Foreign Remittances – Fees for Technical Services-Whether a TDS is always required under Indian Income Tax Act? This article is meant to be a tool of understanding the basics of TDS on Fees for Technical Services when paid out of India. It should prove usefull for both tax professionals and also for non tax professionals/entrepreneurs […]
The compilation includes all the amendments made by the Finance Act 2020, under income tax Act relevant for the FY 20-21 and 21-22, the amendments and insertions that are considered important in my opinion have been presented in detail whereas only the reference of sections has been given for other amendments.
1. The conditions to be called as an Indian RESIDENT or NON RESIDENT are: An individual is said to be resident in India in any previous year, if he— (a) is in India in that year for a period 182 days or more or Or, (b) Staying in India for 60 days in last financial […]
श्री कृष्ण – अर्जुन संवाद TDS/TCS बदलाव पर। अर्जुन: श्री कृष्ण जी को मेरा प्रणाम। कृष्ण: तथास्तु। अर्जुन: भगवन , भारत सरकार द्वारा कोरोना के मद्देनजर टैक्स स्लैब में कोई बदलाव किया गया हैं क्या? कृपा मुझे बताने का कष्ट करें। कृष्ण: अर्जुन, भारत सरकार द्वारा अभी कोई बदलाव नहीं किया गया हैं। लेकिन TDS/TCS […]
Secretarial Standards are the Standards issued by Institute of Company Secretaries of India which was constituted under Section 3 of the Company Secretaries Act, 1980. Till date two secretarial standards are being approved by the government of India which are :-
The valuation by a registered valuer applies to valuation of assets, liabilities, shares, etc. required under the Companies Act, 2013 and the rules made thereunder. It does not apply to valuations required under other laws, unless the other laws mandate valuation by a registered valuer. However, certain SEBI Regulations also mandate valuation by RV.
Abstract: The Ministry of Corporate Affairs (MCA) is strongly following the word of law since the last two years and has struck off large number of Companies suo moto and has also disqualified their Directors for a period of five years. This is a consequence of non-filing of the Annual Returns (Form MGT -7 and […]
Section 62 of Companies Act, 2013 contains provisions on ‘further issue of capital’ and enacts the principle of pre-emptive rights of shareholders of a company to subscribe to new shares of the company. Provisions of Section 62 of Companies Act, 2013 are mandatory for all private companies, public companies, listed as well as unlisted companies. […]
Calculation of fees payable on increase in Authorised Share Capital: While calculating the fees for increase in Authorised Share Capital, one gets confused on how to calculate the Fees for MOA and Stamp Duty Amount. There is an option on the MCA site under enquire fees to calculate the Fees for MOA and stamp duty […]
कंपनी शब्द से आशय:- कंपनी शब्द लैटिन भाषा के दो शब्दों से मिलकर बना है कम +पनीस कम शब्द का मतलब आने से होता है पनीस शब्द से आशय है साथ-साथ से अतः कंपनी शब्द का मतलब साथ साथ आने से है अतः कंपनी एक ऐसे व्यक्ति का समूह है जो अपनी सामान्य आवश्यकताओं की […]
