"22 October 2019" Archive

Companies (Accounts) Amendment Rules, 2019

Notification no. G.S.R. 803(E) 22/10/2019

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 22 October, 2019 G.S.R. 803(E). In exercise of the powers conferred by section 134 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These rul...

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MCA notifies IICA to create & maintain data base related to independent directors

Notification No. S.O. 3791(E). 22/10/2019

Central Government notifies Indian Institute of Corporate Affairs (IICA) at Manesar (Haryana) to create and maintain data bank containing names, addresses and qualifications of persons who are eligible and willing to act as independent directors, for the use of the company making the appointment of such directors. MINISTRY OF CORPORATE AF...

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Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019

Notification No. G.S.R. 804(E). 22/10/2019

Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019 shall come into force with effect from the 1st day of December, 2019....

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Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019

Notification No. G.S.R. 805(E) 22/10/2019

(1) These rules may be called the Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019. (2) The provisions of these rules, other than rule 2 and 5, shall come into force with effect from the 1st day of December, 2019....

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Protocol amending DTAA between India & Morocco

Notification No. 84/2019-Income Tax [S.O. 3789(E)] 22/10/2019

Agreement between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes MINISTRY OF FINANCE (Department of Revenue) Notification No. 84/2019-Income Tax New Delhi, the 22nd October, 2019 S.O. 3789(E).—Whereas, th...

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ITR can be filed in paper form if e-filing not allowing set off of losses

Samir Narain Bhojwani Vs DCIT (Bombay High Court)

Since the prescribed electronic return of income did not permit assessee to make his claim to set off of his profits of this year from the carried forward losses of the previous year, therefore, assessee was directed to make a representation on the above issue to the CBDT and in the meantime, assessee without prejudice to his rights and c...

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Extend last date for annual filing under Companies Act, 2013: ICSI

ICSI received many requests from companies/ professionals for extension of last date for filing of annual forms due to the following reasons:...

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Posted Under: Company Law | ,

TDS cannot be imposed on payment made before amendment of law

DCIT (TDS) Vs M/s. Rediff. Com. India Ltd. (ITAT Mumbai)

Even though amendment was given a retrospective effect but by that time assessee had already done the transactions without complying section 194J for payment made towards data line charges, therefore, assessee could not be held to have violated the provisions of section 194J, because the law cannot possibly compel a person to do something...

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TDS on payments made to government/government agencies

As most of you are aware, from years this issue is bothering many vendors who are dealing with either the government or with governmental agencies. I researched in many websites, but no article/discussion/query provided me the satisfaction or clarity on this debatable issue. In this article I have tried to breakdown the logic and provide ...

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Posted Under: Company Law |

Penalty & Consequence for Late Filing Income Tax Return (ITR)?

The taxpayers are required to file their income tax return (ITR) before the set due date of the Assessment Year. The deadline for filing your ITR are as follows: ♠ 31st July of the Assessment Year for all taxpayers who are not liable to get their accounts audited. ♠ In case of taxpayers whose accounts […]...

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Posted Under: Company Law |

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