eForm SH-8 is required to be filed pursuant to Section 68 of the Companies Act 2013 rule 17(2) of the Companies (Share Capital & Debentures) Rules, 2014
Introduction to ESOP ESOPs have been a significant component of the compensation for the employees of start-ups, as it allows the founders and start-ups to employ highly talented employees at a relatively low salary amount with balance being made up via ESOPs. Currently ESOPs are taxed as perquisites under section 17(2) of the Act read […]
Madan Gopal Chaturvedi Vs Directorate of Enforcement (Special Court under P.M.L. Act, Bombay) Admittedly, after praying for calling the opinion and medical papers of Dr. Umesh Shetty, and on going through all the papers Exh.4 (colly.) Ld. S.P.P has not submitted any objection that all these medical papers are fake which are given by Dr. […]
eForm PAS-3 is required to be filed pursuant to Section 39(4) and 42(9) of the Companies Act, 2013 and rule 12 and 14 Companies (Prospectus and Allotment of Securities) Rules, 2014
Part I – Law(s) Governing the e-Form ADT-1 Rule Number(s) eForm ADT-1 is required to be filed pursuant to Section 139 and 140 of the Companies Act, 2013 and pursuant to rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Section 139: (1) Subject to the provisions of this Chapter, every company shall, at […]
Part I – Law(s) Governing the eForm BEN-2 Section and Rule Number(s) eForm BEN-2 is required to be filed pursuant to Pursuant to Section 90(4) of the Companies Act, 2013 and Rule 4 of the Companies (Significant Beneficial Owners) Rules 2018, which are reproduced for your reference. Section 90(4): Every company shall file a return […]
Gujarat Chamber of Commerce & Industry has made a request for Extension of due dates of Income tax returns & submission of Tax audit reports for FY 2020-21 (AY 2021-22) to Smt. Nirmala Sitharaman, Hon’ble Union Minister of Finance. Gujarat Chamber of Commerce & Industry 15th December, 2021/14945 To, Smt. Nirmala Sitharaman Hon’ble Union Minister […]
In re Parker Hannifin India Pvt. Ltd. (GST AAR Maharashtra) Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notifications issued under integrated GST and State GST Acts? The product catalog […]
In re Vakao Theme Park LLP (GST AAR Rajasthan) we find that premises claimed by the applicant as ‘museum’ is founded and developed by a Limited Liability Partnership (LLP) firm namely M/s Vakao Theme parks LLP which is a business entity. The Main Business Activity of Vakao Theme Park LLP is Recreational, cultural and sporting […]
Whether the Applicant is liable to pay GST under RCM in respect of road cutting charges paid by them to Jaipur Nagar Nigam (JNN) on behalf of M/s. Jaipur Smart City Limited in relation to such contract?