Understand the Mine Plan and Mine Closure Guidelines by the Ministry of Coal, outlining the process, requirements, and key amendments for effective implementation.
Discover the key provisions of the Mines & Minerals (Development & Regulation) Act, 1957, and Rules 1960, governing mining operations in India, including licensing, concessions, and environmental protection.
Taxability of Share premium under Section 56(2)(viib) of Income Tax Act, 1961 Section 56(2)(viib) of the Income Tax Act,1961 was introduced in the Finance Act 2012 which requires a Company (issuer), not being a company in which the public are substantially interested, to issue shares at Fair Market Value (FMV). Any consideration received by such issuing […]
Exemption to Start Ups from the provisions of Sec 56(2)(viib) of IT Act,1961 Exemption has been given to Start Ups for the purpose of clause (viib) of sub-section (2) of section 56 of the Act. CBDT through Notification No. 13/2019 granted exemption to startup companies from angel tax w.e.f. 19.02.2019 if such companies fulfill the […]
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