WHEREAS, sub-section (1) of Section 137 of the Companies Act, 2013 provides that A copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in such manner, with such fees or additional fees as may be prescribed.
Lok Adalts are created under Legal Services Authority Act, 1987. Lok Adalats is similar to a civil court can be organized by the State Authority, the District Authority, The Supreme Court Legal Service Committee or High Court Legal Services Committee at such intervals and places as deemed appropriate.
Registrar of Companies, Gujarat issued a letter to the company but the letter returned back to this office with postal remark ‘In Complete.’ However, the address was mentioned as per master data of the company. Whereas, in view of the above, it is noticed that the company has not maintained its registered office of the […]
Tax Impact of Payment to Micro & Small Enterprise under Budget 2023. Learn more about the proposed amendment in Section 43B of Income Tax Act. Get insights into MSMED Act.
Dividend distribution tax is one of the most controversial topics in the income tax area, and it has welcomed many judicial decisions. DDT is a tax levied on dividends distributed by companies out of their profits amongst their shareholders.[
Learn the core underpinnings of the Code of Conduct for Debt Recovery Agents, prescribed by the Reserve Bank of India and Bank/Financial company policies. Understand the Purpose, Philosophy and Spirit to be followed by agents at all times. Be professional and act within laws and regulations.
The only way to determine old vs new tax regime- which is better is to enter income under both regimes to determine the actual tax payable.
Delhi High Court held that the very act of filing an appeal against an order imposing customs duty is a protest against the duty as assessed. Accordingly, the same is to be construed as duty paid under protest.
Discover how to resolve JSON saved in path not found error when generating a JSON file from an Excel-based utility for filing an ITR-U using Form 139(8A). Learn more.
Delhi High Court held that capital gain earned on sale of shares by non-resident is not taxable in terms of Article 13(4) of India and Singapore (DTAA) based on Tax Residency Certificate. Also held that revenue has to accept Tax Residency Certificate and cannot go behind it.
