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Archive: April, 2020

Posts in April, 2020

Section 80IAB deduction allowed against rental income from SEZ development

April 30, 2020 2391 Views 0 comment Print

The issue under consideration is whether deduction under section 80IAB will be allowed against the income of lease/ rental income from development of SEZ irrespective of wrong classification of head of income.

FAQs on Compliance Audit for Investment Advisers

April 30, 2020 9033 Views 5 comments Print

We have been receiving multiple questions related to Compliance audit requirement by SEBI Registered Investment Adviser. Based on that we have attempted to capture some of the common questions. Q 1. What is Compliance Audit? Ans: Basically Compliance Audit is checking of the compliances followed by the Investment Advisers as stated under SEBI (Investment Advisers) […]

Discussion Paper Business Combinations—Disclosures, Goodwill & Impairment

April 30, 2020 630 Views 0 comment Print

Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment issued by the IASB for comments The implementation of high quality Indian Accounting Standards (Ind ASs) by Indian Companies is a monumental step in the accounting history of India. The Institute of Chartered Accountants of India (ICAI) believes that Ind AS Framework has enhanced the quality of financial statements of […]

Covid-19: List of Zone Wise Classification in Red, Orange & Green

April 30, 2020 4020 Views 0 comment Print

The districts were earlier designated as hotspots / red-zones, orange zones and green zones primarily based on the cumulative cases reported and the doubling rate. Since recovery rates have gone up, the districts are now being designated across various zones duly broad-basing the criteria.

ICSI Postpones CS Examinations, June-2020 session

April 30, 2020 813 Views 0 comment Print

ICSI vide a press release postponed CS Examinations, June-2020 session, which were suppose to commence on from 1st June,2020.  CS examinations of the June-2020 session will now commence from 6th July, 2020. The Revised schedule will be announced later by ICSI. Full Text of the Press Release by ICSI is as follows:- THE INSTITUTE OF […]

Whether Approval of Resolution Plan extinguishes Guarantor’s Liability & His Subrogation Right?

April 30, 2020 8481 Views 0 comment Print

In this article we will be discussing aforesaid Moot Question, and consciously examine the impact of approval of the Resolution Plan on guarantor’s subrogation right i.e. right of indemnification from principal debtor as well.

Recent reliefs in Bank Branch Audit due to COVID-19

April 30, 2020 6273 Views 0 comment Print

1. What reliefs are being provided by Reserve Bank of India (RBI) for easing out bank branch audit during these times of coronavirus? The Reserve Bank of India has brought 3 major circulars in form of COVID-19 regulatory package. i) COVID 19 Regulatory package- (RBI circular dated 27.03.2020)- This circular relates to relaxation in repayment […]

Maharashtra PT: Waiver from Late Return Filing Fees

April 30, 2020 42159 Views 5 comments Print

Maharashtra Profession Tax -Whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to March 2020 and monthly period of April 2020, is exempted

NSE extends annual listing fees payment due date

April 30, 2020 3135 Views 0 comment Print

NSE has decided to extend the due date of payment for the Annual Listing Fees for FY 2020-21 from 30th April 2020 to 30th June 2020.

Sunset Review Investigation of imports of Sodium Citrate from China

April 30, 2020 639 Views 0 comment Print

The scope of the present review covers all aspects of the final findings No. 14/23/2013-DGAD dated 26th February, 2015 concerning imports of Sodium Citrate, originating in or exported from the People’s Republic of China.

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