"06 July 2021" Archive - Page 3

57 ROC Forms eligible for Additional Fees Waiver

Additional Fees Waiver by MCA Through Circular No. 11/2021 and 12/2021 Dated : 30/06/2021” MCA (Ministry of Corporate Affairs) with latest notification dated 30.06.2021, in continuation of Circular no 06/2021 and 07/2021 dated 3rd May 2021 allow the additional fees waiver on the following 57 e-forms. The said forms can be filed withou...

Posted Under: Company Law |

Board Meeting can be carried out through VC for all agendas

MCA allows Companies to transact all items through Video Conferencing or Audio-Visual means The Ministry of Corporate Affairs (Ministry) vide its notification dated 15th June, 2021 has allowed Companies to conduct Board Meeting on all matters without restriction through Video Conferencing or other Audio-Visual Means by making amendment in...

Posted Under: Company Law |

Important Registrations & Licenses for Setting Up of Startup

A startup means a company that is still in the early stages of its business. A startup is a young company that has just started. Startups are usually small and are initially funded and managed by a handful of founders or a single person. These companies offer products or services that are currently not offered […]...

Posted Under: Company Law |

SOP for listed subsidiary company desirous of getting delisted

Circular No. SEBI/HO/CFD/DIL1/CIR/P/2021/0585  06/07/2021

Standard Operating Procedure for listed subsidiary company desirous of getting delisted through a Scheme of Arrangement wherein the listed parent holding company and the listed subsidiary are in the same line of business....

Analysis of Section 194Q with section 206C(1H) of Income Tax Act

Every purchaser of goods, whose total sales, gross receipt or turnover from the business exceeds Rs. 10 crores in immediate preceding financial year. In such case, he is liable to deduct TDS under section 194Q @ 0.1% on the amount booked or paid (whichever is earlier) as consideration for the purchase of goods to a […]...

Posted Under: Company Law |

GST Audit applicability for the Financial Year 2020-21

Here in this article, we will discuss about the applicability of GST Audit for the Financial Year 2020-21 with the help of relevant provisions of CGST Act, 2017, Finance Act, 2021 and Press Release of 43rd GST Council Meeting held on 28th May, 2021. GST Audit Provisions under CGST Act, 2017: 35 (5) Every registered […]...

Posted Under: Company Law |

RBI: Does regulatory capital influence banks credit and GDP?

RBI by release of its occasional research papers vide its communication dated June 11, 2021 analyses the role of regulatory bank capital in influencing credit flows and GDP growth with the following web release of ‘Macroeconomic Implifications of Bank Capital Regulations‘. Analyzing the study in a layman’s language, the foll...

Posted Under: Company Law |

ICAI signs MoU with Qatar Financial Centre (QFC)

ICAI signs MoU with Qatar Financial Centre (QFC) for export of accounting services to Qatar & exploring professional and business opportunities for ICAI members...

Posted Under: Company Law |

No Royalty on sale of software & no Fees for Technical Services on back-office services

M/s. QlikTech International AB Vs DCIT (ITAT Bangalore)

M/s. QlikTech International AB Vs DCIT (ITAT Bangalore) Bangalore ITAT rules out royalty on distribution of software and holds that software payments are not taxable in India by placing reliance on landmark rulings in case of Engineering Analysis Centre of Excellence. It further held that back office services don’t qualify as Fees for T...

Partial temporary relaxation in SOP for filing of Hard-Copies at NCLAT

Notice No. 138/2021 06/07/2021

NCLAT Notice No. 138/2021 – Partial temporary relaxation in the Revised Standard Operating Procedure with regard to the filing of Hard-Copies as given in the Notice No. 112/2021 dated 24th May, 2021 is withdrawn with immediate effect. The Revised Standard Operating Procedure dated January 3, 2021, would now be fully operational inc...

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