"06 April 2022" Archive

Guidelines in pursuance of amendment to SEBI KYC Registration Agency (KRA) Regulations, 2011

Circular No. SEBI/HO/MIRSD/DoP/P/CIR/2022/46 06/04/2022

KRAs shall continue to act as repository of KYC data in the securities market and shall be responsible for storing, safeguarding and retrieving the KYC documents and submit to the Board or any other statutory authority as and when required....

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Aadhaar Enrolment Process- FAQs

Enrolment & Update Q.1 Where can I enrol for Aadhaar? Ans. You have to visit an Aadhaar Enrolment centre set up by Enrolment Agency to enrol for Aadhaar. You can also search nearest Enrolment centre by clicking on “Locate Enrolment Center” or https://appointments.uidai.gov.in/easearch.aspx . You have to enter State, District an...

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Posted Under: SEBI |

Why AO should not be directed to pay interest on delayed refund from his own pocket: HC

Tata Projects Limited Vs DCIT (Bombay high Court)

. Respondent nos.4 and 5 shall also explain why the concerned officer, who is delaying the refund, should not be penalized in as much as why he should not be directed to pay the interest from his pocket on the refund. We note this because though petitioner will be getting refund with 6% interest, it is public money that is being used to p...

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CBDT amends Income Tax rule 2F & rule 8B & release new Form No. 5B & 5BA

Notification No. 28/2022-Income-Tax, [G.S.R. 275(E)] 06/04/2022

CBDT amends Income Tax rule 2F, rule 8B and introduces new FORM NO. 5B – Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961 and Form No. 5BA – Certificate of an accountant under sub-rule (6) of rule 8B vide Notification No. 28/2022-Income-Tax Dated: 6th April, 2022...

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Companies (Management and Administration) Amendment Rules, 2022

Notification No. G.S.R. 279(E). 06/04/2022

(1) These rules may be called the Companies (Management and Administration) Amendment Rules, 2022. (2) They shall come into force on the date of their publication in the Official Gazette....

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Investment by Non Resident Indians (NRIs) in India

Article contains Provisions related to Buying of the Properties in India by Non Resident Indians (NRIs), Income Tax Act, 1961 provisions applicable to Non Resident Indians (NRIs) in India, Provisions related to Investments in Shares and Securities by Non Resident Indians (NRIs), Investments in Equity shares and Securities on Non-Repatriat...

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Posted Under: SEBI |

Payment to Microsoft for Software Purchase not amount to ‘Royalty’

DCIT Vs HP Services (Singapore) Pvt. Ltd. (ITAT Delhi)

Assessee purchasing the software from 'Microsoft company’ and as per terms of the agreement with 'Microsoft' having no right to reproduce or to make any change in 'off the shelf software' and therefore, the question of passing a right by the Assessee to its customers does not arise....

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Notification No. 20/2022 – Customs, Dated: 06.04.2022

Notification No. 20/2022 - Customs, [G.S.R. 278(E).] 06/04/2022

Amendment to the Notification No. 40/2015-Customs dated 21.07.2015 to substitute the name of M/s International Institute of Diamond Grading & Research India Pvt Ltd by M/s De Beers India Pvt Ltd MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 6th April, 2022 Notification No. 20/...

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General, Annual & Event Based Compliances as Per Companies Act, 2013

In today’s article we will discuss about the Compliances of Companies Act, 2013 for the F.Y. 2021-22 . I have divided all the compliances on annual basis & event basis i.e. there are some compliances which are required to be fulfilled on annual basis and some are event based and depend upon the need of […]...

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Posted Under: SEBI |

ROC Compliance Calendar For 2022-23

Article explains ROC Compliance applicable on the Listed Companies, Unlisted public Companies and Private Companies according to the applicability of relevant Section of Companies Act 2013. Article contains complliances which falls during the period from 01.04.2022 to 31.03.2023 i.e. during financial Year 2022-23. Article Further define S...

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Posted Under: SEBI |

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