Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!
These Guidelines shall be applicable in case of investment / trading by CRAs and Access Persons connected to CRAs and in case of disclosures to all employees of CRAs.
All the persons acting as an investment adviser before the commencement of IA Regulations are advised to make their application for grant of registration before October 21, 2013 to continue to do so and shall comply with the requirement of obtaining a certificate of registration for acting as investment adviser under the IA regulations.
A concept note in respect of the disposal of pending assessments/audits up to the period 2010/2011 was circulated to all the Additional Commissioners and had been discussed with the senior management of the department in various meetings.
As the members are aware, e-filing of Tax Audit Reports has been made mandatory from the AY 2013-14 onwards vide Notification No. 34/2013 dated 01-05-2013. In order to e-file Tax Audit Report a Chartered Accountant requires to register himself in the e-filing portal as a Tax professional.
The dispute relates to a point as to whether TDS is to be deducted on the amount payable on account of service tax or not? The Tribunal has considered the agreement and recorded a finding that as per the term of contract, the amount of service tax was to be paid separately, therefore, the same was not subject to TDS.
Recently in the finance Act 2013, TDS @ 1% was introduced u/s 194-IA which got effective from 1.6.2013. It is not clear from the said provision whether this provision is applicable to the property under development / construction or not as till the date construction is complete, even the respective unit/flat is not identifiable unit and till some point of time even it is not in existence.
Dr. Sanjiv Agarwal While taking a home loan may be easier these days as banks now a days go all out to grab new business, of course, subject to checks and balances, yet it comes with hard facts of risks in relation to increased cash outgo over a period as against what you might have […]
