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Archive: 18 June 2014

Posts in 18 June 2014

Clarifications on CSR Provisions U/s. 135 of Companies Act, 2013

June 18, 2014 24535 Views 0 comment Print

Contribution to Corpus of a Trust /society/ section 8 companies etc. will qualify as CSR expenditure as long as (a) the Trust/ society/ section 8 companies etc. is created exclusively for undertaking CSR activities or (b) where the corpus is created exclusively for a purpose directly relatable to a subject covered in Schedule VII of the Act.

First report of Tax Administration Reform Commission (TARC)

June 18, 2014 3369 Views 0 comment Print

A taxpayer is the entity that approaches the tax administration and thus comprises the latter’s customer. Yet the prevailing treatment of the taxpayer by the tax administration requires much to be improved in reflection of global practice. Customer Focus reform therefore is the first need.

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