Worldwide studies have proven that the cost related to leave and absence in any organization contributes to nearly 35.5% of the payroll. Despite this impact, organizations let go leave or absence without tracking and monitoring the employees. In turn this creates a huge impact on the organizational productivity and therefore the ROI or bottom-line.
CA Rajesh Pabari The following few pages are summary of SEBI (Research Analysts) Regulations, 2014. Part 1 mainly includes important provisions from the introduction part and basic understanding of the regulations and related aspects. Introduction: It’s not at all a surprise if the Regulator is asking a person to register with them if he is […]
With the enactment of Finance Act, 2014 on 6th August, 2014, all the provisions of Service Tax which were amended in Union Budget this year have come into force. Moreover, Government has notified the date of 1st October, 2014 as the date from which taxability of enhanced scope of Service Tax, new services and changes in exemptions will come into force.
The Delhi Value Added Tax Department has issued Circular No. 11 of 2014-15 dated September 8, 2014 (the Circular) to clarify reversal of Input Tax Credit in respect of Credit Note (CN) or Debit Note (DN) issued in relation to discounts. In terms of Section 10(1) of the DVAT Act, 2004 (the DVAT Act) where […]
The Centralised Processing Cell (CPC) of the Income Tax Department has started a special campaign where it is reminding those who have filed their income tax returns for the AY 2013-14 without digital signature and have not sent the signed copy of the Acknowledgement to CPC Bangalore, to send the same to CPC Bangalore.
Feedback/ Issues related to Goods & Services Tax (GST) to be submitted to various authorities As you may be aware, the Hon’ble Finance Minister, Sh. Arun Jaitley while presenting Union Budget 2014-15 on 10th July 2014 said that in order to streamline the tax administration, avoid harassment of the business and increase revenue collection both […]
Reassessment proceedings are bad in law in as much as the AO sought to reopen the assessment beyond a period of four years and not followed the procedures laid down in section 151(2) of the Act for issuing notice under section 148 of the Act.
Assessing Officer has observed that the contentions of the Assessee are considered, but found not acceptable. From the contentions, what has been deduced is that the particulars of income filed by the Assessee were not correct or to put it in the language of the Act
Assessee-Company,engaged in the business of life insurance,filed its return of income on 29/10/2005 declaring total income at Rs.3 1.19 lakhs. The return was processed u/s. 143(1) of the Act on 30/03/2007.Later on a notice u/s 147 of the Act was issued by the AO.From the assessment records
Through this brief write up, I would like to point out few essential points which need to be observed for preparation of Company Secretary Course. Company Secretary Course is a professional course known for its compliance related course structure. After the applicability of Companies Act, 2013, the role of a Company Secretary has become more critical due to the enhanced rules and regulations.
