Article 1 of United Nations Model Convention on Income and Capital (the Model) provides scope and application of Convention. It outlines the persons and entities to which the Model applies, as well as the types of taxes to which it is applicable.
Deciding between Sole Proprietorship & Company for your new business entity? Learn the key differences & make an informed decision that suits your needs best.
Learn the distinction between preference share capital and preference capital with detailed explanations and examples, exploring their rights and interrelation.
It is extremely important now that if a taxpayer having PAN and who is eligible to obtain Aadhaar, links his PAN with Aadhaar on the Income Tax portal, within 31.03.2023 or else he/ she shall be liable to all the consequences under the Act for such failure as stated above, in addition to PAN remaining inoperative.
Section 13 deals with Alteration of MOA. As per section 13(2) read with rule 29 of the Companies (Incorporation) Rules, 2014 name change shall be approved by the Central Government (CG). The CG has delegated the power to ROC for the same. A Company Shall file Form INC-24 to seek ROC’s approval.
Discover 101 FAQs on the Enforcement Directorate (ED) of the Government of India, covering its functions, scope of work, and laws like PMLA and FEMA.
Explore the economic reform of Goods and Services Tax (GST) in India, its impact on businesses, tax administration, and key provisions under the GST regime.
YouTube requires all monetizing creators to provide tax information by submitting a tax declaration. This tax declaration is necessary for YouTube to comply with tax laws and regulations, and to report earnings to the relevant tax authorities.
Understand the key discussions on Ind AS-1 regarding the presentation of financial statements, including objectives, scope, definitions, and structural elements.
The reversal of input tax credit of GST refers to the situation where a business needs to reverse the credit of the input tax that they have claimed earlier.
