Institute of Company Secretary of India PD: MCA/August Shri Rajesh Verma, IAS Ministry of’ Corporate Affairs Government or India Dr. Rajendra Prasad Road Shastri Bhawan. New Delhi 110 001 Subject: Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 notified on 3rd Jaunuary, 2020 Respected Sir. This has reference to our letters dated 21st […]
It is submitted to include Secretarial Audit for bigger private companies in the purview of secretarial audit. The suggested amendment in Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as under:
E-ASSESSMENT SCHEME, 2019 NOTIFICATION NO. 61, DATED 12.9.2019 NOTIFICATION NO. 62/2019, DATED 12.9.2019 (Directions for giving effect to Income Tax E-assessment Scheme, 2019 by sub-section (3B) of section 143 of the Income-tax Act, 1961) In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 Govt. INTRODUCED a scheme […]
Certain persons are required to get his books of account audited as per Section 44AB of the Income Tax Act, 1961. The applicability of this audit is mentioned in this section. While conducting audit under section 44AB of the said Act, Auditor has to report certain facts which are required by said Act in Form […]
The Companies Act, 2013 has separate section for auditor related all the provisions, implying that an auditor has important place in a company. Auditor is per responsible for checking the accuracy financial part of company. I have already covered the provision of appointment of auditor in my article https://taxguru.in/company-law/auditor-appointment-companies-act-2013.html. Many times, due to some reason, […]
Simplified GST Series –Miscellaneous- Section 143/CGST ACT 2017 Section 143-Job Work Procedure ♣ This section provides for a special procedure to exempt supplies from payment of GST by a principal to a job worker and return from a job worker to a principal subject to certain conditions and procedures. ♣ The definition of job work […]
Form No. MGT-8 [Pursuant to section 92(2) of the Companies Act, 2013 and rule 11(2) of Companies (Management and Administration) Rules, 2014] CERTIFICATE BY A COMPANY SECRETARY (CS) IN PRACTICE I have examined the registers, records, books and papers of M/s ———————————- (“the Company”), as required to be maintained under the Companies Act, 2013 (the […]
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आयकर कानून में हिंदू अभिवाजित परिवार पर एक स्वतंत्र इकाई के रूप में कर निर्धारण होता है आयकर अधिनियम में हिंदू अभिवाजित परिवार को परिभाषित नहीं किया गया है परन्तु इसका अर्थ हिन्दुओ के अभिवाजित परिवार से है हिन्दू लॉ के अनुसार हिंदू अभिवाजित परिवार से आशय उन सभी व्यक्तियों से है जो एक ही पूर्वज के वंशज हो इसमें इनकी […]
