Appropriate Government Treasury for collection of tax, interest, penalty or any other amount due under the Act or Central Sales Tax Act, 1956 from the dealers registered or liable to be registered under the Act, casual traders and contractees (TAN holders)
Notification No. 23/2014-Income Tax Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of DTAA annexed hereto shall be given effect to in the Union of India with effect from the 1st day of April, 2014. [F.NO.501/10/1995-FTD-I]
Companies Act, 2013 (The Act) was notified on 29th August, 2013. Section 1(3) of the Act empowers the Central Government to notify different dates for different provisions of the Act. 98 sections of the Act were notified on 12.09.2013 and section 135 and rules thereunder on 27/02/2014.
circular is issued in exercise of powers conferred under Section 11(1) of the Securities and Exchange Board of India Act, 1992 to protect the interests of investors in securities and to promote the development of, and to regulate the securities market.
The difference arises on two counts. Firstly, the date from which the period of six months is to be reckoned. While the assessee contends it to be as 10.03.2008, i.e., the date of receipt of the consideration for transfer (of the long term capital asset)
F. No. CCI/CD/Amend/Comb. Regl./2014.—In exercise of the powers conferred by Section 64 of the Competition Act, 2002 (12 of 2003), the Competition Commission of India hereby makes the following regulations further to amend the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Regulations, 2011, namely:—
Whether for the purpose of Section 54EC of IT Act, 1961, the period of investment of six months should be reckoned after the date of transfer or from the end of the month in which transfer of capital asset took place?
Presently Corporate Social Responsibility (CSR) expenditure is at the discretion of the corporates however after enactment of Section 135 of Companies Act 2013 such expenditure is made mandatory for certain corporates.
It is hereby clarified that a public company in which a director or manager is a director and holds along with his relatives, more than two per cent. of its paid up share capital shall be related party.
Sahara group will have to pay Rs 10,000 crore to get interim bail for its Chief Subrata Roy and firm’s two directors, who are behind the bars since March four, the Supreme Court on Wednesday ordered. A bench of justices K S Radhakrishnan and J S Khehar said that interim bail will be granted only […]