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Cs. Darshita Shah

Latest Posts by Cs. Darshita Shah

Key Changes In Consolidated FDI Policy

April 23, 2021 15942 Views 1 comment Print

The Department for Promotion of Industry and Internal Trade (DPIIT) (formerly known as “Department of Industrial Policy & Promotion (DIPP)”) is the nodal Department for formulation of the policy of the Government on Foreign Direct Investment (FDI). It is also responsible for maintenance and management of data on inward FDI into India, based upon the […]

Udyam Registration Process by MSMEs

July 1, 2020 25446 Views 43 comments Print

The Ministry of Micro, Small and Medium Enterprises (MSMEs) vide its publication of notification in Gazette of India dated 26th June, 2020 has specified the new form and procedure for filing the memorandum to be known as ‘UDYAM REGISTRATION’  with effect from 1st day of July, 2020. Highlights of new process of MSME registration: The […]

Valuation For Transfer of Shares From Resident To Non-Resident

June 24, 2020 21867 Views 0 comment Print

Valuation refers to the process of determining the present value of the asset being valued. The need for valuation of shares arises while performing certain transactions such as issue of further shares in the form of Right shares, merger and acquisitions, transfer of undertaking, etc. Valuation is usually performed by Chartered Accountant, Cost Accountant, SEBI […]

Policy Measures To Uplift MSME Sector

June 16, 2020 9747 Views 0 comment Print

Introduction of topic From a worldwide perspective, it has been recognized that micro, small and medium enterprises (MSMEs) play a vital role in economic development, as they have been the primary sources of job/employment creation and output growth, not only in less developed countries but also in developed countries. MSMEs have been accepted as the […]

AS-22 Accounting for Taxes on income – Deferred tax Assets/Liabilities

June 12, 2020 8241 Views 0 comment Print

Permanent differences as the name suggests are permanent in nature which means it cannot be subsequently reversed in future period. An expense accrued or provision made in the statement of profit and loss of current year but not allowed for tax purposes in current as well as future period. It does not result in deferred tax assets or deferred tax liabilities.

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