Explore the intricacies of categorizing a Section 8 company as a Material Subsidiary under SEBI (LODR) Regulations, 2015. Uncover the criteria and considerations for this classification.
Article is aimed at providing knowledge about the treatment of RPF/Annuity/Gratuity in the hands of Employee and also discuss the treatment of income in the hands of approved recognized Provident Fund Trust/ Provident Fund to which PF Act, 1925 applies / approved Superannuation fund Trust/ Approved Gratuity Fund.
Unlock the intricacies of setting up trusts for employee benefits. Dive into the nature, objectives, and conditions for trust approval by the Income Tax department. Comprehensive insights for seamless compliance.
जीएसटी एक्ट में Accounts And Records की समीक्षा जीएसटी एक्ट 2017 के चैप्टर सात के शीर्षक अकाउंट्स एंड रिकॉर्ड्स में सेक्शन 35 और 36तथा नियम 56 की समीक्षा प्रस्तुत है। जिसे आसान भाषा में प्रत्येक विषय पर अलग-अलग समीक्षा के रूप में प्रस्तुत किया गया है ।जैसा कि आप सभी को ज्ञात है । कि […]
Few Authroised Persons are levying certain fees/charges, which are payable in India on such instruments, in foreign currency. It is advised that fees/charges payable in India have to be denominated and settled in Rupees only.
Government of India, vide Gazette Notification S.O. 1296(E) dated March 20, 2023, has specified that the certificate issued on the UAP to IMEs shall be treated at par with Udyam Registration Certificate for the purpose of availing Priority Sector Lending (PSL) benefits.
Pradhan Mantri Suraksha Bima Yojana (PMJJBY), Pradhan Mantri Jeevan Jyoti Bima Yojana (PMSBY) and Atal Pension Yojana (APY) complete 8 years of providing social security cover Union Finance Minister Smt. Nirmala Sitharaman says the three Jan Suraksha schemes devoted to well-being of citizens, and safeguards human life against unforeseen risks, losses, and financial uncertainties Union […]
Uncover the intricacies of Reverse Charge Mechanism (RCM) under GST law. From understanding the shift in tax liability to exploring specified categories of goods and services, delve into the comprehensive guide for smooth compliance.
Avigna Properties Pvt Ltd Vs State Tax Officer (Madras High Court) Deeming fiction of 70:30 formula attributable to construction service and land cost applies only when bifurcation is not provided Madras High Court held that methodology of deeming fiction set out under notification 11/2017-Central Tax (Rate) dated 28.06.2017 (70:30 formula) attributable to construction services and […]
Unlock successful job opportunities with these strategic tips for Chartered Accountant (CA) aspirants. From early planning to effective networking, discover the key steps for a competitive edge in the job market.