"09 November 2021" Archive

GST Compliance calendar for November 2021

The below table contain the details of due dates for various compliances under the Goods and Service Tax Act, 2017 (‘GST Act’). GSTR-1 – Taxpayer type Form type Return filing frequency Tax Period Due date Taxpayers having an aggregate turnover of MORE than Rs. 1.50 Crores GSTR-1 Monthly October 2021 11 November 2021 Taxpayers having...

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No Disallowance if employee’s contribution towards ESI & PF paid before due date of filing of income tax return

Shashi Rajawat Vs ITO (ITAT Jaipur)

Shashi Rajawat Vs ITO (ITAT Jaipur) In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) of the Act. Further, it is noted that the ld CIT(A) has […]...

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Depreciation allowable on WDV without reducing loan waiver

Shapers India Private Limited Vs DCIT (ITAT Pune)

Waiver of loan in the earlier year has no impact either on the actual cost u/s 43(1) or the w.d.v. u/s 43(6) for the year under consideration and further section 2(24)(xviii) also does not envelope such waiver within the ambit of `income‘ for the extant year. In that view of the matter, depreciation has to be allowed on the w.d.v. of th...

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A corporate group can avail only single broking registration: IRDAI

Order No.IRDAI/INT/ORD/MISC/269/10/2021 09/11/2021

Reg.37(1) of the Regulations, which provides for ‘grant of single broking registration to one corporate group’. In terms of the above Regulations, one corporate group shall be given only one certificate of registration in the same category of broker. Therefore, multiple broking entities in the same group for carrying out simil...

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RBI lifts business restrictions imposed on Diners Club International Ltd

Press Release No. 2021-2022/1167 09/11/2021

In view of the satisfactory compliance demonstrated by Diners Club International Ltd. with the Reserve Bank of India (RBI) circular dated April 6, 2018 on Storage of Payment System Data, the restrictions imposed, vide order dated April 23, 2021, on on-boarding of fresh domestic customers have been lifted with immediate effect....

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Roadmap for introduction of T+1 rolling settlement cycle in equity market

SEBI, on September 07, 2021, permitted Stock exchanges to introduce T+1 settlement cycle from January 01, 2022 on any of the securities available in the equity segment....

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SEBI (Portfolio Managers) (Fourth Amendment) Regulations, 2021

Notification No. SEBI/LAD-NRO/GN/2021/58 09/11/2021

1. These Regulations may be called the Securities and Exchange Board of India (Portfolio Managers) (Fourth Amendment) Regulations, 2021. 2. They shall come into force on the thirtieth day from the date of their publication in the Official Gazette....

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SEBI (Alternative Investment Funds) (Fifth Amendment) Regulations, 2021

Notification No. SEBI/LAD-NRO/GN/2021/57 09/11/2021

These Regulations may be called the Securities and Exchange Board of India (Alternative Investment Funds) (Fifth Amendment) Regulations, 2021....

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SEBI (Mutual Funds) (Third Amendment) Regulations, 2021

Notification No. SEBI/LAD-NRO/GN/2021/56 09/11/2021

1. These Regulations may be called the Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2021. 2. They shall come into force on the thirtieth day from the date of publication of these regulations in the Official Gazette....

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SEBI (Listing Obligations And Disclosure Requirements) (Sixth Amendment) Regulations, 2021

Notification No. SEBI/L AD-N RO/GN/2021/55 09/11/2021

These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2021. ...

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