Technical analysts study historical stock and index price trends to predict stock movements and trends. A stock or index chart like any other graph has two-axis – X and Y – plotted for price and time. Each chart has a specific function and what chart you use, depends on the information you are seeking. There […]
All registered dealers can avail of the facility by obtaining digital signatures from any pf the certifying authorities. The dealers filing the returns online by using digital signature need not to file Return verification Form in Form DVAT-56.
Expenses incurred at pre acquisition stage for performing due diligence etc. for acquiring financial assets from banks/ Fls should be expensed immediately by recognizing the same in the statement of profit and loss for the period in which such costs are incurred.
. A conflict of interest framework shall be put in place by the stock exchange for the liquidity enhancement scheme. Such a framework shall provide for obligation on the part of the market maker / liquidity enhancer to disclose any conflict of interest while participating in the scheme. The same shall be disclosed by the stock exchange on their website
I would like to once again inform you that your Council is in constant dialogue with the concerned authorities to alleviate the concerns of the profession emanating from the Rules under the Companies Act, 2013. The following is being sought in the interest of compliance and governance:
3. In BOT arrangements for development of roads/highways, as a matter of general practice, possession of land is handed over to the assessee by the Government/notified authority for the purposes of Construction of the project without any actual transfer of ownership and such assessee has only a right to develop and maintain such asset. It also enjoys the benefits arising from use of asset through collection of Toll for a specified period without having actual ownership over such asset. Therefore, the rights in the
Overview of various sections for Auditor’s responsibility under Companies Act, 2013 and detailed analysis of Section 139. Certain Sections of Companies Act, 1956 which are now not in existence as per Companies Act, 2013 are as follows:
KARTA OF HUF The Karta is the manager of HUF and have wide powers by way of controlling the affairs of the HUF. The Karta enjoys his position in the HUF by operation of law without any agreement and consent of other members of HUF. He stands in a fiduciary relationship with other members, but […]
SOLE SURVIVING COPARCENER A coparcener outliving all other coparcener is known as the sole surviving coparcener. He may be alone in the family or there may be other female member along with him in the family. The nature of property in the hands of such sole surviving coparcener is that of HUF property.
MISCELLANEOUS ISSUES (SECTION 193, 194, 194A, 194B, 194BB, 194D, 194E, 194EE, 194G, 194LA, 194LB, 194LC) Q.1. Whether assessee liable to deduct TDS u/s 193 on provision of interest in case payee is not identified. Ans. Explanation to section 193 cannot be invoked in a case where person who is to receive interest cannot be identified […]
