly pivotal role to facilitate fund mobilization for sustaining India’s projected economic growth momentum. Debt markets are markets for the issuance, trading, and settlement of fixed-income securities' various types and features. Fixed income securities can be issued by any legal entity like central and s......

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Introduction: Drafting and making a particular legislation has a different scope and its enforcement has all together a different scope. The effectiveness of a legislation is determined by combining both the above factors. A legislation that doesn’t prescribe any regulatory action or any penal provisions for that matter is considered to be a toothless tiger and would hardly achieve its end ......

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