CS Deepak Pratap Singh

The person required to furnish details in the Form 61A according to the provisions of Rule 114E, the same shall be furnished to the Director of Income Tax (Intelligence and Criminal Investigation) or the Joint director of Income Tax (Intelligence and Criminal Investigation) through online....

Limited Liability Partnerships are one of the most preferred business structures for service sector and for small and medium enterprises. Limited Liability Partnership concept of business structures are preferably used in UAS, UK, Canada, Japan and various other countries....

The Provisions of Section 175 of the Companies Act, 2013 empowers the Board to pass some resolutions by Circulation by complying with provisions of this section and the rule made there under....

When a person holds one or more shares jointly with one or more person(s) in a Company, he/she is called Joint shareholder. Since a Joint Shareholder is different person, but in relation to private limited companies, joint shareholders are considered as a member....

A Company is governed by its Board of Directors and the Board of Directors are consist of Directors, who are human beings. Section 149 of the Companies Act, 2013 provides that every company registered under the Act, must have a Board of Directors consisting as individuals as directors....

It is great news for business fraternity that Upper House of parliament has passed the much awaited GOODS and SERVICE TAX. Now the dream that one India and one tax will be completed very soon. The GST regime is the biggest change in history of Indian taxation since its independence. ...

For smooth implementation of GST in our country it is important to have an inbuilt parallel dispute resolution mechanism assuming various issues in GST regime. Now in international arena two approaches are followed in case of any dispute;...

The Real Estate Sector is the fastest growing sector all over the world as well as in India. It is growing rapidly and we can access its growth by demand of affordable housing requirements, proposed development of new cities, initiatives of government for modern cities as Smart Cities. ...

A firms’ reputation of generally assessed by Goodwill earned by the firm during its tenure. The Goodwill has been defined by many, but no one has given a crystal clear definition. Goodwill is generally used in business world, to access the value of a firm. It an intangible, invaluable asset....

Till the introduction of Limited Liability Partnership Act, 2008, entrepreneurs running business on small/medium scale had only following options as form of organisation i.e. Partnership /Private Limited/ Public Limited/ Proprietorship concerns. In case of Partnership and Proprietorship concerns the liabilities of Partners or Proprietor ...