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Archive: February, 2023

Posts in February, 2023

Liberalising Pass-Through: Strengthening the AIF Tax Regime

February 21, 2023 9816 Views 1 comment Print

Regulation of 2012 differentiates these AIFs into three categories: Category I, Category II, and Category III based upon the different investment objectives.

All about tax on distribution of assets on dissolution or reconstitution of firm

February 21, 2023 63472 Views 1 comment Print

Learn all about Section 9B and 45(4) of the Income Tax Act, 1961. Budget 2021 has changed tax rules for firms during dissolution and reconstitution. Get all info here

For The Best of Human Relationship Accept The People As They Are

February 21, 2023 2094 Views 0 comment Print

For the best of human relationships, accept the people as they are. Learn how emotional & physical factors influence human behavior & interactions.

Manner of achieving minimum public shareholding

February 21, 2023 4392 Views 0 comment Print

Stock Exchange(s) shall monitor the methods adopted by listed entities to increase their public holding and comply with MPS requirements in terms of this circular. Non-compliance, if any, observed by the Stock Exchange(s) with respect to the method(s) and/ or conditions prescribed herein, shall be reported to SEBI on a quarterly basis.

Significance of Mens Rea in Insider Trading

February 21, 2023 2868 Views 0 comment Print

SEBI has powers under section 11 and 30 of SEBI Act, 1992 to intervene in matters of insider trading and also implement restrictions to limit these activities.

Tax liability on Composite & Mixed Supply under GST act 2017

February 21, 2023 15051 Views 0 comment Print

Section 9 of the act, which  is charging section, state that  taxable person is liable to pay tax on all  supplies of goods or services or both, on the value of such supply as determined  as per section 15 , at  the rate notified by the Government 

Treatment of inward Co-Insurance while reporting MTP Obligations

February 20, 2023 873 Views 0 comment Print

obligations of an Insurer in respect of Motor Third Party Insurance Business for every Financial Year are also specified in IRDAI (Obligation of Insurer in Respect of Motor Third Party Insurance Business) Regulations, 2015.

IBBI caution IP for Non-Disclosure of relationship with valuer & forensic auditor

February 20, 2023 951 Views 0 comment Print

IP shall ensure disclosure of the relationship, if any, of the other professional engaged by him with himself, the Corporate Debtor (CD), Financial Creditor, Interim Finance Provider and Prospective Resolution Applicant to the Insolvency Professional Agency (IPA) of which he is a member, within the time specified.

High-Risk CRIUNRU PAN Case and High-Risk CRIUNRU Non-PAN Cases

February 20, 2023 13347 Views 0 comment Print

High-Risk CRIUNRU PAN Case and High-Risk CRIUNRU Non-PAN Cases – Dissemination of Cases on the ‘Verification’ module of Insight portal (RMS Cycle-2)

Verification module of Insight portal for Assessment, Investigation & TDS wings

February 20, 2023 4464 Views 0 comment Print

Dissemination of Cases on ‘Verification’ module of Insight portal for Assessment, Investigation and TDS wings as per Risk Management Strategy (Cycle-2) of CBDT

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