Understand the taxation of capital gains on shares and mutual funds for FY 2022-23 & 2023-24. Explore terms, holding periods, and tax rates. Learn the impact of amendments introduced by the Finance Act, 2023.
Explore the intricacies of collective bargaining in India, protected under the Industrial Disputes Act, 1947. Uncover challenges like low unionization rates, unequal bargaining power, and limited legal protection for informal sector workers. Discover opportunities to enhance collective bargaining, including increasing unionization rates, promoting dialogue, and improving legal safeguards for workers.
Child labour is defined as the act of employing children in any type of work that causes children to lose out on their childhood, potential, dignity, and hinders their physical and mental growth. According to the International Labour Organization (ILO), there are currently about 152 million children worldwide engaged in child labour, with many of them being exposed to hazardous work conditions.
Discover the key amendments in Form No. 10 of the Income Tax Act through Notification No. 96/2022. Learn about the conditions, consequences, and the impact on trusts/institutions registered under various clauses of Section 10(23C). Stay informed about the filing requirements and the period for accumulation or setting apart income for subsequent years.
Explore the challenges hindering widespread unionization of labor in India. From legal loopholes to the informal sectors exclusion, discover the multifaceted issues impacting workers rights. Learn about the Trade Unions Act, 1926, legal barriers, and the lack of effective enforcement mechanisms. Addressing these challenges is crucial for fostering a conducive environment for labor union growth in India.
Labour Laws are the one that determines the employment laws in any organization. It addresses the various rulings, compliances, procedures, reasonable restrictions, and legal rights of the working-class people in any organization.
Leave Travel Concession (LTC) is a type of benefit provided to employees by their employers to travel within the country during their leave period. The objective of this benefit is to encourage employees to take a break from work and explore new places while spending quality time with their family.
Explore the comprehensive guide on the definition of deposit under the Companies Act, 2013. Learn what constitutes a deposit and exceptions outlined by the Reserve Bank of India. Understand the prohibition on accepting deposits from the public, the process of return filing, maintenance of deposit registers, and the penalties for contravention. Stay informed on the intricacies of deposit regulations to ensure compliance with the Companies Act, 2013.
Explore a comprehensive comparative analysis of Sec 12AA/12AB and Sec 10(23C) registered trusts, institutions, and funds. Understand filing, conditions, exemptions, and violations under Income Tax laws. Stay informed for tax audit requirements.
Under Companies Act, there are different forms of audit that companies are required to undertake, depending on their size, nature of operations, and other factors. In this article, we’ll provide a comprehensive guide to the various forms of audit under the Companies Act 2013 and the compliance requirements for companies.
