Part I – Law(s) Governing the eForm INC-3 Section and Rule Number(s) This form is required to be filed pursuant to section 3(1) of the Companies Act, 2013 and rule 4(2), (3), (4), (5) & (6) of Companies (Incorporation) Rules, 2014 and the same are reproduced for your reference: Section 3(1): A company may be […]
Form FTE- Application for striking off the name of company under the Fast Track Exit (FTE) Mode Note: 1. Kindly note that E-form FTE has been withdrawn w.e.f 26th December,2016. Accordingly, e-form FTE is no longer available for “Fresh” filings (Resubmissions are allowed) on the MCA21 portal. The corresponding e-form under the companies act,2013 i.e., […]
हाल में ही किए गए आयकर छापे जो कि गुजरात, मध्यप्रदेश और पश्चिम बंगाल स्थित व्यापारिक समूह पर हुए, ये सभी ग्रुप स्टील, केमिकल, लोहा, शिक्षा, अस्पताल, कंस्ट्रक्शन, बिल्डर, आदि व्यापार में लिप्त है. करीब 1500 करोड़ के अवैध और काले धन के लेनदेन की जानकारी समूह के मालिकों और मैनेजरों के वाट्सऐप चेट एवं […]
Government of one country enters into an agreement with the Government of another country or a specified territory for (i) Granting of relief in respect to double taxation (ii) Avoidance of double taxation (iii) Exchange of information (iv) Recovery of income tax. Such agreement is called a Double Taxation Avoidance Agreement (DTAA). Often with the […]
Increasing international trade and global business venture growth around the globe have been rapidly increasing over the years, this also has a major drawback of growing conflicts between the nations thereby in order to overcome such conflicts and amicably settle dispute the law of international commercial arbitration has a very important role to play.
Supreme Court Franklin Templeton Trustee Services Private Limited and another Vs. Amruta Garg and others etc. [Civil Appeal Nos. 498-501 of 2021 with other appeals] The Supreme Court (SC) held that home buyers are to be treated as creditors till the ownership rights in the property are not transferred to them, but they do not […]
Tax filing is not only about the filing and submission of income tax returns (ITR). The last step to successfully accomplish the process in rectifying the ITR under 120 days of presenting it, failing where the ITR is deemed invalid. Here are the 6 methods to verify your ITR along with easy steps. Where 5 […]
Fast Track Merger Section 233 of Companies Act, 2013 – Merger or Amalgamation of certain companies {Rule 25 of Companies (Compromises, Arrangements and Amalgamations) Rules, 2016} In Fast Track Merger, a scheme of merger or amalgamation may be entered into between 1. two or more small companies, or 2. a holding company and its wholly-owned […]
HC Held that, anticipatory bail is a statutory right, and detention in judicial custody would affect the assessee’s business. Further, allowed the bail application, since the custodial interrogation is neither warranted nor provided under the Central Goods and Services Tax Act., 2017
HC directed the Income-Tax Department to allow tax deducted at source (TDS) credit to the assessee, even if the same is not deposited by the employer. Further held that, where tax has been deducted by an employer but not paid to the Central Government, the Department should resort to Section 201 of the Income-tax Act, 1961 (IT Act) to recover TDS from the employer.
