Whether a ‘NIL’ DPT-3 Form is required to be filed even if company is having no deposits or having exempted deposits?
How a Mega infrastructure Project is planned and later executed, cost & benefits to end-user as well as its contribution to economy of country.
Learn about the eligibility of interest income for deduction u/s 80IA of the Income Tax Act. Discover the benefits for industrial undertakings and infrastructure development.
Learn about Mutual Agreement Procedures (MAP) and how they help resolve double taxation and non-taxation issues in cross-border transactions.
Front Running is an illegal practice of trading in the stocks based on non- published information in regard to an expected large stocks transaction which will be affecting the price of that share
Understanding the tax implications of employee and employer contributions to provident fund. Learn about the deduction, disallowance, and reallowance under the Income Tax Act.
The principle that the company is an artificial person having a separate legal entity from that of its shareholders and members forms the basic foundation of corporate governance
Understand the difference between Indian Accounting Standards (Ind AS) and Accounting Standards (AS). Explore the changes and benefits of Ind AS for financial statement preparation.
High Court held that IBC law overrides Income Tax law. The assessment proceedings initiated by the Income Tax Department for the assessment year which is covered by the date of resolution plan approved by the NCLT is not permissible as per IBC and hence, notices issued during the said period are liable to quashed.
Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit (exempted deposits) or both by every company other than the companies mentioned above. Such deposits and exempted deposits that are outstanding as on 31.03.2022, needs to be reported.
